As part of the EU Customs Union reform, the European Commission published clarifications in May 2026 on the practical workings of the forthcoming €3 flat-rate Customs duty on low-value e-commerce imports. The measure applies to parcels with a value not exceeding €150.
The Commission confirms that the €3 flat-rate duty will apply to each HS code within the parcel, meaning a parcel containing goods from several tariff categories will be charged for each one.
The introduction of the duty does not affect how the IOSS works. Operators using the IOSS will continue to collect and declare VAT in line with current rules. The €3 charge will simply sit on top of existing obligations, with no changes to VAT declaration or payment mechanisms at import. One point worth noting: using the IOSS will not provide a way around the flat-rate duty. It is a Customs charge, not a VAT measure.
