1 July 2026 EU scrap the €150 Customs exemption on small parcels Transitional €3 flat-fee before full 2028 Customs Reform EU finance ministers at ECOFIN meeting have formally agreed to abolish March 2028 the long-standing €150 customs duty exemption for low-value goods entering the EU—a
Guidance notes issued for €3 customs duty on low-value E-commerce imports July 2026-28 The EU has introduced an interim flat rate €3 customs duty per item type by customs code in parcels not exceeding €150 imported value from outside the EU from 1 July 2026-28,
DAC7 reforms cut reporting burdens for low-value sellers whilst increasing VAT compliance responsibilities for online marketplaces from Jan 2028 The European Commission has published proposals to reform DAC7, the Directive on Administrative Cooperation. These are the 2024 implemented rules requiring digital marketplaces to report seller
