EU Eliminates De Minimis Duty Exemption for E-Commerce Imports

Effective July 1, 2026, the European Union will eliminate the customs duty exemption for imported goods valued at €150 or less and introduce a temporary €3 customs duty on low-value e-commerce shipments entering the EU.

The measure, adopted under Council Regulation (EU) 2026/382, is part of the EU's broader Customs Reform initiative aimed at modernizing customs procedures, enhancing product safety, and creating a more level playing field for EU businesses. The EU reports that nearly 5.9 billion low-value items were shipped directly to consumers in 2025 without paying customs duties, creating competitive disadvantages for traditional retailers and increasing challenges related to product safety and compliance.

The €3 duty will apply from July 1, 2026, through June 30, 2028, after which standard customs duties based on tariff classification will apply. The new rules affect distance sales from non-EU suppliers, including purchases made through online marketplaces and direct-to-consumer websites.

In addition, Product Identifiers (PIDs) will become voluntary on July 1, 2026, providing customs authorities with enhanced traceability and greater ability to identify unsafe or non-compliant products. Each product imported into the EU with a value under €150 EUR will require the PID codes to be provided to the customs authority during the clearance process.  This will become mandatory on November 1, 2026.

Types of PID

PIDs are a set of codes used by manufacturers, sellers, platforms and marketplaces to identify their products. There are three types, which are usually available with a barcode.  

1. Merchant Product Identifier: The merchant's unique code to identify goods, usually the SKU (Stock Keeping Unit), item code or product code.

2. Non-Standardized Manufacturer Product Identifier: A manufacturer or product supplier's unique code, assigned to an individual product

3. Standardized Manufacturer Product Identifier: Assigned by a global industry standard body with a bar code when the manufacturer's product meets global standards from a governing body.

Examples: GTIN (Global Trade Item Number), EAN (European Article Number), ISBN (International Standard Book Number)

Companies selling directly to EU consumers should review their customs and e-commerce compliance processes, assess the impact on landed costs, and prepare systems to support the upcoming PID reporting requirements.

Allyn International is monitoring these changes closely and will provide updates when they occur. For any questions regarding de minimis shipments, changes in tariffs, or any other changes in Trade regulations, please contact sales@allynintl.com or 239-489-9900.  

Contributor: Matt Dreckman

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About Allyn International

Allyn International provides high quality, customer centric services and solutions for the global marketplace. Allyn's core products include transportation management, logistics sourcing, freight forwarding, supply chain consulting, tax management and global trade compliance. Allyn clients range from small local businesses to Fortune 500 firms. Allyn conducts business in more than 20 languages and has extensive experience in both developed and emerging markets. Highly trained experts are positioned throughout North and South America, Europe and Asia. Allyn’s regional headquarters are strategically located in Fort Myers, Florida, U.S.A., Shanghai, P.R. China, Prague, Czech Republic, and Dubai, U.A.E. For more information, visit  www.allynintl.com.