Commission Issues Guidance on €3 Duty

The European Commission recently issued Guidance for Member States and Trade on the €3 temporary customs duty set to take effect July 1, providing a bit more clarity on the end of duty de minimis and the €3 duty on distance goods less than €150 entering the European Union (EU).

On July 1, the EU will end the duty-free importation of goods from non-EU countries. All business-to-consumer goods valued at €150 or less entering from outside the EU will pay €3 per item until July 2028, when the full customs reforms take effect. The Guidance confirms that the duty will apply at the HS code level, or per declaration line. So, a package containing three items with each one having a different HS code would pay €9 euro in duties.

In addition, the Guidance makes clear that the declarant (the platform, seller, carrier or agent declaring the goods to customs) is the party responsible for paying the €3 duty. It also includes specific options for postal operators whereby destination posts may ask the origin postal operator to designate an indirect representative in the EU to be the declarant. 

Separately, the Commission will institute a handling fee later this fall, set to take effect by November 1, 2026.

Earlier this week, the Commission released the Implementing Regulation, which provides the technical and procedural rules for applying the duty.