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The Council of the European Union has formally adopted a Regulation amending Regulation (EC) No 1186/2009, eliminating the EUR 150 customs duty relief for low-value consignments. This decision reflects the need to address persistent enforcement challenges, the rapid expansion of e-commerce, and the protection of the Union’s financial interests.

The threshold-based exemption for customs duties on consignments valued at EUR 150 or less will be removed from 1 July 2026. The move follows the 2021 abolition of the EUR 22 VAT exemption, which left the customs duty relief exposed to systematic undervaluation and the artificial splitting of consignments. The Council has determined that maintaining this relief is no longer justified in a digitalised customs environment, where electronic data is available for all imports. The elimination of the relief is intended to close existing loopholes, promote fair competition, and secure revenue for Member States.

To facilitate the transition, a temporary regime will be introduced from 1 July 2026 until 1 July 2028. During this period, a flat customs duty of EUR 3 per item will apply to consignments not exceeding EUR 150 in value. This simplified duty will be applicable to goods covered by the Import One-Stop Shop (IOSS) scheme or arriving as postal consignments. For all other operators, the Common Customs Tariff will continue to apply.

The Regulation also establishes two review mechanisms to ensure effective implementation. The first involves monthly monitoring from October 2026 to detect any diversion of trade flows away from the Import One-Stop Shop scheme. The second requires an assessment by December 2027 to evaluate whether the future centralised Union IT infrastructure will be operational by July 2028. Should delays arise, the Commission may propose extending the transitional measure.

This reform represents a significant structural change for e-commerce, customs authorities, and operators across the Union. While the transitional flat rate acknowledges current IT and operational constraints, it also introduces a dual regime that will need to be carefully managed. The success of the reform will hinge on the development of executable rules, interoperable IT systems, and a governance framework that supports risk-based controls without disrupting supply chains.

CLECAT supports the goal of closing avenues for abuse and strengthening enforcement. However, it is essential that the forthcoming implementing legislation avoids creating additional friction for legitimate trade or placing unintended enforcement burdens on customs authorities. The coming months will be crucial in shaping the practical implementation of these changes, and ongoing stakeholder engagement will be vital to achieving a balanced approach that ensures both compliance and trade facilitation.