Former de minimis customs relief (up to EUR 150)
GeneralCouncil Regulation (EC) No 1186/2009
PL: Dawne zwolnienie de minimis (do 150 EUR) | DE: Frühere De-minimis-Zollbefreiung (bis 150 EUR)
Definition
Former de minimis customs relief covered eligible consignments valued up to EUR 150 and ended on 30 June 2026.
Temporary customs duty from 1 July 2026: the European Commission says the €3 duty applies to each eligible product item in a consignment valued up to €150 sold through distance sales, regardless of the VAT scheme. An item is determined by tariff classification, not by the number of physical pieces: 5 identical T-shirts = €3; a T-shirt and a watch = €6. An exception applies to goods covered by preferential agreements or customs union measures when VAT was not collected through IOSS and the goods are declared in H1. The Commission says this duty applies until 1 July 2028; afterwards, normal customs duties depend on the type of good.
Temporary customs duty from 1 July 2026: the European Commission says the €3 duty applies to each eligible product item in a consignment valued up to €150 sold through distance sales, regardless of the VAT scheme. An item is determined by tariff classification, not by the number of physical pieces: 5 identical T-shirts = €3; a T-shirt and a watch = €6. An exception applies to goods covered by preferential agreements or customs union measures when VAT was not collected through IOSS and the goods are declared in H1. The Commission says this duty applies until 1 July 2028; afterwards, normal customs duties depend on the type of good.