What is the new €3 duty per item, and what counts as an ‘item’?

From 1 July 2026, a flat €3 customs duty applies per item category on B2C parcels valued up to €150. An ‘item’ is defined per declaration line in your customs paperwork. This means if you ship a package containing three identical t-shirts on one line, that’s one item category and one €3 duty. If you ship a package with one t-shirt, one mug, and one poster on three separate lines, that’s three item categories and a total of €9 in duty.

The duty is charged regardless of whether you use IOSS or not. For the exact product categorization rules, you should consult the official guidance published on 8 June 2026 or speak with your customs broker.

Reviewed by our editors on 30 Oct 2026. General information, not legal or tax advice. See our EU rule tracker.