Does the EU de minimis removal affect UK sellers shipping to Europe?

If you sell to EU customers from the UK, you may have seen mention of an EU ecommerce customs update and wondered whether it applies to you. It does. From 1 July 2026, the €150 threshold removed by the EU means low-value parcels that were previously duty-free now attract a new customs charge, changing the calculation for UK sellers shipping goods to EU consumers.

This guide answers the practical questions these changes raise for UK sellers: what actually changed, whether the EU de minimis removal affects your business, how the new charge works, and what you need to do differently from here.

What Was the €150 Threshold and Why Did It Exist?

Until 30 June 2026, goods valued at €150 or less entering the EU from outside the bloc were exempt from customs duty, even though import VAT still applied to them. This EU 150 euro threshold, also referred to as the EU de minimis threshold, had been in place for years and made low-value cross-border ecommerce considerably simpler, particularly for sellers shipping large volumes of individually inexpensive items.

The exemption was originally designed to reduce the administrative burden on customs authorities for small, low-value shipments. Over time, the volume of parcels entering the EU under this threshold grew enormously, and EU regulators concluded the exemption was creating a competitive imbalance and was increasingly difficult to enforce properly against undervalued declarations.

What Actually Changed on 1 July 2026?

From 1 July 2026, the EU customs duty exemption for goods valued at €150 or less was removed. In its place, a temporary flat customs duty of €3 per category of goods, identified by its tariff sub-heading, now applies to eligible low-value shipments entering the EU from non-EU countries, including the UK.

This is described as a transitional measure, part of the wider EU import duty change agreed as part of the EU customs reform 2026 package. The flat €3 charge is expected to remain in place until 1 July 2028, at which point the EU's planned Customs Data Hub is intended to support full, itemised duty assessment on low-value goods rather than a flat fee.

It is worth being clear about what this change does and does not affect. The EU low value goods reform introduces customs duty on shipments that previously had none. It does not change the EU VAT de minimis position, which has applied to all commercial goods imported into the EU regardless of value since July 2021. This new charge on EU customs duty parcels sits on top of VAT, not instead of it. For a full overview of how VAT on EU shipments works for UK businesses, see our guide to VAT rules for UK businesses trading with EU countries.

Does De Minimis Apply to UK Sellers?

Yes. The EU customs duty exemption removal applies to shipments entering any of the 27 EU member states from outside the EU, and the UK is treated as a non-EU country for this purpose, in the same way it has been since Brexit.

If you ship goods valued at €150 or less to EU consumers, the new flat customs duty now applies to those shipments in the same way it applies to sellers based anywhere else outside the EU.

There is no exemption or special treatment for UK sellers specifically. UK to EU customs changes introduced by this reform apply uniformly, regardless of which non-EU country the shipment originates from. For a broader overview of how UK to EU customs compliance works post-Brexit, see our guide to shipping from the UK to the EU after Brexit.

Does This Affect the UK's Own Low Value Import Threshold?

No, and this is a common point of confusion worth clearing up directly. The UK operates its own separate low value consignment relief, generally referred to as the UK 135 threshold, which applies to goods imported into the UK, not goods exported from the UK to the EU. This UK low value import threshold is unaffected by the EU's changes.

In short, these are two separate regimes. The EU customs duty low value change affects what happens when your goods arrive in an EU country. The UK's own threshold affects what happens when goods arrive in the UK.

If you sell into both markets, you need to manage each regime independently rather than assuming a change to one affects the other.

How is the New €3 Duty Charged?

The new customs duty is applied per category of goods, identified by its tariff sub-heading, rather than simply per parcel. If a single parcel contains products that fall under different tariff sub-headings, the €3 charge can apply separately to each category. Multiple items that fall under the same tariff sub-heading do not each attract a separate €3 charge.

The temporary charge primarily affects low-value ecommerce shipments sent directly to EU consumers. It is separate from VAT and does not replace the IOSS rules used to account for VAT on eligible low-value ecommerce sales. For background on how IOSS works for VAT collection, see our guide to what the IOSS is.

Do I Need to Change My Commercial Invoice or HS Codes?

Accurate HS code classification and customs documentation matter more now than they did before the exemption was removed. Since the flat duty is applied according to the tariff sub-heading of the goods, accurately classifying products on your commercial invoice affects how the charge is calculated for shipments containing different categories of goods. For a fuller guide to tariff classification and how HS codes interact with preferential duty treatment, see our guide to rules of origin.

This is a good moment to review your current documentation practices if you have not done so recently. For the fuller picture on commercial invoices, EORI numbers and VAT obligations for UK to EU shipments generally, see our guides to EU EORI and tax and VAT guidelines and EU import customs guidelines.

What Should UK Sellers Do to Prepare?

• Identify which of your current EU shipments fall at or below the €150 threshold, since these are the ones directly affected by the EU parcel duty 2026 change
• Review your HS code classifications for accuracy, as shipments containing goods under different tariff sub-headings may attract more than one €3 charge
• Decide whether to absorb the new €3 customs duty or build the additional cost into your EU pricing
• Confirm with your logistics provider how they are handling declaration and duty collection for low value consignment EU shipments under the new rules
• If you use DDP shipping, confirm the new duty is being factored correctly into what you collect from the customer or pay yourself

For UK sellers regularly shipping DDP to EU customers, this is a good moment to revisit how your pricing accounts for the full duty and VAT picture. Our guide to DDP shipping UK to Europe covers how DDP works in full, including how duty and VAT responsibilities are split between seller and buyer. For practical guidance on making duties and taxes straightforward for your EU customers, see our guide to making duties and taxes hassle-free.

How Does This Fit With the Rest of UK to EU Customs Compliance?

This EU customs reform 2026 change sits alongside the wider set of post-Brexit customs requirements that UK businesses shipping to the EU already manage, including customs declarations, commercial invoices and EORI registration. For the complete picture, see our UK to EU shipping guide.

How CSM Supports UK Sellers Shipping to the EU

Selling to EU customers from 2026 onwards means keeping pace with a customs landscape that continues to change. CSM's European parcel delivery service covers most EU destinations with DDP options available, and our team can advise on how the current customs duty rules apply to your specific shipments and product range.

For ecommerce businesses shipping regularly to EU customers, CSM's ecommerce shipping solutions connect your store directly to your courier account, keeping documentation and dispatch consistent as the rules around EU shipping continue to evolve.

If you have questions about how the de minimis removal affects your shipments, contact your local CSM branch to talk it through.

Frequently Asked Questions

What Was the EU De Minimis Threshold?

The EU de minimis threshold allowed goods valued at €150 or less to enter the EU from non-EU countries without customs duty, though import VAT still applied. This exemption was removed from 1 July 2026.

When Did the EU Remove the €150 Threshold?

The EU customs duty exemption for low-value goods ended on 1 July 2026. A temporary flat customs duty of €3 per category of goods, identified by its tariff sub-heading, now applies to eligible low-value shipments and is expected to remain in place until 1 July 2028.

Does De Minimis Apply to UK Sellers Shipping to the EU?

Yes. UK sellers are treated the same as any other non-EU sellers under this change. If you ship goods valued at €150 or less to EU consumers, the new customs duty applies in the same way it does for sellers based in any other non-EU country.

Is the UK's Own Low Value Threshold Affected by This Change?

No. The UK 135 threshold is a separate regime that applies to goods entering the UK, not goods leaving it. The EU's removal of its €150 threshold only affects shipments entering EU member states.

How Much is the New EU Customs Duty?

A temporary flat customs duty of €3 applies per category of goods, identified by its tariff sub-heading, on eligible low-value shipments. If a parcel contains goods falling under multiple tariff sub-headings, the €3 charge can apply separately to each category. This is separate from and in addition to VAT, which has applied to commercial EU imports regardless of value since 2021.

Does This Change Affect VAT on EU Shipments?

No. VAT rules for EU shipments are unchanged by this reform. The new €3 charge is a customs duty that applies on top of existing VAT obligations, not a replacement for them.