30/06/2026
Dear Valued Customers,
Following recent customs changes in Europe, new European Union (EU) regulations for low-value imports will also take effect via UPS starting July 1, 2026. To ensure your shipments to the EU clear customs smoothly and avoid delays, disruptions, or returns, please coordinate closely with your consignees and review the key changes outlined below.
Key Changes Effective July 1, 2026
Abolition of the тВм150 De Minimis Exemption
The customs duty exemption for low-value imports (intrinsic value of тВм150 or less) into the EU is being removed. All shipments will now require customs declarations and will be subject to duties.
New тВм3 Flat Duty for B2C Shipments
For Business-to-Consumer (B2C) distance sales valued at тВм150 or less, a temporary flat customs duty of тВм3 per Harmonized System (HS) code line item will applyтАФnot per parcel.
Example: A parcel containing items across three different HS categories will incur a total customs duty of тВм9. This duty is in addition to standard VAT.
Note: Goods may qualify for reduced or zero rates under applicable trade agreements.
Standard Rates for B2B Shipments
Business-to-Business (B2B) shipments valued at тВм150 or less are exempt from the тВм3 flat duty but will be subject to standard EU customs duty rates under the EU Common Customs Tariff.
Important: Restructuring B2C flows as B2B to avoid the тВм3 duty is strictly prohibited under EU anti-abuse clauses.
Mandatory Customer Indicator
Shippers must clearly indicate for each shipment whether the transaction is B2B or B2C.
Individual Item-Level Declarations
Every individual item in a B2C shipment valued at тВм150 or less must have its own separate child-shipment-level declarationтАФregardless of whether it is covered by an Import One-Stop Shop (IOSS) number.
Strict Data and Product Identifier (PID) Requirements
Starting July 1, 2026, you must provide advanced product data on your invoices for customs clearance. For B2C shipments, the following three Product Identifiers (PIDs) are required per item line:
Merchant Product ID тАУ The product code used by the selling platform or marketplace (e.g., SKU).
Manufacturer Product ID тАУ The manufacturerтАЩs physical product code found on packaging or documentation (e.g., Model, Style, or Part number).
Standardised Product ID тАУ International coding system numbers, if they exist (e.g., GTIN, EAN, UPC, or ISBN).
Note: PID requirements do not apply to B2B imports.
Clearance Locations & Importance of IOSS
The IOSS is an electronic portal that allows e-commerce sellers to centralize VAT declaration and payment for B2C distance sales of goods valued at тВм150 or less.
IOSS Registration Highly Recommended
To avoid localized clearance delays, we strongly encourage eligible B2C e-commerce shippers to register for an IOSS number.
Why IOSS?
VAT is collected at checkout on your website.
Enables fast-track customs clearance, with packages typically delivered directly to the door.
No unexpected fees for the end consumer.
Applies only to consignments valued at тВм150 or less.
Non-IOSS B2C Shipments
If a B2C shipment is not covered by an IOSS number, consolidated clearance at a single hub will no longer be permitted. Instead, the parcel must undergo customs clearance directly in the consumerтАЩs EU destination Member StateтАФnot at the first point of entry.
Recommended Best Practices
To ensure the smoothest delivery experience under these new rules, we advise the following:
Provide Recipient Email and Contact Details
We strongly recommend including your recipientтАЩs email address and phone number in your shipping documentation. This allows customs authorities and delivery networks to contact the consumer quickly for timely payment of duties and taxes, reducing the risk of delays or returns.
Leverage the Benefits of IOSS
Using an IOSS number ensures seamless VAT collection at checkout, removes the risk of destination-country clearance delays, and keeps total costs transparent for your buyers before the parcel ships.
Should you have any questions or need further assistance, please donтАЩt hesitate to reach out to your account representative or our support team.
