EU De Minimis Ends July 2026: Parcel Customs Data

The European Union is ending its long-standing €150 customs duty exemption for small parcels. From July 1, 2026, a parcel that used to clear duty-free will face a flat customs duty and a full set of customs data: a commercial invoice, an accurate goods description with an HS code (Harmonized System code), the value, and proof of origin. For small exporters and online sellers shipping into the EU, the "just put a label on it" era is over.

This guide covers what changes on July 1, why the EU is doing it, the exact data every parcel now needs, what the June 15 product-identifier date really is, and how to prepare. According to the European Commission, the €150 threshold is removed as of 2026. According to the Council of the EU, an interim €3 flat-rate duty applies from July 1, 2026.

What changes on July 1, 2026?

From July 1, 2026, the EU removes the €150 customs duty exemption. Small parcels valued under €150 sent directly to EU consumers face an interim flat-rate customs duty of €3, charged on each category of item in the parcel, identified by its tariff sub-heading. The duty runs from July 1, 2026 to July 1, 2028.

The measure moved quickly. The Council agreed to levy duty on small parcels on December 12, 2025, and gave the rules a final green light on February 11, 2026. The €3 charge is explicitly an interim step: according to the Council, it stays in place until the EU's new customs data hub is operational, after which normal customs tariffs replace it. Because the €3 applies per item category, a single parcel holding several distinct products can carry more than €3 in duty.

Why is the EU ending the €150 de minimis exemption?

The short answer is volume and fairness. Billions of low-value parcels now enter the EU each year, most claiming the duty-free threshold. The European Commission argues this floods customs, undercuts EU retailers who already pay duty, and invites undervaluation, where a shipment is declared just under €150 to avoid charges.

"De minimis" simply means a value below which duty was not collected. Removing it puts low-value imports on the same footing as everything else: declared, classified, and assessed. The trade-off is more paperwork on every shipment, which is why the data requirements matter as much as the duty itself.

What customs data does every parcel now need?

Every parcel needs enough data for customs to classify it and assess the duty. In practice that means a commercial invoice plus a short, structured electronic declaration. The EU already has a streamlined dataset for this: the H7 super-reduced declaration, used for business-to-consumer shipments valued at €150 or less since the July 2021 e-commerce VAT reform. According to EU guidance, H7 requires roughly 15 data fields, against 50 or more for a standard H1 declaration.

The core data points are:

Commercial invoice with the seller, buyer, and transaction value.
Goods description that is specific, not generic.
HS code (the tariff sub-heading) for each item.
Customs value and currency.
Proof or declaration of origin — where the goods were made.
IOSS (Import One-Stop Shop) number or a VAT arrangement for collecting tax.

The data must be submitted electronically through your carrier or customs broker before arrival. Missing or vague entries are the fastest route to a held parcel.

What is the June 15 "product identifier" date?

June 15 is not an EU legal deadline. It is operational guidance from carriers. According to FedEx, shippers should start including product identifiers from June 15, 2026, so parcels arriving on or after July 1 clear smoothly. The legal basis is the EU's revised customs data requirements; the specific mid-June timing is a carrier-led prep window, not a separate law.

For each item, up to three identifiers may be requested:

A merchant product identifier, typically your internal reference such as a SKU.
A manufacturer product identifier, often printed on the product packaging.
A standardized code recognized internationally, such as a GTIN, EAN, UPC, ISBN for books, or IMEI for electronic devices.

According to FedEx, missing or incomplete product data can prevent a shipment from being delivered. Treat June 15 as the date to have this data ready, and July 1 as the date the rules bite.

Will there be other fees, like a €5 charge?

Possibly, but it is not settled. Alongside the €3 duty, the EU has discussed a separate handling fee of around €2 to cover the cost of processing high volumes of parcels. As of now that fee is still under negotiation, and it is envisaged per parcel or consignment rather than per line item. No fixed combined "€5" figure and no confirmed November start date have been adopted. The reliable number to plan around is the €3 interim duty; the handling fee remains a proposal.

How should a small exporter prepare?

The change targets low-value parcels, but the discipline it demands is the same one that already protects full shipments: consistent, accurate documents. A short checklist:

Put a proper commercial invoice on every EU-bound parcel, even low-value ones.
Use specific goods descriptions and the correct HS code for each item.
Have your product identifiers (SKU, manufacturer code, GTIN or EAN) ready per item.
State the country of origin and keep evidence to back it up.
Register for IOSS if you sell B2C, or confirm with your carrier how VAT and duty will be collected.
Make sure the data is submitted electronically, not handwritten on a label.

One scope note: this reform is aimed at low-value, direct-to-consumer parcels. If you already ship full container or LCL loads on commercial terms, you file most of this data today. The end of de minimis simply means that samples, replacement parts, and small direct-to-consumer parcels now need the same care as a container — the same fields, matched across the same documents.