The customs duty exemption for consignments worth less than €150 has ended in the European Union. In December 2025 the Council agreed to apply, from 1 July 2026, a fixed €3 duty to low-value consignments. If you sell online into Europe or import small parcels from Asia, your cost calculation changes.
What changed
- Fixed €3 duty on consignments worth less than €150. Several sources indicate it applies per tariff line (HS code) rather than per parcel, which weighs more on parcels with items from different categories.
- Transitional measure. According to the sources consulted, it runs until 1 July 2028, after which the normal tariff regime is expected to apply, as part of the EU customs reform.
- VAT unchanged. VAT has applied to all imports into the EU, regardless of value, since 2021. The €3 duty is on top of VAT.
What is still not settled
A per-parcel handling fee is planned, but sources differ on the amount and start date (they point to late 2026). The future EU Customs Data Hub, meant to hold e-commerce parcel data, also has a phased calendar, with e-commerce starting in 2028. Before putting any figure into a pricing model, check it in European Commission communications.
Impact for importers
- Final price to the customer. On low unit-value products, €3 can be a relevant share of margin.
- Consolidating shipments. Sending fewer, larger parcels with fewer tariff lines can reduce the charge, where value and nature of the items allow.
- Tariff classification. Since the duty applies per line, rigorous classification is no longer a detail.
- If you use a forwarder or postal operator. Ask how the charge is collected and passed on, and when.
For operators supplying Portugal from outside the EU, this is a good time to review the shipping structure: volume per consignment, grouping of items and choice of the most suitable customs regime.