New EU duty on low value e-commerce imports now in force

With effect from 1 July 2026, Regulation (EU) 2026/1022 imposes a €3 customs duty on goods contained in consignments valued at €150 or less entering the EU.

This comes shortly after the UK Government announced plans to implement at an earlier date its own plans for a similar tax on low value imports (LVIs) (see Customs duty relief on low value imports to be scrapped earlier than planned).

The new EU Regulation has been introduced by the European Commission after the number of goods valued under €150 rose from 1.4 billion in 2022 to 5.8 billion in 2025, mainly coming from Chinese companies.

The Commission has argued that the previous rules gave these firms an unfair advantage over domestic producers and also allowed goods into the EU which did not meet its safety standards.

Inspections across the EU carried out in 2025 revealed that over 60% of imported items, including toys, cosmetics and electronics, contained banned ingredients or lacked safety paperwork.

The new duty on LVIs will remain in place until July 2028 when, under new measures being introduced to reform EU Customs legislation, standard Customs tariff rates will apply to all imports.

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