The EU's €3 Duty on Low-Value Parcels: What It Means for Samples and Small Lots from Japan (2026)

Short answer: From 1 July 2026 until 1 July 2028, the EU charges a flat €3 customs duty per item on consignments worth up to €150 that are sold at a distance to buyers outside the VAT system (mainly consumers). An “item” is one declaration line: goods with the same tariff classification, description and origin, whatever the quantity. A separate €2 Union handling fee is expected from 1 November 2026. If you are a business receiving samples or small lots from Japan, the practical rules are: ship samples with the first order, put your VAT number on the paperwork, do not split shipments, and declare one line per classification, not per design. All of this is as of October 2026.

What changed on 1 July 2026

Until 30 June 2026, goods in consignments worth €150 or less entered the EU without customs duty. Council Regulation (EU) 2026/382 deleted that relief and put a temporary flat duty in its place.

Point	What the Commission says
Start and end	1 July 2026 to 1 July 2028; after that, normal duty by type of good
Amount	€3 per item in a consignment with an intrinsic value up to €150
What an “item” is	Goods sharing the same tariff classification, description and (where declared) origin. In practice the duty applies per declaration line, whatever the quantity
Example	Five T-shirts: €3. One T-shirt and one watch: €6
Who owes it	The declarant: the seller, the IOSS holder, or the carrier’s or importer’s indirect representative. The Commission says it is not a tax on consumers
IOSS	Every IOSS import pays the €3 duty, whatever the declaration type
Value	The price of the goods themselves, excluding transport and insurance when they are shown separately on the invoice

The Commission must assess by 1 December 2027 whether its new customs data hub will be ready by 1 July 2028, and may propose extending the flat duty if it is not. So the end date may move. Check before you plan beyond mid-2028.

VAT is a separate matter and has not changed. Since the €22 VAT exemption was removed on 1 July 2021, all goods imported into the EU are subject to VAT, whatever their value.

The €2 handling fee from November

The new Union Customs Code adds a Union handling fee, set at €2 per item in the Commission’s guidance and expected to apply from 1 November 2026. Unlike the €3 duty, it is not limited to €150 and not temporary: it applies to goods sold in distance sales at any value, and VAT is due on it. As of October 2026 the delegated act fixing the amount was still under scrutiny, so check the final text before you rely on it. Until then, some member states may also charge a national handling fee, and the €3 duty comes on top of it.

Does it apply to a business receiving goods?

The €3 duty is built around the distance sale: goods sent from outside the EU to a buyer who is not VAT-registered, such as a private person. The Commission’s guidance says customs read a missing VAT number on the declaration as a sign of a distance sale.

A small lot bought by a VAT-registered shop and declared as a normal import should, as I read the guidance, fall outside the flat duty. But note what that means: the €150 duty-free relief is gone for everyone. A low-value business import is now assessed at the normal duty rate for its classification and origin. Goods of Japanese origin may qualify for a lower rate under the EU-Japan Economic Partnership Agreement, in force since 1 February 2019, if the preference is claimed on a full (H1) declaration. Ask your customs broker or carrier how your shipments will be declared; I am not giving tax or legal advice here.

Samples: send them with the first order

Samples are where small brands lose money. A sample parcel addressed to a person, with no VAT number on it, can easily be treated as a distance sale: €3 per line, import VAT, the €2 handling fee from November, and whatever the carrier charges for clearance. Then the same happens again when the order arrives.

• Ship samples together with the first order when the timing allows. One consignment, one set of charges.
• If a sample must travel alone, address it to your business and put your VAT and EORI numbers on the paperwork.
• Keep the number of different products in a sample box low. Ten sample towels of one type are one line. A towel, a mug and a notebook are three.

Do not split shipments

Splitting a €300 order into two €150 parcels does not save anything. Each parcel is its own consignment, so each pays its own lines, fees and carrier charges. The guidance also gives customs an anti-abuse rule: grouped or split arrangements that hide the real sale can be disregarded and the duty recalculated. Ship one order as one consignment.

One line per classification, not per design

Because the duty is charged per declaration line, the way the customs form is filled in now changes the bill directly.

• Group by tariff classification. Sixteen designs of the same bookmark, in the same material and from the same origin, are one line with the total quantity and value. Sixteen lines would mean sixteen charges.
• Describe plainly: what it is and what it is made of. Vague descriptions get queried.
• Declare the real value. Under-declaring is illegal and leaves the goods underinsured.
• State origin as the maker confirms it (how origin is decided).

Above €150

Once the intrinsic value of a consignment is above €150, the €3 flat duty does not apply. The goods need a full declaration and pay the normal rate for their classification, origin and value, which may be more or less than €3 a line. This is also where a preferential rate for Japanese-origin goods can be claimed. If the sale is a distance sale, the €2 handling fee still applies from November.

What this means if you order through me

• I check the destination’s import conditions before I quote, and I quote shipping as a fixed amount.
• I group the customs form by tariff classification, with plain descriptions, real values and the origin the maker confirms in writing.
• I suggest sending samples with the first order where the schedule allows. A separate sample shipment costs my €25 dispatch fee plus carriage (all fees), and pays its own charges at the border.
• I put your company name, VAT and EORI numbers on the paperwork when you give them to me.
• I do not split consignments to stay under a threshold, and I never under-declare.

For more on routes and papers, see shipping small lots from Japan and samples, setup costs and lead times. When you are ready, send me a brief.