{"id":219374,"date":"2026-07-07T15:39:02","date_gmt":"2026-07-07T13:39:02","guid":{"rendered":"https:\/\/www.asd-int.com\/?p=219374"},"modified":"2026-07-07T15:50:09","modified_gmt":"2026-07-07T13:50:09","slug":"european-union-3-euro-customs-duty-how-should-online-sellers-adapt","status":"publish","type":"post","link":"https:\/\/www.asd-int.com\/en\/european-union-3-euro-customs-duty-how-should-online-sellers-adapt\/","title":{"rendered":"European Union: 3 euro customs duty, how should online sellers adapt?"},"content":{"rendered":"\n<div class=\"wp-block-essential-blocks-flex-container eb-flex-container-block root-eb-flex-container-lgttu\"><div class=\"eb-parent-wrapper eb-parent-flex-container eb-parent-eb-flex-container-lgttu \"><div class=\"eb-flex-container eb-flex-container-lgttu\"><div class=\"eb-flex-container-inner\">\n<p class=\"has-text-color has-link-color has-small-font-size wp-elements-4448608e8dc782d5995cf233da2b4f00 wp-block-paragraph\" style=\"color:#00add6\"><strong>Key points at a glance:<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list li-no-padding\">\n<li style=\"font-size:15px\">Application of a flat-rate customs duty on low-value consignments (with an intrinsic value of \u20ac150 or less) from <strong>1 July 2026 to 1 July 2028<\/strong>.<\/li>\n\n\n\n<li style=\"font-size:15px\">The duty applies per declaration line (and not per parcel). A parcel containing several product categories or different origins will be taxed multiple times.<\/li>\n\n\n\n<li style=\"font-size:15px\">Applies to all Distance Sales of Imported Goods in B2C via the iOSS or postal regimes, regardless of the type of declaration (H1, H6, H7).<\/li>\n\n\n\n<li style=\"font-size:15px\">Introduction of an <strong>anti-abuse clause<\/strong> to prohibit artificial bundling of orders and a requirement for a <strong>single consignee<\/strong> per consignment.<\/li>\n<\/ul>\n<\/div><\/div><\/div><\/div>\n\n\n\n<div style=\"height:20px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<h2 class=\"wp-block-heading\">A new 3 \u20ac customs duty from 1 July 2026<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">From <strong>1 July 2026<\/strong> until <strong>1 July 2028<\/strong>, the European Union will apply a <strong>flat-rate customs duty of 3 \u20ac<\/strong> on imported goods in consignments with an <strong>intrinsic value of \u20ac150 or less<\/strong>.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">This measure is provided for by <strong>Council Regulation (EU) 2026\/382<\/strong><sup data-fn=\"002a7498-61e4-48f9-83bd-499926186354\" class=\"fn\"><a href=\"#002a7498-61e4-48f9-83bd-499926186354\" id=\"002a7498-61e4-48f9-83bd-499926186354-link\">1<\/a><\/sup> and marks the <strong>removal of the customs duty exemption<\/strong> previously granted to low-value parcels entering the customs territory of the European Union.<\/p>\n\n\n<div class=\"wp-block-image\">\n<figure class=\"aligncenter size-large\"><img fetchpriority=\"high\" decoding=\"async\" width=\"1024\" height=\"576\" src=\"https:\/\/www.asd-int.com\/wp-content\/uploads\/2026\/07\/calendrier-reforme-douaniere-sur-les-importations-de-faible-valeur-EN-1024x576.jpg\" alt=\"\" class=\"wp-image-219443\" srcset=\"https:\/\/www.asd-int.com\/wp-content\/uploads\/2026\/07\/calendrier-reforme-douaniere-sur-les-importations-de-faible-valeur-EN-1024x576.jpg 1024w, https:\/\/www.asd-int.com\/wp-content\/uploads\/2026\/07\/calendrier-reforme-douaniere-sur-les-importations-de-faible-valeur-EN-300x169.jpg 300w, https:\/\/www.asd-int.com\/wp-content\/uploads\/2026\/07\/calendrier-reforme-douaniere-sur-les-importations-de-faible-valeur-EN-768x432.jpg 768w, https:\/\/www.asd-int.com\/wp-content\/uploads\/2026\/07\/calendrier-reforme-douaniere-sur-les-importations-de-faible-valeur-EN-1536x864.jpg 1536w, https:\/\/www.asd-int.com\/wp-content\/uploads\/2026\/07\/calendrier-reforme-douaniere-sur-les-importations-de-faible-valeur-EN-1200x675.jpg 1200w, https:\/\/www.asd-int.com\/wp-content\/uploads\/2026\/07\/calendrier-reforme-douaniere-sur-les-importations-de-faible-valeur-EN.jpg 1920w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><\/figure>\n<\/div>\n\n\n<h2 class=\"wp-block-heading\">Why is the EU removing the exemption for parcels under \u20ac150?<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">This new regulation is part of the <strong>reform of the Union Customs Code<\/strong>, the objectives of which are to:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>modernise customs procedures;<\/li>\n\n\n\n<li>strengthen the safety of European consumers;<\/li>\n\n\n\n<li>ensure fairer competition between European companies and sellers established in third countries;<\/li>\n\n\n\n<li>better control the development of international e-commerce.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">According to the European Commission, a significant share of goods imported via e-commerce platforms do not comply with European requirements on safety, conformity or consumer protection. The removal of this exemption therefore aims to <strong>strengthen controls while limiting distortions of competition<\/strong>.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Why is this measure being introduced?<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">The figures published by the European Commission illustrate the scale of the phenomenon. In <strong>2025<\/strong>, nearly <strong>5.9 billion low-value items<\/strong> were shipped directly from third countries to consumers in the European Union without being subject to customs duties.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">This situation has enabled many foreign sellers to offer particularly competitive prices, to the detriment of European retailers, who bear greater regulatory and tax obligations.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">With the introduction of this <strong>flat-rate 3 \u20ac customs duty<\/strong><sup data-fn=\"af8e4d68-7fe1-4e80-9fe5-4cddbbd15bbb\" class=\"fn\"><a href=\"#af8e4d68-7fe1-4e80-9fe5-4cddbbd15bbb\" id=\"af8e4d68-7fe1-4e80-9fe5-4cddbbd15bbb-link\">2<\/a><\/sup>, the European Union aims to restore fairer competition conditions while strengthening controls on low-value imports.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">In which cases does the flat-rate 3 \u20ac customs duty apply?<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">According to the <strong>explanatory notes published by the European Commission on 2 June 2026<\/strong><sup data-fn=\"dab74ef5-5fbf-4fff-b61d-9798345ae02b\" class=\"fn\"><a href=\"#dab74ef5-5fbf-4fff-b61d-9798345ae02b\" id=\"dab74ef5-5fbf-4fff-b61d-9798345ae02b-link\">3<\/a><\/sup>, the <strong>flat-rate 3 \u20ac customs duty<\/strong> applies to <strong>distance sales of imported goods <\/strong>when the <strong>intrinsic value of the goods is \u20ac150 or less<\/strong>.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">This tax is due in the following situations:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>when the iOSS (Import One-Stop Shop) regime is used<\/strong> to declare distance sales of imported goods;<\/li>\n\n\n\n<li><strong>when the goods are shipped in postal consignments<\/strong>, whether under special regimes or the standard import VAT regime.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">Furthermore, the application of this <strong>3 \u20ac customs duty<\/strong> is <strong>independent of the type of customs declaration<\/strong> used for the importation of the goods. It therefore applies to <strong>H1, H6 and H7 declarations<\/strong>.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">In other words, as soon as the conditions relating to the <strong>value of the goods<\/strong> and the <strong>import method<\/strong> are met, the flat-rate duty is payable, regardless of the chosen declaration regime.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">What is a distance sale of imported goods?<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">A <strong>distance sale of imported goods<\/strong> refers to the sale of goods shipped from a <strong>country or territory located outside the European Union<\/strong> to a <strong>final consumer<\/strong> established in an EU Member State.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">The concept of <em>distance sale of imported goods<\/em> is defined in Article 14(4)(2) of the <strong>VAT Directive 2006\/112\/EC<\/strong>. It concerns goods dispatched or transported by the supplier, or on its behalf, including where the supplier indirectly intervenes in the organisation of the transport.<\/p>\n\n\n\n<figure class=\"wp-block-image size-large\"><img decoding=\"async\" width=\"1024\" height=\"576\" src=\"https:\/\/www.asd-int.com\/wp-content\/uploads\/2026\/07\/comprendre-la-vente-a-distance-de-biens-importes-vadbi-EN-1024x576.jpg\" alt=\"\" class=\"wp-image-219448\" srcset=\"https:\/\/www.asd-int.com\/wp-content\/uploads\/2026\/07\/comprendre-la-vente-a-distance-de-biens-importes-vadbi-EN-1024x576.jpg 1024w, https:\/\/www.asd-int.com\/wp-content\/uploads\/2026\/07\/comprendre-la-vente-a-distance-de-biens-importes-vadbi-EN-300x169.jpg 300w, https:\/\/www.asd-int.com\/wp-content\/uploads\/2026\/07\/comprendre-la-vente-a-distance-de-biens-importes-vadbi-EN-768x432.jpg 768w, https:\/\/www.asd-int.com\/wp-content\/uploads\/2026\/07\/comprendre-la-vente-a-distance-de-biens-importes-vadbi-EN-1536x864.jpg 1536w, https:\/\/www.asd-int.com\/wp-content\/uploads\/2026\/07\/comprendre-la-vente-a-distance-de-biens-importes-vadbi-EN-1200x675.jpg 1200w, https:\/\/www.asd-int.com\/wp-content\/uploads\/2026\/07\/comprendre-la-vente-a-distance-de-biens-importes-vadbi-EN.jpg 1920w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><\/figure>\n\n\n\n<h3 class=\"wp-block-heading\">What are the conditions for a sale to be classified as a <strong>distance sale of imported goods<\/strong>?<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">For an operation to be considered a <strong>distance sale of imported goods<\/strong>, it must meet the following <strong>four conditions<\/strong>:<\/p>\n\n\n\n<figure class=\"wp-block-table is-style-stripes\"><table class=\"has-fixed-layout\"><thead><tr><td><strong>Condition<\/strong><\/td><td><strong>Details<\/strong><\/td><\/tr><\/thead><tbody><tr><td><strong>Seller status<\/strong><\/td><td>The seller must be a <strong>VAT taxable person<\/strong>.<\/td><\/tr><tr><td><strong>Buyer status<\/strong><\/td><td>The buyer must be a <strong>non-taxable person<\/strong> (final consumer \/ B2C) established in the European Union.<\/td><\/tr><tr><td><strong>Location of the goods<\/strong><\/td><td>The goods must be located <strong>outside the European Union<\/strong> at the time of sale.<\/td><\/tr><tr><td><strong>Shipment<\/strong><\/td><td>The goods must be <strong>dispatched or transported by the seller<\/strong> (or on its behalf).<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">However, if the consumer collects the goods themselves or organises their transport without any intervention by the seller, the sale is not considered a <strong>distance sale of imported goods<\/strong>.<\/p>\n\n\n\n<div class=\"wp-block-essential-blocks-notice  root-eb-notice-8cmer\"><div class=\"eb-parent-wrapper eb-parent-eb-notice-8cmer \"><div class=\"eb-notice-wrapper eb-notice-8cmer\" data-id=\"eb-notice-8cmer\" data-show-again=\"false\"><div class=\"eb-notice-title-wrapper\"><div class=\"eb-notice-title\">\u26a0\ufe0f <strong>Important<\/strong><\/div><\/div><span class=\"eb-notice-dismiss\" style=\"cursor:pointer\"><\/span><div><div class=\"eb-notice-text\">If the sale to the final consumer takes place after release for consumption in the EU, <strong>the goods are not considered distance sale of imported goods <\/strong>and are therefore not subject to the flat-rate 3 euro customs duty.<\/div><\/div><\/div><\/div><\/div>\n\n\n\n<h2 class=\"wp-block-heading\">What is the anti-abuse clause?<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">The <strong>anti-abuse clause<\/strong> enables customs authorities to combat practices aimed at circumventing the application of the <strong>flat-rate 3 \u20ac customs duty<\/strong> on low-value imports.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">How does it work?<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">When a good passes through several sales before arriving in the European Union, the authorities analyse the entire chain:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>The objective:<\/strong> Identify which transaction constitutes a <strong>Distance Sale of Imported Goods<\/strong>.<\/li>\n\n\n\n<li><strong>The rule:<\/strong> Only the transaction qualified as a distance sale of imported good is taken into account to determine whether the flat-rate customs duty must be applied.<\/li>\n<\/ul>\n\n\n\n<div class=\"wp-block-essential-blocks-notice  root-eb-notice-4ytxp\"><div class=\"eb-parent-wrapper eb-parent-eb-notice-4ytxp \"><div class=\"eb-notice-wrapper eb-notice-4ytxp\" data-id=\"eb-notice-4ytxp\" data-show-again=\"false\"><div class=\"eb-notice-title-wrapper\"><div class=\"eb-notice-title\">\ud83d\udca1 <strong>In summary<\/strong><\/div><\/div><span class=\"eb-notice-dismiss\" style=\"cursor:pointer\"><\/span><div><div class=\"eb-notice-text\">This clause <strong>prevents the &#8220;splitting&#8221; or disguising of the nature of a sale<\/strong> in order to evade customs duties.<\/div><\/div><\/div><\/div><\/div>\n\n\n\n<h2 class=\"wp-block-heading\">How is the intrinsic value of the goods per consignment determined?<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">The <strong>intrinsic value of a consignment<\/strong> corresponds to the value of the goods themselves, in particular to determine whether a parcel is subject to the <strong>flat-rate 3 \u20ac customs duty<\/strong> on low-value imports.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">How to calculate the intrinsic value of the goods?<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">The \u201cintrinsic value\u201d for the determination of the value of the consignment is defined in Article 1, paragraph 48, of Delegated Regulation (EU) 2015\/2446.<sup data-fn=\"66926508-ad3d-451d-9d6a-c34e24f1b2af\" class=\"fn\"><a href=\"#66926508-ad3d-451d-9d6a-c34e24f1b2af\" id=\"66926508-ad3d-451d-9d6a-c34e24f1b2af-link\">4<\/a><\/sup> :<\/p>\n\n\n\n<figure class=\"wp-block-table is-style-stripes\"><table class=\"has-fixed-layout\"><thead><tr><td><strong>Type of goods<\/strong><\/td><td><strong>Method of calculating the intrinsic value<\/strong><\/td><\/tr><\/thead><tbody><tr><td><strong>Commercial<\/strong><\/td><td>The intrinsic value corresponds to the <strong>price of the goods sold for export to the European Union<\/strong>.<br><br>Transport and insurance costs are excluded, unless they are included in the overall price without being separately identified on the invoice.<br><br>Other taxes and charges that can be verified by the customs authorities on the basis of relevant documents are also included.<\/td><\/tr><tr><td><strong>Non-commercial<\/strong><\/td><td>The intrinsic value corresponds to the <strong>price that would have been paid if the goods had been sold for export to the European Union<\/strong>.<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<h2 class=\"wp-block-heading\">How does the flat-rate customs duty apply?<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Customs duties of \u20ac3 are <strong>calculated per item and not per parce<\/strong>l.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">This means it applies once per article line sharing the same customs nomenclature (and, where applicable for H1 declarations, the same origin), regardless of the number of articles entered on that line.<\/p>\n\n\n\n<figure class=\"wp-block-image size-large\"><img decoding=\"async\" width=\"1024\" height=\"576\" src=\"https:\/\/www.asd-int.com\/wp-content\/uploads\/2026\/07\/droit-de-douane-importations-3-euros-EN-1024x576.jpg\" alt=\"\" class=\"wp-image-219430\" srcset=\"https:\/\/www.asd-int.com\/wp-content\/uploads\/2026\/07\/droit-de-douane-importations-3-euros-EN-1024x576.jpg 1024w, https:\/\/www.asd-int.com\/wp-content\/uploads\/2026\/07\/droit-de-douane-importations-3-euros-EN-300x169.jpg 300w, https:\/\/www.asd-int.com\/wp-content\/uploads\/2026\/07\/droit-de-douane-importations-3-euros-EN-768x432.jpg 768w, https:\/\/www.asd-int.com\/wp-content\/uploads\/2026\/07\/droit-de-douane-importations-3-euros-EN-1536x864.jpg 1536w, https:\/\/www.asd-int.com\/wp-content\/uploads\/2026\/07\/droit-de-douane-importations-3-euros-EN-1200x675.jpg 1200w, https:\/\/www.asd-int.com\/wp-content\/uploads\/2026\/07\/droit-de-douane-importations-3-euros-EN.jpg 1920w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">The examples presented in the tables below illustrate how to apply the flat-rate 3 euro customs duty depending on the customs declaration used:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>H1&nbsp;:<ul><li>Le code TARIC \u00e0 10 chiffres doit \u00eatre d\u00e9clar\u00e9&nbsp;;<\/li><\/ul><ul><li>\u00ab pays d\u2019origine \u00bb doit \u00eatre d\u00e9clar\u00e9&nbsp;;<\/li><\/ul>\n<ul class=\"wp-block-list\">\n<li>The quantity of articles.<\/li>\n<\/ul>\n<\/li>\n\n\n\n<li>H6 et H7&nbsp;:<ul><li>Le HS CODE \u00e0 6 chiffres doit \u00eatre d\u00e9clar\u00e9 (pour H6, code NC \u00e0 8 chiffres)&nbsp;;<\/li><\/ul><ul><li>&nbsp;\u00ab pays d\u2019origine \u00bb n\u2019a pas \u00e0 \u00eatre d\u00e9clar\u00e9&nbsp;;<\/li><\/ul>\n<ul class=\"wp-block-list\">\n<li>The quantity of articles is not available in H7, and is only available in H6 if that quantity appears in the supporting documents.<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n\n\n\n<div style=\"overflow-x: auto; width: 100%; border: 1px solid #ccc;\">\n  <table border=\"1\" cellpadding=\"8\" cellspacing=\"0\" style=\"border-collapse: collapse; width: 100%; min-width: 900px; font-family: Arial, sans-serif;\">\n    <thead>\n      <tr style=\"background-color: #f2f2f2;\">\n        <th>Customs declaration used<\/th>\n        <th>Customs nomenclature<\/th>\n        <th>HS Code identification<\/th>\n        <th>Product identification (invoice)<\/th>\n        <th>Origin<\/th>\n        <th>Total customs duty<\/th>\n      <\/tr>\n    <\/thead>\n    <tbody>\n      <tr style=\"background-color: #d1e7dd;\">\n        <td>H7<\/td>\n        <td>6104 19<\/td>\n        <td>Suits, ensembles, jackets, blazers, dresses, skirts, divided skirts, trousers, bib and brace overalls, breeches and shorts (other than swimwear), for women or girls, knitted or crocheted \u2013 Suits \u2013 Of other textile materials<\/td>\n        <td>\n          2x women&#8217;s suits in artificial fibres<br>\n          2x women&#8217;s suits (wool)<br>\n          1x women&#8217;s suit (other)\n        <\/td>\n        <td>CN (not specified in H7)<\/td>\n        <td>3 euros<\/td>\n      <\/tr>\n      <tr style=\"background-color: #d1e7dd;\">\n        <td>H7<\/td>\n        <td>6104 19<\/td>\n        <td>Suits, ensembles, jackets, blazers, dresses, skirts, divided skirts, trousers, bib and brace overalls, breeches and shorts (other than swimwear), for women or girls, knitted or crocheted \u2013 Suits \u2013 Of other textile materials<\/td>\n        <td>\n          1x women&#8217;s suit in artificial fibres<br>\n          2x women&#8217;s suits (wool)<br>\n          1x women&#8217;s suit (other)\n        <\/td>\n        <td>TH (not specified in H7)<\/td>\n        <td>3 euros<\/td>\n      <\/tr>\n\n      <tr style=\"background-color: #fff3cd;\">\n        <td>H6<\/td>\n        <td>610419 90<\/td>\n        <td>Suits, ensembles, jackets, blazers, dresses, skirts, divided skirts, trousers, bib and brace overalls, breeches and shorts (other than swimwear), for women or girls, knitted or crocheted \u2013 Suits \u2013 Of other textile materials<\/td>\n        <td>\n          1x women&#8217;s suit in artificial fibres<br>\n          1x women&#8217;s suit (wool)<br>\n          1x women&#8217;s suit (other)\n        <\/td>\n        <td>CN (not specified in H6)<\/td>\n        <td>3 euros<\/td>\n      <\/tr>\n\n      <tr style=\"background-color: #f8d7da;\">\n        <td>H1<\/td>\n        <td>6104 19 90 10<\/td>\n        <td>Suits, ensembles, jackets, blazers, dresses, skirts, divided skirts, trousers, bib and brace overalls, breeches and shorts (other than swimwear), for women or girls, knitted or crocheted \u2013 Suits \u2013 Of artificial fibres<\/td>\n        <td>1x women&#8217;s suit in artificial fibres<\/td>\n        <td>CN<\/td>\n        <td rowspan=\"4\">12 euros<\/td>\n      <\/tr>\n      <tr style=\"background-color: #f8d7da;\">\n        <td>H1<\/td>\n        <td>6104 19 90 10<\/td>\n        <td>Identical to the previous entry<\/td>\n        <td>1x women&#8217;s suit in artificial fibres<\/td>\n        <td>TH<\/td>\n      <\/tr>\n      <tr style=\"background-color: #f8d7da;\">\n        <td>H1<\/td>\n        <td>6104 19 90 20<\/td>\n        <td>Women&#8217;s or girls&#8217; suits \u2013 Of wool or fine animal hair<\/td>\n        <td>2x women&#8217;s suits in artificial fibres<\/td>\n        <td>CN<\/td>\n      <\/tr>\n      <tr style=\"background-color: #f8d7da;\">\n        <td>H1<\/td>\n        <td>6104 19 90 90<\/td>\n        <td>Women&#8217;s or girls&#8217; suits \u2013 Of other textile materials<\/td>\n        <td>1x women&#8217;s suit (other)<\/td>\n        <td>CN<\/td>\n      <\/tr>\n    <\/tbody>\n  <\/table>\n<\/div>\n\n\n\n<div class=\"wp-block-essential-blocks-notice  root-eb-notice-1zlhi\"><div class=\"eb-parent-wrapper eb-parent-eb-notice-1zlhi \"><div class=\"eb-notice-wrapper eb-notice-1zlhi\" data-id=\"eb-notice-1zlhi\" data-show-again=\"false\"><div class=\"eb-notice-title-wrapper\"><div class=\"eb-notice-title\">\u26a0\ufe0f\u00a0 Attention<\/div><\/div><span class=\"eb-notice-dismiss\" style=\"cursor:pointer\"><\/span><div><div class=\"eb-notice-text\">An H1 declaration is strictly limited to a single consignee. In the case of multiple shipments intended for different end consumers, <strong>you must submit a separate declaration for each shipment<\/strong> and not a grouped declaration.<\/div><\/div><\/div><\/div><\/div>\n\n\n\n<h2 class=\"wp-block-heading\">Is the flat-rate 3 \u20ac customs duty included in the taxable base for import VAT?<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">The treatment of the <strong>flat-rate 3 \u20ac customs duty<\/strong> in the taxable base for <strong>import VAT<\/strong> depends on the regime used by the seller, in particular whether or not the <strong>iOSS (Import One-Stop Shop) single window<\/strong> is used.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Case where the iOSS regime is not used<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">When the seller <strong>does not use the iOSS regime<\/strong>, the flat-rate 3 \u20ac customs duty <strong>is included in the taxable base for import VAT<\/strong>.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">In this case, VAT is calculated upon importation of the goods into the European Union on a base that includes all taxable elements, including this flat-rate duty.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Case where the iOSS regime is used<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">When the seller <strong>uses the iOSS regime<\/strong>, the situation is different:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>the <strong>VAT is declared and paid via the iOSS declaration<\/strong> at the time of sale;<\/li>\n\n\n\n<li>the <strong>import VAT is not due upon entry of the goods into the European Union<\/strong>;<\/li>\n\n\n\n<li>the <strong>flat-rate 3 \u20ac customs duty is not included in the taxable base for import VAT<\/strong>.<\/li>\n<\/ul>\n\n\n\n<div class=\"wp-block-essential-blocks-notice  root-eb-notice-omlli\"><div class=\"eb-parent-wrapper eb-parent-eb-notice-omlli \"><div class=\"eb-notice-wrapper eb-notice-omlli\" data-id=\"eb-notice-omlli\" data-show-again=\"false\"><div class=\"eb-notice-title-wrapper\"><div class=\"eb-notice-title\">\ud83d\udca1 <strong>Note<\/strong><\/div><\/div><span class=\"eb-notice-dismiss\" style=\"cursor:pointer\"><\/span><div><div class=\"eb-notice-text\">The flat-rate customs duty of \u20ac3 <strong>is not refunded in the event of the return of the goods<\/strong>, even if the transaction is cancelled after importation.<\/div><\/div><\/div><\/div><\/div>\n\n\n\n<h2 class=\"wp-block-heading\">Who is liable for the flat-rate 3 \u20ac customs duty?<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">The <strong>person liable for the flat-rate 3 \u20ac customs duty<\/strong> is, in all cases, the <strong>customs declarant<\/strong>. However, its identity varies according to the customs regime used for the importation of the goods into the European Union.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">How is the liable person determined?<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Liability follows a <strong>precise hierarchy<\/strong> according to the declaration method:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>When the <strong>IOSS scheme<\/strong> is used, the declarant is the IOSS VAT identification number holder or their indirect customs representative. In this case, <strong>the seller or the electronic interface (platform) using the IOSS is considered primarily liable for the VAT<\/strong>.<\/li>\n\n\n\n<li>When the IOSS scheme is not used but the goods are declared via the <strong>simplified procedure applicable to postal consignments<\/strong>, the declarant is the postal operator or their indirect customs representative.<\/li>\n\n\n\n<li>When neither the IOSS scheme nor the simplified postal procedure is used, the declarant is the <strong>indirect customs representative<\/strong>.<\/li>\n\n\n\n<li>In the absence of these schemes and an indirect customs representative, the declarant may be any person capable of <strong>providing the information required for the customs declaration<\/strong> and presenting the goods to the customs authorities.<\/li>\n<\/ul>\n\n\n\n<figure class=\"wp-block-table is-style-stripes\"><table class=\"has-fixed-layout\"><thead><tr><th><strong>Scheme used<\/strong><\/th><th><strong>Liable party (Declarant)<\/strong><\/th><\/tr><\/thead><tbody><tr><td><strong>IOSS scheme<\/strong><\/td><td>IOSS VAT identification number holder or their indirect customs representative (seller or platform).<\/td><\/tr><tr><td><strong>Simplified postal procedure<\/strong><\/td><td>Postal operator or their indirect customs representative.<\/td><\/tr><tr><td><strong>Other situation<\/strong><\/td><td>Indirect customs representative.<\/td><\/tr><tr><td><strong>Default case<\/strong><\/td><td>Any person capable of providing the necessary information and presenting the goods.<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<h3 class=\"wp-block-heading\">Is the final consumer liable?<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">In practice, the <strong>non-taxable final consumer is almost never liable for the flat-rate 3 \u20ac customs duty<\/strong>.<\/p>\n\n\n\n<div class=\"wp-block-essential-blocks-notice  root-eb-notice-47kb1\"><div class=\"eb-parent-wrapper eb-parent-eb-notice-47kb1 \"><div class=\"eb-notice-wrapper eb-notice-47kb1\" data-id=\"eb-notice-47kb1\" data-show-again=\"false\"><div class=\"eb-notice-title-wrapper\"><div class=\"eb-notice-title\">\u26a0\ufe0f <strong>Exception<\/strong><\/div><\/div><span class=\"eb-notice-dismiss\" style=\"cursor:pointer\"><\/span><div><div class=\"eb-notice-text\">They may be liable in very limited cases, only when the Member State concerned <strong>allows for a direct and simplified online declaration for private individuals<\/strong>.<\/div><\/div><\/div><\/div><\/div>\n\n\n\n<h2 class=\"wp-block-heading\">What are the consequences for e-commerce sellers?<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">The new flat-rate customs duty has a direct impact on B2C e-commerce operators trading with the European Union. These new rules lead to increased costs for low-value goods, necessitating a review of pricing strategies, shipping arrangements, and operational models.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Key points of attention:<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Classification and origin:<\/strong> Product catalogues must be fully and accurately completed (HS codes and origin), as duties are calculated per declaration line.<\/li>\n\n\n\n<li><strong>Choice of import scheme:<\/strong> The choice between schemes (e.g., H1 or H7) is decisive for the level of duties payable and the reporting obligations.<\/li>\n<\/ul>\n\n\n\n<div class=\"wp-block-essential-blocks-notice  root-eb-notice-dk6j6\"><div class=\"eb-parent-wrapper eb-parent-eb-notice-dk6j6 \"><div class=\"eb-notice-wrapper eb-notice-dk6j6\" data-id=\"eb-notice-dk6j6\" data-show-again=\"false\"><div class=\"eb-notice-title-wrapper\"><div class=\"eb-notice-title\">\ud83d\udca1 <strong>Advice<\/strong><\/div><\/div><span class=\"eb-notice-dismiss\" style=\"cursor:pointer\"><\/span><div><div class=\"eb-notice-text\">A case-by-case analysis is required to minimise costs. <strong>ASD Group can assist you in optimising your import flows<\/strong> while ensuring compliance with regulations.<\/div><\/div><\/div><\/div><\/div>\n\n\n\n<div class=\"wp-block-essential-blocks-call-to-action  root-eb-call-to-action-b3geu\"><div class=\"eb-parent-wrapper eb-parent-eb-call-to-action-b3geu \"><div class=\"eb-cia-wrapper eb-call-to-action-b3geu\" data-icon=\"dashicons-shield\"><div class=\"eb-cia-text-wrapper\"><span class=\"dashicon dashicons dashicons-shield eb-cia-icon\"><\/span><h3 class=\"eb-cia-title\">Do not let these new customs rules impact your margins<\/h3><p class=\"eb-cia-description\">ASD Group can support you in optimising your flows.<\/p><\/div><div class=\"eb-cia-button-wrapper\"><a href=\"https:\/\/www.asd-int.com\/en\/contact-old-2\/\" target=\"_self\" rel=\"noopener\"><div class=\"eb-cia-button is-large\"><strong>Contact our specialists ><\/strong><\/div><\/a><\/div><\/div><\/div><\/div>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<div class=\"wp-block-media-text is-vertically-aligned-top copywriter-card\" style=\"grid-template-columns:15% auto\"><figure class=\"wp-block-media-text__media\"><img loading=\"lazy\" decoding=\"async\" width=\"517\" height=\"521\" src=\"https:\/\/www.asd-int.com\/wp-content\/uploads\/2025\/12\/Noemie_Almot-CM-Medaillon-ASD-Group.png\" alt=\"\" class=\"wp-image-205439 size-full\" srcset=\"https:\/\/www.asd-int.com\/wp-content\/uploads\/2025\/12\/Noemie_Almot-CM-Medaillon-ASD-Group.png 517w, https:\/\/www.asd-int.com\/wp-content\/uploads\/2025\/12\/Noemie_Almot-CM-Medaillon-ASD-Group-298x300.png 298w, https:\/\/www.asd-int.com\/wp-content\/uploads\/2025\/12\/Noemie_Almot-CM-Medaillon-ASD-Group-150x150.png 150w\" sizes=\"(max-width: 517px) 100vw, 517px\" \/><\/figure><div class=\"wp-block-media-text__content\">\n<p class=\"wp-block-paragraph\"><strong>No\u00e9mie Almot<\/strong><br><em>Community Manager &amp; Copywriter<\/em><\/p>\n\n\n\n<p class=\"has-small-font-size wp-block-paragraph\">No\u00e9mie is a specialised content writer at ASD Group. She creates and manages blog articles as well as news updates on our websites, with a focus on VAT, international taxes, customs operations, social regulations, and international trade. With her clear and educational writing style, she makes complex and technical topics easily understandable and relevant for businesses.<\/p>\n\n\n\n<ul class=\"wp-block-social-links is-layout-flex wp-block-social-links-is-layout-flex\"><li class=\"wp-social-link wp-social-link-linkedin wp-block-social-link\"><a rel=\"target=&quot;_blank&quot; noopener nofollow\" target=\"_blank\" href=\"https:\/\/www.linkedin.com\/in\/no%C3%A9mie-almot\/\" class=\"wp-block-social-link-anchor\"><svg width=\"24\" height=\"24\" viewBox=\"0 0 24 24\" version=\"1.1\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" aria-hidden=\"true\" focusable=\"false\"><path d=\"M19.7,3H4.3C3.582,3,3,3.582,3,4.3v15.4C3,20.418,3.582,21,4.3,21h15.4c0.718,0,1.3-0.582,1.3-1.3V4.3 C21,3.582,20.418,3,19.7,3z M8.339,18.338H5.667v-8.59h2.672V18.338z M7.004,8.574c-0.857,0-1.549-0.694-1.549-1.548 c0-0.855,0.691-1.548,1.549-1.548c0.854,0,1.547,0.694,1.547,1.548C8.551,7.881,7.858,8.574,7.004,8.574z M18.339,18.338h-2.669 v-4.177c0-0.996-0.017-2.278-1.387-2.278c-1.389,0-1.601,1.086-1.601,2.206v4.249h-2.667v-8.59h2.559v1.174h0.037 c0.356-0.675,1.227-1.387,2.526-1.387c2.703,0,3.203,1.779,3.203,4.092V18.338z\"><\/path><\/svg><span class=\"wp-block-social-link-label screen-reader-text\">LinkedIn<\/span><\/a><\/li><\/ul>\n<\/div><\/div>\n\n\n<ol class=\"wp-block-footnotes\"><li id=\"002a7498-61e4-48f9-83bd-499926186354\"><a href=\"https:\/\/eur-lex.europa.eu\/legal-content\/EN\/TXT\/PDF\/?uri=OJ:L_202600382\">Regulation (EU) 2026\/382<\/a> <a href=\"#002a7498-61e4-48f9-83bd-499926186354-link\" aria-label=\"Jump to footnote reference 1\">\u21a9\ufe0e<\/a><\/li><li id=\"af8e4d68-7fe1-4e80-9fe5-4cddbbd15bbb\"><a href=\"https:\/\/www.douane.gouv.fr\/fiche\/droit-de-douane-forfaitaire-de-3-euros-sur-les-ventes-distance-de-biens-importes\">douane.gouv.fr<\/a> <em>(in French)<\/em> <a href=\"#af8e4d68-7fe1-4e80-9fe5-4cddbbd15bbb-link\" aria-label=\"Jump to footnote reference 2\">\u21a9\ufe0e<\/a><\/li><li id=\"dab74ef5-5fbf-4fff-b61d-9798345ae02b\"><a href=\"https:\/\/taxation-customs.ec.europa.eu\/news\/guidance-and-legal-text-temporary-flat-fee-low-value-imports-which-will-apply-until-1-july-2028-2026-06-08_en\">Taxation and Customs Union<\/a> <a href=\"#dab74ef5-5fbf-4fff-b61d-9798345ae02b-link\" aria-label=\"Jump to footnote reference 3\">\u21a9\ufe0e<\/a><\/li><li id=\"66926508-ad3d-451d-9d6a-c34e24f1b2af\"><a href=\"https:\/\/eur-lex.europa.eu\/legal-content\/EN\/TXT\/PDF\/?uri=CELEX:02015R2446-20250225\">Delegated Regulation (EU) 2015\/2446<\/a> <a href=\"#66926508-ad3d-451d-9d6a-c34e24f1b2af-link\" aria-label=\"Jump to footnote reference 4\">\u21a9\ufe0e<\/a><\/li><\/ol>\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n","protected":false},"excerpt":{"rendered":"<p>A new 3 \u20ac customs duty from 1 July 2026 From 1 July 2026 until 1 July 2028, the European Union will apply a flat-rate&#8230;<\/p>\n","protected":false},"author":36,"featured_media":219373,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_angie_page":false,"_eb_attr":"","_lmt_disableupdate":"","_lmt_disable":"","page_builder":"","footnotes":"[{\"content\":\"<a href=\\\"https:\\\/\\\/eur-lex.europa.eu\\\/legal-content\\\/EN\\\/TXT\\\/PDF\\\/?uri=OJ:L_202600382\\\">Regulation (EU) 2026\\\/382<\\\/a>\",\"id\":\"002a7498-61e4-48f9-83bd-499926186354\"},{\"content\":\"<a href=\\\"https:\\\/\\\/www.douane.gouv.fr\\\/fiche\\\/droit-de-douane-forfaitaire-de-3-euros-sur-les-ventes-distance-de-biens-importes\\\">douane.gouv.fr<\\\/a> <em>(in French)<\\\/em>\",\"id\":\"af8e4d68-7fe1-4e80-9fe5-4cddbbd15bbb\"},{\"content\":\"<a href=\\\"https:\\\/\\\/taxation-customs.ec.europa.eu\\\/news\\\/guidance-and-legal-text-temporary-flat-fee-low-value-imports-which-will-apply-until-1-july-2028-2026-06-08_en\\\">Taxation and Customs Union<\\\/a>\",\"id\":\"dab74ef5-5fbf-4fff-b61d-9798345ae02b\"},{\"content\":\"<a href=\\\"https:\\\/\\\/eur-lex.europa.eu\\\/legal-content\\\/EN\\\/TXT\\\/PDF\\\/?uri=CELEX:02015R2446-20250225\\\">Delegated Regulation (EU) 2015\\\/2446<\\\/a>\",\"id\":\"66926508-ad3d-451d-9d6a-c34e24f1b2af\"}]"},"categories":[5023,4382,4314,3475,3476,5027],"tags":[4664,4660,1978,1987,4412,4853,4413,4852],"pays":[3358],"class_list":["post-219374","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-commerce-international","category-customs-en","category-douane","category-e-commerce","category-e-commerce-en","category-international-trade","tag-customs-duties","tag-droits-de-douane","tag-e-commerce","tag-e-commerce-en","tag-obligations-fiscales","tag-small-parcel-tax","tag-tax-obligations","tag-taxe-sur-les-petits-colis","pays-european-union"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.9 - 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