Shipping Strategies
Etsy
Customs
EU Introduces a new €3 Import Fee for low-value shipments: A practical guide for E-commerce businesses
Last Updated
June 25, 2023
3 min.
Written By
Alise Birzniece
From 1 July 2026, businesses importing eligible low-value goods into the EU should be aware of a new temporary customs fee introduced as part of the EU Customs Reform. In this guide, we'll explain what is changing, which shipments are affected, and what Swotzy users should know before creating their next import shipment.
What is changing?
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
Will this affect your imports?
If you use Swotzy to import goods from suppliers outside the EU, this update may affect your shipments. The new fee generally applies when:
Goods are imported into the EU from a country outside the European Union.
The customs value of the shipment is up to €150.
The shipment qualifies as an eligible low-value import.
If you only purchase goods from suppliers within the European Union, these changes do not affect your imports.
What if my shipment is worth more than €150?
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:
the product's HS code,
the country of origin,
the customs value,
and any applicable trade agreements.
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
Is the €3 fee charged per parcel?
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.
For example:
📦 One phone case (€12)
Generally incurs one €3 fee.
📦 Five identical phone cases in one shipment
Generally incurs one €3 fee, as all products belong to the same category.
📦 One phone case and one T-shirt
May incur two €3 fees (€6 in total) because the products belong to different categories.
📦 Multiple different product categories
May incur multiple €3 fees, depending on how the shipment is declared to customs.
💡 Good to know: If the total value of the shipment is up to €150, a €3 fee may be charged for each product category declared to customs.
Does this replace import VAT?
No. Import VAT rules remain exactly the same. Depending on your shipment, you may still need to pay:
Import VAT
Customs duties (where applicable)
The new temporary €3 customs fee
The new fee should be viewed as an additional import cost rather than a replacement for existing taxes.
Importing with Swotzy
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 booking 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.
What should Swotzy users do?
The changes are relatively small, but it's worth reviewing your import process before July.
1. Check your shipment value
If you regularly import shipments valued below €150, the new fee may become part of your import costs.
2. Ask suppliers for complete customs information
Accurate customs information helps avoid delays. Ask your supplier to provide:
Accurate product descriptions
Correct HS codes
Country of origin
Correct customs value
3. Review your import costs
If you import many low-value shipments every month, include the new fee when calculating your product costs.
4. Consider consolidating shipments
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.
5. Stay up to date
The €3 fee is only one part of a wider customs reform, with additional changes planned over the coming years.
What else is changing under the EU Customs Reform?
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.
A new EU Customs Data Hub
Businesses will gradually move towards a shared digital customs system, reducing duplicate reporting and making customs processing more efficient.
Better product information
Importers will gradually be required to provide more detailed product information, helping customs authorities identify unsafe or counterfeit products more effectively.
More digital customs processes
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
Frequently Asked Questions
Does this affect imports between EU countries?
No.The new fee only applies to imports arriving from countries outside the European Union.
Does every shipment under €150 cost exactly €3?
Not necessarily. The fee is generally linked to the customs declaration, so shipments containing multiple product categories may incur more than one €3 fee.
Does this apply to businesses?
Yes. Businesses importing eligible low-value goods from outside the EU may also be affected.
Will I need to change anything in Swotzy?
No. You'll continue creating import shipments exactly as before. The changes relate to customs costs rather than the shipment creation process.
In short
From 1 July 2026, most low-value e-commerce shipments (up to €150) entering the EU from outside the EU will be subject to a temporary €3 customs duty.
The new fee mainly affects direct-to-consumer imports from non-EU sellers and marketplaces such as Temu, Shein, and AliExpress.
The fee is part of the wider EU Customs Reform aimed at improving customs controls and creating fairer competition.
This guide explains when the fee applies, who is affected, and what it means for e-commerce businesses.
FREE TO JOIN. FREE TO USE. ONLY PAY FOR SHIPPED ORDERS.
Ready to Manage Your Deliveries Better?
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.