From 1 July 2026, the European Union is introducing a temporary €3 customs fee for eligible low-value imports.The fee is part of the wider EU Customs Reform, which aims to modernise customs procedures and improve the way low-value imports are processed across the EU.
The European Commission has confirmed that this fee is expected to apply until 1 July 2028, when further customs reforms are planned.
You can read the official announcement from the European Commission here: https://taxation-customs.ec.europa.eu/news/guidance-and-legal-text-temporary-flat-fee-low-value-imports-which-will-apply-until-1-july-2028-2026-06-08_en
If you use Swotzy to import goods from suppliers outside the EU, this update may affect your shipments.
The new fee generally applies when:
If you only purchase goods from suppliers within the European Union, these changes do not affect your imports.
The new €3 fee only applies to eligible imports with a customs value of up to €150.
For shipments above €150, the import process remains the same as today.
Depending on the products you're importing, customs authorities calculate any applicable customs duties based on:
Import VAT may also apply according to your country's rules. You can learn more about importing goods into the EU on the European Commission website: https://taxation-customs.ec.europa.eu/customs-4/customs-procedures-import-and-export/importing-goods-eu_en
Not always.
The fee is generally linked to the customs declaration, rather than simply the parcel itself.
If your shipment contains different product categories, it may require multiple customs declaration lines, which could result in more than one €3 fee.
No.Import VAT rules remain exactly the same. Depending on your shipment, you may still need to pay:
The new fee should be viewed as an additional import cost rather than a replacement for existing taxes.
Swotzy supports both exports and imports, allowing businesses to manage international shipments in one platform. The new customs rules don't change how you create import shipments in Swotzy. You'll continue to create shipments in exactly the same way. The main difference is that eligible imports valued at up to €150 may now include the new temporary customs fee as part of the overall import cost.
The changes are relatively small, but it's worth reviewing your import process before July.
If you regularly import shipments valued below €150, the new fee may become part of your import costs.
Accurate customs information helps avoid delays. mAsk your supplier to provide:
If you import many low-value shipments every month, include the new fee when calculating your product costs.
If you regularly receive several small shipments from the same supplier, it may be worth reviewing whether combining them into fewer shipments makes sense for your business.
The €3 fee is only one part of a wider customs reform, with additional changes planned over the coming years.
The temporary €3 fee is only the first step. Over the coming years, the European Union plans to introduce additional improvements designed to simplify customs procedures and make them more digital.
Businesses will gradually move towards a shared digital customs system, reducing duplicate reporting and making customs processing more efficient.
Importers will gradually be required to provide more detailed product information, helping customs authorities identify unsafe or counterfeit products more effectively.
Many customs procedures will become more digital, reducing paperwork and improving customs processing across the EU. You can learn more about the wider Customs Reform here: https://taxation-customs.ec.europa.eu/customs/customs-reform_en
No. The new fee only applies to imports arriving from countries outside the European Union.
Not necessarily. The fee is generally linked to the customs declaration, so shipments containing multiple product categories may incur more than one €3 fee.
Yes. Businesses importing eligible low-value goods from outside the EU may also be affected.
No. You'll continue creating import shipments exactly as before. The changes relate to customs costs rather than the shipment creation process.
If you import products into the EU using Swotzy:
From 1 July 2026, the European Union is introducing a temporary €3 customs fee for eligible low-value imports.The fee is part of the wider EU Customs Reform, which aims to modernise customs procedures and improve the way low-value imports are processed across the EU.
The European Commission has confirmed that this fee is expected to apply until 1 July 2028, when further customs reforms are planned.
You can read the official announcement from the European Commission here: https://taxation-customs.ec.europa.eu/news/guidance-and-legal-text-temporary-flat-fee-low-value-imports-which-will-apply-until-1-july-2028-2026-06-08_en
If you use Swotzy to import goods from suppliers outside the EU, this update may affect your shipments.
The new fee generally applies when:
If you only purchase goods from suppliers within the European Union, these changes do not affect your imports.
The new €3 fee only applies to eligible imports with a customs value of up to €150.
For shipments above €150, the import process remains the same as today.
Depending on the products you're importing, customs authorities calculate any applicable customs duties based on:
Import VAT may also apply according to your country's rules. You can learn more about importing goods into the EU on the European Commission website: https://taxation-customs.ec.europa.eu/customs-4/customs-procedures-import-and-export/importing-goods-eu_en
Not always.
The fee is generally linked to the customs declaration, rather than simply the parcel itself.
If your shipment contains different product categories, it may require multiple customs declaration lines, which could result in more than one €3 fee.
No.Import VAT rules remain exactly the same. Depending on your shipment, you may still need to pay:
The new fee should be viewed as an additional import cost rather than a replacement for existing taxes.
Swotzy supports both exports and imports, allowing businesses to manage international shipments in one platform. The new customs rules don't change how you create import shipments in Swotzy. You'll continue to create shipments in exactly the same way. The main difference is that eligible imports valued at up to €150 may now include the new temporary customs fee as part of the overall import cost.
The changes are relatively small, but it's worth reviewing your import process before July.
If you regularly import shipments valued below €150, the new fee may become part of your import costs.
Accurate customs information helps avoid delays. mAsk your supplier to provide:
If you import many low-value shipments every month, include the new fee when calculating your product costs.
If you regularly receive several small shipments from the same supplier, it may be worth reviewing whether combining them into fewer shipments makes sense for your business.
The €3 fee is only one part of a wider customs reform, with additional changes planned over the coming years.
The temporary €3 fee is only the first step. Over the coming years, the European Union plans to introduce additional improvements designed to simplify customs procedures and make them more digital.
Businesses will gradually move towards a shared digital customs system, reducing duplicate reporting and making customs processing more efficient.
Importers will gradually be required to provide more detailed product information, helping customs authorities identify unsafe or counterfeit products more effectively.
Many customs procedures will become more digital, reducing paperwork and improving customs processing across the EU. You can learn more about the wider Customs Reform here: https://taxation-customs.ec.europa.eu/customs/customs-reform_en
No. The new fee only applies to imports arriving from countries outside the European Union.
Not necessarily. The fee is generally linked to the customs declaration, so shipments containing multiple product categories may incur more than one €3 fee.
Yes. Businesses importing eligible low-value goods from outside the EU may also be affected.
No. You'll continue creating import shipments exactly as before. The changes relate to customs costs rather than the shipment creation process.
If you import products into the EU using Swotzy:
Free to join. Free to use. Only pay for shipped orders.
Whether you’re just starting out or scaling fast, Swotzy helps you save on shipping, manage all your deliveries better, and keep your shipping process simple and efficient.
