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GDPREU DataSOC 2 Type IIISO 27001
Blog/Product Compliance
Product Compliance2026-06-29·6 min read
Naomie Halioua

Naomie Halioua

Co-founder & CRO, AI Research

The €150 de minimis ends 1 July: your real problem isn’t the €3, it’s product data.

On 1 July 2026, the EU removes the customs-duty exemption on low-value consignments of €150 or less, and replaces it with a temporary flat duty of €3 per item until 1 July 2028. LinkedIn is flooded with posts about the €3. That misses the point. The €3 is a customs matter for your freight forwarder. The structural shift is that every parcel now drops into a full formal declaration — and that runs on clean, classified product data.

What actually changes on 1 July

Until now, goods worth €150 or less entered the EU free of customs duty under the “de minimis” threshold. From 1 July 2026 that exemption is gone — and this is enacted law, not a proposal: the Council gave its final green light on 11 February 2026, and the European Commission published the legal text and guidance on 8 June 2026. In its place comes a temporary flat customs duty of €3 per item, in force until 1 July 2028, when the EU’s e-commerce Customs Data Hub is due to take over.

Three nuances that separate signal from noise

01

Duty, not VAT

The €22 VAT de minimis was already scrapped in July 2021. What ends now is the customs-duty exemption.

02

Per item, not per parcel

The €3 applies per product type (tariff line) in the consignment — not per physical unit and not per parcel.

03

Not the €2 handling fee

Don’t confuse the €3 duty with the separately proposed ~€2 handling fee — a different measure, not yet finally adopted.

The scale of what is being formalised

This is not a niche adjustment. In 2024, around 4.6 billion low-value parcels (under €150) entered the EU — roughly 91% of them from China. Every one of those parcels now moves from a duty-free shortcut into the formal declaration channel. The administrative surface of EU e-commerce imports is being rebuilt around data, at a volume that doubled from 2023 (2.3 billion) and kept climbing through 2025.

4.6B

low-value parcels (under €150) entered the EU in 2024

~91%

of those shipments originated from China

€3

flat duty per item, from 1 July 2026 to 1 July 2028

The real subject: product data, not the tariff

A formal declaration needs structured, pre-arrival electronic data: a precise product description (generic labels like “accessories” become a liability), a customs classification code (HS), and accurate seller and buyer information. To be clear, this pre-arrival requirement is not new — it already runs through the EU’s Import Control System 2 (ICS2). What the end of de minimis does is pull every low-value parcel fully into that regime, instead of waving it past.

And the bar rises again on 1 November 2026: each declaration line will have to carry up to three product identifiers — the SKU (merchant article number), the manufacturer’s product identifier, and a standardised identifier (GTIN/EAN/UPC). The first two are always mandatory; the standardised one is required wherever it exists. Generic descriptions stop being acceptable; products have to be identified, not just named.

1 Jul 2026

€150 customs-duty exemption removed; temporary €3 flat duty per item begins. Product identifiers become voluntary.

1 Nov 2026

Up to three product identifiers (SKU, manufacturer ID, GTIN/EAN/UPC) become mandatory per declaration line.

1 Jul 2028

Temporary €3 duty ends; the EU e-commerce Customs Data Hub is due to take over.

Why this goes beyond your freight forwarder

Here is the distinction worth holding onto — the one that separates an informed brand from the customs-fee noise. The €3 and the HS code are customs questions: your broker handles them at the border. But the data those filings depend on — what the product actually is, what it is made of, which market it is entering — is product-compliance data. The same identifiers and descriptions that clear customs are what market-surveillance authorities use to decide whether a product is allowed to be sold at all.

As every parcel becomes a formal, identified line of data, surveillance on what enters the single market only intensifies. Classifying correctly, describing precisely, and linking each product to the obligations that apply to it per market stops being back-office hygiene and becomes the condition for selling. That mapping — product to applicable regulation, across markets, kept current — is exactly Cleo’s terrain.

Two ways to read 1 July

The narrow read

A €3 duty is a small cost line. Pass it to the forwarder, reprice the basket, move on.

The structural read

Billions of parcels now require identified, classified, market-aware product data on entry — and the same data governs whether the product is legal to sell. Clean product data is no longer optional.

Sources

  1. European Commission — Guidance and legal text: temporary flat fee on low-value imports until 1 July 2028 (8 June 2026)
  2. European Parliament — EU targets low-value imports via e-commerce platforms (4.6bn parcels in 2024; 91% from China)
  3. KPMG TaxNewsFlash — EU legislation and guidance on the fixed customs duty for e-commerce (€3 per item; product identifiers from 1 Nov 2026)
  4. European Commission — Import Control System 2 (ICS2): pre-arrival electronic data

Frequently asked questions

Does the new €3 charge apply per parcel or per item?

Per item, meaning per distinct product type (tariff line) within the consignment — not per physical unit and not per parcel. It is a temporary flat customs duty in force from 1 July 2026 until 1 July 2028.

Is it customs duty or VAT that changes on 1 July 2026?

Customs duty. The €22 VAT de minimis was already removed in July 2021; what ends on 1 July 2026 is the €150 customs-duty exemption on low-value consignments.

What changes on 1 November 2026?

Each customs declaration line must carry up to three product identifiers: the SKU (merchant article number) and the manufacturer’s product identifier — always mandatory — plus a standardised identifier (GTIN/EAN/UPC) wherever one exists.

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