Regulation (EU) 2026/382, published on 18 of February 2026, amends Regulation (EC) No 1186/2009 to remove the import duty exemption applicable to direct shipments from third countries to recipients in the EU where the total intrinsic value does not exceed €150 (a “threshold-based” exemption), as it was considered to encourage abuse through undervaluation and artificial splitting of consignments in an already digitised customs environment.
The main changes introduced by this Regulation are detailed below:
1) The €150 customs duty exemption (import duties) is abolished
- The tariff exemption for shipments up to €150 is abolished: from the date of application, these shipments will be subject to customs duties when imported into the EU (although during a transitional period some cases will have a simplified fixed amount).
- The abolition is justified by the strong growth of e-commerce (and low-value shipments), the difficulty of customs control and the misuse of the €150 threshold (e.g. undervaluation or splitting shipments), which no longer makes sense with the digitisation and availability of electronic data on imports.
2) Transitional measure: Single payment from 1 July 2026 to 1 July 2028 in specific cases
From 1 July 2026 to 1 July 2028, a single customs duty of €3 per item is established for shipments whose total intrinsic value does not exceed €150, only when:
- the import is exempt from VAT in accordance with Article 143.1.c bis) of Directive 2006/112/EC (in practice, transactions linked to the IOSS regime), or
- the goods are in postal consignments.
3) Evaluation clauses and possible extension/renewal
- By 1 October 2026 at the latest, and monthly thereafter, the Commission will assess whether there is any diversion of trade flows (e.g. to avoid the single duty). If it detects any, it may propose to extend the transitional measure to cover all goods in consignments ≤€150.
- By 1 December 2027 at the latest, the Commission will assess whether the centralised EU IT infrastructure will be ready by 1 July 2028; if not, it may propose to extend the transitional measure.
4) Key dates
The Regulation will enter into force 20 days after its publication, i.e. on 10 March 2026, and will apply from 1 July 2026; it also provides for a transitional period from 1 July 2026 to 1 July 2028.
5) Recommendations and action points
- B2C e-commerce and online sales platforms: review prices, customer information (possible import charges) and the purchase/payment process, especially for low-value orders (≤150).
- IOSS strategy: for eligible operators, the transitional period may involve simplified tariff treatment (€3/item), as opposed to the full application of the common customs tariff for non-IOSS operators.
- Customs and internal systems: adjust processes and IT systems to be able to submit import declarations and calculate/apply customs duties correctly.
- Monitoring 2027–2028: there may be an extension if the EU’s centralised IT systems are not ready by 1/07/2028, so it is advisable to prepare alternatives and review the impact on costs and operations.
How can we assist you?
Our team of customs and international trade specialists can assist you in reviewing your import processes and adapting to the abolition of the exemption for shipments up to €150, as well as analysing the impact on costs, prices and clearance times (including the transitional period) and coordinating with customs agents, logistics operators and technology providers.
Salinas & Partners, with extensive experience in customs regulations and indirect taxation, is at your disposal to answer any questions you may have about the changes introduced by Regulation (EU) 2026/382 and its practical application.
