According to specialized reports, the European Commission has adopted delegated acts establishing a flat customs duty

According to specialized reports, the European Commission has adopted delegated acts establishing a flat customs duty of €3 for low-value shipments. These shipments, with an intrinsic value below approximately €150, currently benefit from a duty exemption. The measure is part of the EU customs reform package, aimed at modernizing procedures and closing loopholes that allowed VAT evasion on low-value imports. However, the official text of the delegated act has not yet been published in the EU Official Journal, so precise details (threshold, application date, exclusions) should be considered preliminary.

Until now, many low-value shipments were exempt from EU customs duties, creating competitive distortions and revenue losses. The EU customs reform, initiated in 2023, proposed gradually eliminating these exemptions. The flat €3 duty is one concrete measure; it also includes digital declaration requirements and increased oversight by sales platforms. The Commission has issued guidelines for operators to adapt, but these do not replace the official regulation.