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End of the EUR 150 exemption: a fundamental shift in the customs landscape

An era in customs law is coming to an end. The exemption from customs duties for consignments with an intrinsic value not exceeding EUR 150 will disappear entirely. A widely used facility for e-commerce therefore comes to a definitive close. The reason is clear. The explosive growth of e-commerce puts customs supervision under pressure. At the same time, the Union aims to protect its financial interests more effectively and aligns this measure with ongoing digitalisation. The formal basis lies in Regulation (EU) 2026/382 of 11 February 2026, by which the Council substantially amends Regulation (EC) No 1186/2009 through the complete deletion of Title II, Chapter V.

Published: Feb 19, 2026
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1. Transitional measure

A temporary, simplified customs duty of EUR 3 per good will apply to consignments with an intrinsic value not exceeding EUR 150. This fixed duty may be applied where:
– the import falls under the IOSS scheme; or
– the goods are contained in a postal consignment.

For these goods, one specific customs duty applies per product, irrespective of origin. For goods imported by companies not registered under the IOSS scheme, the normal tariff continues to apply.

2. What does ‘per good’ mean?

The term ‘per good’ raises questions. The Regulation uses this wording without further clarification. Other language versions provide little additional guidance: “par article” (French), “pro Ware” (German), “per item” (English), “por artículo” (Spanish) and “per articolo” (Italian).

It is noteworthy that the legislator does not explicitly refer to established customs terminology. This is all the more striking given the far-reaching consequences of this amendment.

Further clarification appears only in the press release of 11 February 2026. It states that the fixed duty is levied per individual tariff category. The English, French and German versions explicitly refer to the HS subheading (“tariff sub-heading”, “sous-positions tarifaires” and “Unterposition des Zolltarifs”).

It can therefore be inferred that the fixed duty applies per HS subheading, i.e. the six-digit commodity code.

3. Temporary nature

The Regulation enters into force on 1 July 2026 and the simplification expires on 1 July 2028. The measure is expressly temporary, as the Commission:
– must monitor on a monthly basis whether trade flows shift (IOSS avoidance); and
– must assess, by 1 December 2027 at the latest, whether the new centralised EU IT infrastructure will be operational by 1 July 2028.

If this is not the case, the transitional measure may be extended.

4. Conclusion: strategic reassessment required

This amendment raises fundamental questions for importers and logistics service providers:

1. Which customs duty actually applies in my situation?
2. Is my current trade and logistics structure still optimally organised?
3. Does this change offer opportunities for further optimisation?
4. Are my IT systems ready for this development?

The abolition of the EUR 150 exemption marks a fundamental shift in European customs policy: the e-commerce reality has definitively caught up with customs law.

Preparation is not optional, but essential.

Do you have questions about the implications and opportunities for your organisation? Please feel free to get in touch.

Source: https://eur-lex.europa.eu/legal-content/en/TXT/HTML/?uri=OJ:L_202600382&qid=1771412033749

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