EU customs requirements for low-value B2C imports into the EU
From July 1, 2026, the current duty exemption for low-value imports will be eliminated. For goods imported in a shipment with a value of €150 or less, a €3 customs duty, mandated under EU law, will apply per item/tariff line in the customs declaration.
This duty will apply to Fulfilled by Amazon (FBA) and Fulfilled by Merchant (FBM) customer shipments shipped directly from outside the EU to consumers in the EU. For more information, go to Regulation (EU) 2026/382.
Shipments sent from within the EU to customers in the EU are not subject to this import duty (other import charges may still apply).
Fulfilled by Merchant customer shipments
To ensure customs clearance for FBM shipments sent to customers in the EU from outside the EU, you must:
- Use an Amazon-approved carrier . To confirm your FBM shipment with a value of €150 or less, you must select a carrier authorised to use Amazon’s Import One-Stop Shop (IOSS) number to clear customs. We’ll add approved carriers in the coming weeks and continue to update the list after 1 July.
- Supply your carrier with ASIN details for each product in the shipment with a value of €150 or less imported under IOSS, as well as Amazon’s IOSS number. The authorised carrier will invoice you for applicable import duties and provide the duty to EU customs authorities.
- Continue to ship FBM shipments Delivered Duty Paid (DDP) so that customers do not receive additional import duties, customs or tax charges after completing their purchase. You must also provide your carrier with all data and documents required for customs clearance.
We’re updating our programme policy to reflect these new requirements. We recommend that you review your prices before 1 July and make any adjustments you deem necessary.
Fulfilled by Amazon customer shipments
If your products are enrolled in Remote Fulfilment with FBA, we’ll add the €3 import duty to the customer-facing price for items in customer shipments with a value of €150 or less and then calculate VAT as per the existing rules. As a result, the price that customers see for your Remote Fulfilment with FBA products in our EU stores may be higher than the price that you’ve set.
If you use pricing rules or automations, we recommend that you review them and make any adjustments that you deem necessary, taking into account the €3 import duty added on top of your set price.
Note: All Seller Central pages, including Manage All Inventory, will show your price without the import duty and any applicable VAT. Starting from July 1, you can view the final sales price of your Remote Fulfilment with FBA ASINs using the Revenue Calculator.
Your fulfilment and selling options
Shipments sent from within the EU to customers in the EU are not subject to this import duty. Consider sending inventory to our EU fulfilment networks for local fulfilment and faster delivery. For more information, go to Selling across the UK–EU customs border.
To learn more, including how to manage your pricing on Remote Fulfilment with FBA products, go to EU customs requirements for low-value B2C imports into the EU.
EU customs requirements for low-value B2C imports into the EU
From July 1, 2026, the current duty exemption for low-value imports will be eliminated. For goods imported in a shipment with a value of €150 or less, a €3 customs duty, mandated under EU law, will apply per item/tariff line in the customs declaration.
This duty will apply to Fulfilled by Amazon (FBA) and Fulfilled by Merchant (FBM) customer shipments shipped directly from outside the EU to consumers in the EU. For more information, go to Regulation (EU) 2026/382.
Shipments sent from within the EU to customers in the EU are not subject to this import duty (other import charges may still apply).
Fulfilled by Merchant customer shipments
To ensure customs clearance for FBM shipments sent to customers in the EU from outside the EU, you must:
- Use an Amazon-approved carrier . To confirm your FBM shipment with a value of €150 or less, you must select a carrier authorised to use Amazon’s Import One-Stop Shop (IOSS) number to clear customs. We’ll add approved carriers in the coming weeks and continue to update the list after 1 July.
- Supply your carrier with ASIN details for each product in the shipment with a value of €150 or less imported under IOSS, as well as Amazon’s IOSS number. The authorised carrier will invoice you for applicable import duties and provide the duty to EU customs authorities.
- Continue to ship FBM shipments Delivered Duty Paid (DDP) so that customers do not receive additional import duties, customs or tax charges after completing their purchase. You must also provide your carrier with all data and documents required for customs clearance.
We’re updating our programme policy to reflect these new requirements. We recommend that you review your prices before 1 July and make any adjustments you deem necessary.
Fulfilled by Amazon customer shipments
If your products are enrolled in Remote Fulfilment with FBA, we’ll add the €3 import duty to the customer-facing price for items in customer shipments with a value of €150 or less and then calculate VAT as per the existing rules. As a result, the price that customers see for your Remote Fulfilment with FBA products in our EU stores may be higher than the price that you’ve set.
If you use pricing rules or automations, we recommend that you review them and make any adjustments that you deem necessary, taking into account the €3 import duty added on top of your set price.
Note: All Seller Central pages, including Manage All Inventory, will show your price without the import duty and any applicable VAT. Starting from July 1, you can view the final sales price of your Remote Fulfilment with FBA ASINs using the Revenue Calculator.
Your fulfilment and selling options
Shipments sent from within the EU to customers in the EU are not subject to this import duty. Consider sending inventory to our EU fulfilment networks for local fulfilment and faster delivery. For more information, go to Selling across the UK–EU customs border.
To learn more, including how to manage your pricing on Remote Fulfilment with FBA products, go to EU customs requirements for low-value B2C imports into the EU.
11 replies
Seller_jGvRQdLTRKzUB
I could use some Mod guidance here
-We ship to the UK from NYC in the USA
-Our shipment is a <1oz #10 envelope with a US International stamp and *only* contains a letter and a 4"x3"x0.01" (LxWxH) piece of plastic (and we're already getting hit hard by the fee Amazon collects for EU package recycling - of a regular envelope mind you)
-Our shipments are often under 10GBP and we ship TOPS 5-6 items IN A YEAR
-We have no use for an 'approved carrier' we ship via USPS airmail and there's no one to give ASIN/IOSS details to for duty collection. There's no customs clearance, it's regular international letter mail.
How am I meant to comply?
Seller_ZQyopdiwkUHOZ
If you're gonna delete a duplicate thread, at least merge them so the comments don't get lost ffs.
Seller_ZQyopdiwkUHOZ
FROM ROYAL MAIL:
Overview of the change
From 1 July 2026, the EU will remove the €150 customs duty exemption (also known as the de minimis) for low-value goods. This means that all Business-to-Consumer (B2C) e-commerce parcels valued at €150 or less will be subject to a flat €3 customs duty per individual item classification. Please note that this duty is non-refundable, even if items are later returned or undelivered.
Alongside this change, new Product Identifier requirements will be introduced within electronic customs data. These will be optional from July 2026 but will become mandatory from November 2026.
These Product Identifiers include:
Product ID (Item SKU): The Sellers or Platform's own product reference, SKU, listing ID, catalogue number etc.
Reference ID (MID): Manufacturer's product reference (internal or standardised). Standardised includes GTIN, EAN, UPC etc.
Please note: These changes apply to all carriers exporting to the EU, not just Royal Mail and Parcelforce Worldwide.
How this impacts our services
These changes will impact how duties are calculated and collected across our
European services.
Our Tracked and Standard services will allow the Postal Delivered Duties Paid (PDDP) Delivery term which will be available for Royal Mail and Parcelforce customers across a range of formats and destinations. For PDDP shipments, UK exporters will be required to calculate and collect the applicable duties from EU customers at the point of sale, with the duties payable via Royal Mail.
Our Tracked Priority and europriority services will continue to allow the Delivered Taxes Paid (DTP) Delivery Term across EU destinations, with the duties continuing to be charged through Royal Mail and Parcelforce.
For customers using Import One Stop Shop (IOSS), VAT processes will remain unchanged. However, duties will now apply. For most destinations, the duty remittance will be managed via the PDDP process, meaning exporters will need to collect duties at checkout. In destinations where PDDP is not available, the duties will instead be collected from
the recipient.
Our Tracked, Standard and globalpriority Delivered Duties Unpaid (DDU) services will continue to operate for selected EU destinations, with the applicable duties being collected directly from the recipient upon delivery.
The process for applying and collecting duties will vary depending on the destination and Delivery Term and may be subject to change. For the latest information, please visit our dedicated page: royalmail.com/europeantradeinsights.
Royal Mail customers who only send personal correspondence are not affected by
these changes.
More information
For more information please visit our dedicated EU Trade Insight page:
Royal Mail - European Trade Insights.
For the latest PDDP service and destination availability please visit our PDDP page:
Postal Delivered Duties Paid (PDDP).
This means that the reference Amazon is making to using a Delivered Duties Paid service in the OP is a reference to the new service type. What was previously called DDP will now be called Delivered Taxes Paid or DTP.
It seems the ASIN use is a legal requirement and not something Amazon are requiring for their own reasons.
The way this SHOULD be implemented is that Amazon will take the money and then when you ship using an integrated carrier, Amazon can pay the fee through that shipment through their integration with the carrier.
Seller_KlbXZHzQGSDZv
Postees is of in dreamland. What people are going to have to do is add £3 to there shipping costs per item to cover this and then send the item DTP when they are FBM when they are FBA not sure what you can do.
We are looking as this for a solution on our Etsy site (dont ship to Europe via Amazon way to complicated and full of rules) With £3 being added to the shipping costs and extra item shipping cost going up £3 as well. Nearly as bad as donnie doughnuts tarrifs into the states but at least here you can put a figure onto it not some random percentage that changes from week to week dependant on wether the tarrifs are ruled legal ot r not.
Seller_ZQyopdiwkUHOZ
1 - There's a reason I said 'should'. We all know they won't.
2 - Not DTP, because DTP means the courier covers the taxes that Amazon have already used their IOSS to remit. In fact, if PDDP doesn't allow us to pay the new fee on an order using Amazon's IOSS, then there will be no legal and appropriate way to ship Amazon orders into the EU.
Seller_ZQyopdiwkUHOZ
Did you mean to write 'to customers in any EU country'? If not, this is wrong.
