If you regularly shop online from overseas retailers or marketplaces such as Temu, Shein or AliExpress, there are important EU customs changes coming that you should be aware of.
At Irish Customs Agents, we’ve been reviewing the latest European Commission guidance on changes affecting low-value imports entering the EU.
What’s Changing?
From 1 July 2026, the EU will remove the customs duty relief that previously applied to many consignments valued at €150 or less.
In its place, a temporary customs duty of €3 per item will apply to many low-value imports entering the EU. The measure is currently scheduled to remain in place until 1 July 2028 while wider EU customs reforms are being implemented.
What About IOSS?
The Import One Stop Shop (IOSS) is not being removed.
IOSS will continue to allow VAT to be collected at the point of sale for eligible imports. However, one of the key changes is that using IOSS will no longer automatically remove customs duty liability on affected low-value imports.
In simple terms:
- VAT may still be charged when you place your order.
- Customs declarations will still be required.
- The new €3 customs duty may still apply.
Why Is This Happening?
According to the European Commission, customs authorities now receive electronic data for virtually all imported goods. As a result, the previous customs duty relief is no longer considered necessary and the EU believes the change will create a fairer trading environment between EU and non-EU sellers.
What Does This Mean for Consumers?
For most consumers, the impact is likely to be a small increase in the cost of some online purchases arriving from outside the EU.
While the charge itself may appear modest, it reflects a broader trend towards increased customs oversight of eCommerce imports.
What Does This Mean for Businesses?
Businesses involved in eCommerce, importing, logistics or fulfilment should pay close attention to these changes.
Even relatively small customs changes can affect:
- Landed costs
- Pricing strategies
- Customer experience
- Customs compliance processes
Understanding how the new rules apply to your supply chain will be important well before July 2026.
How Irish Customs Agents Can Help
At Irish Customs Agents, we help businesses navigate changing customs requirements with confidence.
As further details emerge, we will continue to monitor developments and provide practical guidance on what these changes mean for importers, eCommerce businesses and consumers.
If you’re unsure how the upcoming eCommerce customs changes could affect your business, our team is here to help.
Need advice on IOSS, eCommerce imports or customs compliance? Contact Irish Customs Agents today for expert guidance.