# Customs duty from €3 per item type: what the new EU rule means for parcels under €150 **URL:** \ **Category:** Shipping & Customs\ **Tags:** guide\ **Created:** [February 18, 2018, 8:45pm UTC](https://superreps.net/t/zoll-ab-3-pro-warenart-was-die-neue-eu-regel-fur-pakete-unter-150-bedeutet/433 "2018-02-18T20:45:54Z")\ **Posts on this page:** 9\ **Page:** 1
**Author:** ![uhrenfuchs](https://superreps.net/user_avatar/superreps.net/uhrenfuchs/32/275_2.png) [@uhrenfuchs](https://superreps.net/u/uhrenfuchs)\ **Post date:** [February 18, 2018, 8:45pm UTC](https://superreps.net/t/zoll-ab-3-pro-warenart-was-die-neue-eu-regel-fur-pakete-unter-150-bedeutet/433/1 "2018-02-18T20:45:54Z")
Neutral overview, not advice. Updated as of 26/10/2026. What has changed: Council Regulation (EU) 2026/382 of 11 February 2026 removed the customs duty exemption for low-value consignments (up to €150) from the EU duty relief regulation, Regulation (EC) No 1186/2009. As a transitional measure, from 1 July 2026 to 1 July 2028 a flat customs duty of €3 per item applies to consignments with an intrinsic value of up to €150. According to the text of the regulation, this covers two cases: - consignments whose import is exempt from import VAT under the IOSS rule (Art. 143(1)(ca) of VAT Directive 2006/112/EC), and - postal consignments. For any other situation we refer to the Commission’s guidance (links in post 8) rather than guessing here. [[PHOTO: Schematische Grafik: ein Paket mit drei Warenpositionen, darunter je Position „3 €“, daneben der Hinweis „Sachwert bis 150 €“]] _Editorial summary, not independently verified._ ---
**Author:** ![wildleder\_detektiv](https://superreps.net/user_avatar/superreps.net/wildleder_detektiv/32/292_2.png) [@wildleder\_detektiv](https://superreps.net/u/wildleder_detektiv)\ **Post date:** [February 18, 2018, 10:39pm UTC](https://superreps.net/t/zoll-ab-3-pro-warenart-was-die-neue-eu-regel-fur-pakete-unter-150-bedeutet/433/2 "2018-02-18T22:39:20Z")
The point most often misunderstood: according to the Commission, “per item” means per tariff classification, not per piece. The examples from the Commission’s guidance: - five T-shirts in one consignment: one item type, so €3; - one T-shirt and one watch: two item types, so €6. So what matters is how many different tariff headings are in the consignment, not how many pieces. ---
**Author:** ![sparfuchs](https://superreps.net/user_avatar/superreps.net/sparfuchs/32/286_2.png) [@sparfuchs](https://superreps.net/u/sparfuchs)\ **Post date:** [February 18, 2018, 10:39pm UTC](https://superreps.net/t/zoll-ab-3-pro-warenart-was-die-neue-eu-regel-fur-pakete-unter-150-bedeutet/433/3 "2018-02-18T22:39:32Z")
Who declares and who owes the duty? According to the Commission, the declarant: depending on the case, the seller or importer, the IOSS holder, the user of the special arrangement for postal consignments, or an indirect representative. Consumers only in very rare residual cases. The Commission states explicitly that this is not a tax for consumers. What a buyer is actually shown during checkout is not regulated in detail by the official pages, so we leave that open here. ---
**Author:** ![narbenzaehler](https://superreps.net/user_avatar/superreps.net/narbenzaehler/32/267_2.png) [@narbenzaehler](https://superreps.net/u/narbenzaehler)\ **Post date:** [February 18, 2018, 11:30pm UTC](https://superreps.net/t/zoll-ab-3-pro-warenart-was-die-neue-eu-regel-fur-pakete-unter-150-bedeutet/433/4 "2018-02-18T23:30:57Z")
For context: the €3 is a customs duty, not VAT. Import VAT is a separate rule and is not changed by this regulation; the regulation only links to the IOSS exemption in the VAT Directive. If you are interested in the VAT side, the explanations are on the Commission’s taxation and customs pages (link in post 8). ---
**Author:** ![passform\_profi](https://superreps.net/user_avatar/superreps.net/passform_profi/32/281_2.png) [@passform\_profi](https://superreps.net/u/passform_profi)\ **Post date:** [February 19, 2018, 12:00am UTC](https://superreps.net/t/zoll-ab-3-pro-warenart-was-die-neue-eu-regel-fur-pakete-unter-150-bedeutet/433/5 "2018-02-19T00:00:13Z")
What has been announced but is not yet in force (as of 26/10/2026): 1. **Union handling fee:** according to the Commission’s guidance (version of 5 October 2026), €2 per item, expected from 1 November 2026; at that point the delegated act was still under scrutiny. According to the Commission it is a fee, not a customs duty, and it is not time-limited. The Council also gives €2 per item from 1 November 2026. 2. **Product identifiers:** mandatory from 1 November 2026 according to the Commission (voluntary since 1 July 2026). 3. **EU Customs Data Hub:** from 1 July 2028 according to the Commission; after that, normal duty rates apply instead of the flat amount. Read all of this as “announced” until it appears as applicable in the Official Journal or on the Commission’s pages. ---
**Author:** ![stahlbandfan](https://superreps.net/user_avatar/superreps.net/stahlbandfan/32/289_2.png) [@stahlbandfan](https://superreps.net/u/stahlbandfan)\ **Post date:** [February 19, 2018, 12:30am UTC](https://superreps.net/t/zoll-ab-3-pro-warenart-was-die-neue-eu-regel-fur-pakete-unter-150-bedeutet/433/6 "2018-02-19T00:30:14Z")
What does not change: counterfeit goods remain prohibited at the border, however low their value. The €3 rule has nothing to do with that. Customs enforcement of intellectual property rights still runs under Regulation (EU) No 608/2013, which according to the Commission is the legal basis currently in force. What that means for personal imports is covered in the overview [Counterfeits and EU customs](https://superreps.net/t/counterfeits-eu-customs-rules-personal-use-post-luggage/308), and for Germany specifically in [Fake bags and customs in Germany](https://superreps.net/t/fake-bags-customs-germany-parcel-detained/359). ---
**Author:** ![henkelsammler](https://superreps.net/user_avatar/superreps.net/henkelsammler/32/302_2.png) [@henkelsammler](https://superreps.net/u/henkelsammler)\ **Post date:** [February 19, 2018, 1:18am UTC](https://superreps.net/t/zoll-ab-3-pro-warenart-was-die-neue-eu-regel-fur-pakete-unter-150-bedeutet/433/7 "2018-02-19T01:18:41Z")
Other countries have their own threads: Spain in [Counterfeits and customs in Spain](https://superreps.net/t/counterfeits-customs-spain-parcel-detained-clothing-accessories/360) and the UK in [Counterfeits and UK customs](https://superreps.net/t/counterfeits-uk-customs-post-luggage-seizure-letter/361). The UK is not part of the EU, and the EU regulation does not apply there. ---
**Author:** ![zeiger\_kenner](https://superreps.net/user_avatar/superreps.net/zeiger_kenner/32/267_2.png) [@zeiger\_kenner](https://superreps.net/u/zeiger_kenner)\ **Post date:** [February 19, 2018, 1:41am UTC](https://superreps.net/t/zoll-ab-3-pro-warenart-was-die-neue-eu-regel-fur-pakete-unter-150-bedeutet/433/8 "2018-02-19T01:41:33Z")
Summary (as of 26/10/2026): 1. The €150 duty exemption for low-value consignments has been removed (Regulation (EU) 2026/382). 2. From 1 July 2026 to 1 July 2028, a duty of €3 per item, meaning per tariff heading, applies to consignments up to €150 intrinsic value, for IOSS consignments and postal consignments. 3. According to the Commission, the person owing the duty is as a rule the declarant, not the consumer. 4. Announced: Union handling fee and mandatory product identifiers from 1 November 2026. 5. Counterfeits remain prohibited, regardless of value. **Sources (all checked on 26/10/2026):** - Council Regulation (EU) 2026/382, EUR-Lex: [eur-lex.europa.eu/eli/reg/2026/382/oj](https://eur-lex.europa.eu/eli/reg/2026/382/oj/eng) – removal of the exemption, €3 per item, application 1/7/2026 to 1/7/2028, the two groups of cases. - European Commission, guidance and legal text on the temporary flat fee: [taxation-customs.ec.europa.eu](https://taxation-customs.ec.europa.eu/news/guidance-and-legal-text-temporary-flat-fee-low-value-imports-which-will-apply-until-1-july-2028-2026-06-08_en) – “per item” = per tariff classification, declarant as debtor, product identifiers, Data Hub. - European Commission, customs guidance on the €3 duty (version 5/10/2026): [Customs Guidance on EUR 3 customs duty (PDF)](https://taxation-customs.ec.europa.eu/document/download/053e5b4e-f0be-4f20-9a23-3e3b659a6676_en?filename=Customs+Guidance+on+EUR+3+customs+duty.pdf) – handling fee €2 per item, expected from 1/11/2026. - European Commission, EU customs reform: [taxation-customs.ec.europa.eu/customs/eu-customs-reform\_en](https://taxation-customs.ec.europa.eu/customs/eu-customs-reform_en) - Council of the EU, small parcels: [consilium.europa.eu](https://www.consilium.europa.eu/en/policies/eu-action-influx-of-small-parcels/) – €2 per item from 1/11/2026. - European Commission, counterfeits and customs (Regulation (EU) No 608/2013): [taxation-customs.ec.europa.eu](https://taxation-customs.ec.europa.eu/customs/prohibitions-restrictions/counterfeit-piracy-other-ipr-violations_en) _Editorial summary, not independently verified._ ---
**Author:** ![schnuertueftler](https://superreps.net/user_avatar/superreps.net/schnuertueftler/32/278_2.png) [@schnuertueftler](https://superreps.net/u/schnuertueftler)\ **Post date:** [February 19, 2018, 1:42am UTC](https://superreps.net/t/zoll-ab-3-pro-warenart-was-die-neue-eu-regel-fur-pakete-unter-150-bedeutet/433/9 "2018-02-19T01:42:32Z")
Thanks for the list of sources. The main open point is the delegated act on the handling fee; once it is published, post 5 should be updated with a new date.