EU flat-rate customs duty for small parcels – new from July 2026

The European Union will introduce a flat rate of EUR 3 per customs tariff number (customs line) for small parcels with a value of up to 150 EUR from 1 July 2026. The aim is to respond to the sharp increase in e-commerce shipments from non-EU countries and to reduce distortions of competition compared with providers within the EU.

What changes?

Previously, shipments up to a value of EUR 150 were exempt from customs duties. This exemption was often used by online platforms based outside the EU to send large quantities of goods to European consumers.

As of 1 July 2026, each subheading on the invoice (i.e. each line of the customs tariff with its own number) will trigger a fixed amount of EUR 3, with no upper limit.

• Example: 5 different customs tariff numbers on one invoice → EUR 15 customs duty
• The flat rate duty is a regular duty and should be considered separately from VAT (value-added tax). The VAT rules remain unchanged.

Stricter requirements for customs data

European customs authorities are introducing significantly stricter documentation and data quality requirements. In particular, imprecise or generic information will no longer be accepted.

Article descriptions must be clear and structured, e.g. with information on material, intended use, gender (if applicable), and a clear product description. General terms such as “clothes,” “accessory” or “gift” are no longer sufficient. 
Examples (allowed):

• “Women cotton t-shirt”
• “Gold-plated necklace 18K”
• “Ceramic mug 300ml”

The country of origin must be specified in detail. Information such as “EU,” “multiple countries” or “unknown” is not accepted. In addition, cross-checks with product identifiers are planned.

Mandatory use of “Product Identifiers” (PID)

From 1 November 2026, the provision of Product Identifiers (PIDs) per line of the customs declaration will be mandatory. For the period from 1 July to 31 October 2026, the provision of PIDs is voluntary. The following identifiers must be provided 
for each line:

• Article number: Internal vendor article number; for sales via marketplace platforms, the platform article number.
• Manufacturer reference (Model Number / Part Number): always mandatory. If the seller is the manufacturer themselves, it often corresponds to their own article number, unless the platform requires a separate identifier.
• Standardized manufacturer identifier (GTIN/EAN/UPC/ISBN): only mandatory if already available. If available, request from the supplier; if not available, no information is required.

No special arrangement for preferential goods under the IOSS

It has been confirmed that the Swiss-EU free trade agreement does not apply any customs preference to shipments processed via the Import One Stop Shop (IOSS). The chosen method of customs declaration therefore has no impact on the application of the flat rate duty.

This means that the fixed amount of EUR 3 per customs tariff number is levied in all cases, even in the case of preferential origin.

Consequences for Swiss companies 
The reform directly affects Swiss companies that deliver B2C shipments to the EU:

• Automatically higher costs: Each line of customs duty triggers EUR 3 (especially relevant with many items or low margins).
• Competitive risk in low-priced items and in assortments with many different pricing schemes.
• Action needed: Review prices, shipping models, fulfillment structures and data processes.
• Data and process structure is becoming more centralized: 
  o    PID catalog is complete and well maintained 
  o    Conformant product descriptions 
  o    Clear origin information 
  o    Adapted internal workflows (product data ↔ customs/logistics ↔ platforms)

Particularly affected are fast fashion, accessories, small parts, and platform-based online trade.