Key Takeaways
- New €3 customs duty introduced from 1 July 2026
- Applies to many imports valued at €150 or less
- IOSS remains in place for VAT collection
- Businesses should review eCommerce import processes now
The European Union has announced significant changes to the treatment of low-value imports that will affect eCommerce businesses, online sellers, logistics providers and customs intermediaries from 1 July 2026.
At Irish Customs Agents, we have been reviewing the latest European Commission guidance and helping clients understand what these changes could mean for their import processes and costs.
What’s Changing?
The EU is removing 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 be introduced for many low-value imports entering the EU. The measure is expected to apply from 1 July 2026 until 1 July 2028.
What About IOSS?
The Import One Stop Shop (IOSS) is not being abolished.
Businesses can continue to use IOSS to collect VAT at the point of sale. However, an important change is that using IOSS will no longer automatically remove customs duty liability for affected low-value imports.
In practical terms:
- VAT collection through IOSS continues.
- Customs declarations remain necessary.
- The new €3 customs duty may still apply.
Why Does This Matter?
While the change may appear straightforward, it forms part of a wider shift in how the EU manages eCommerce imports.
Businesses involved in importing goods into the EU should begin assessing how the new rules may impact:
- Import costs
- Customer pricing
- Customs declaration processes
- Supply chain administration
Early preparation will help avoid surprises when the new rules take effect.
Our View
At Irish Customs Agents, we expect these changes to generate questions for importers, online retailers and logistics operators over the coming months.
As with any customs reform, understanding the detail is essential. Small changes in legislation can often have wider operational and commercial implications than initially expected.
Our team will continue to monitor developments, review official guidance and provide practical updates as further information becomes available.
How Irish Customs Agents Can Help
Irish Customs Agents supports importers, exporters, freight forwarders and eCommerce businesses with customs compliance, customs declarations and customs advisory services.
If you would like to understand how the upcoming eCommerce customs changes may affect your business, our team is available to help review your current arrangements and prepare for implementation.
Need advice on IOSS, eCommerce imports or customs compliance? Contact Irish Customs Agents today for expert guidance.