From 1 July 2026, the European Union (EU) will eliminate the tariff exemption for low-value imports, also known as the De minimis exemption.
As a result, all Business to Consumer (B2C) shipments with a value under €150 from non-EU countries will be subject to a flat fee of €3 per type of item, determined by its Tariff Number / HS Code.
1. Who is affected?
This measure affects non-EU businesses (established outside the EU) that send goods directly to private individuals within the European Union.
2. How is the €3 flat fee applied?
The €3 fee is not applied per package or per product unit. It applies per type of item included in the shipment, determined by its Tariff Number.
If you send several units of the same product with a single Tariff Number / HS Code, only one €3 fee will be applied. However, if you send different types of products with different Tariff Numbers, a €3 fee will be applied for each code.
Example 1. Single Tariff Number
Package containing:
- 10 cotton T-shirts.
All items share the same Tariff Number. The applicable fee will be: €3.
Example 2. Multiple Tariff Numbers
Package containing:
- 1 cotton T-shirt.
- 2 linen trousers.
- 1 wool scarf.
Each type of item has a different Tariff Number. The applicable fee will be: €9 (€3 × 3 types of items).
Example 3. Similar products with different Tariff Numbers
Package containing:
- 3 cotton T-shirts.
- 1 pair of cotton socks.
- 1 pair of wool socks.
- 1 scarf.
Although the socks are the same type of product, as they are made from different materials, they have different Tariff Numbers. The applicable fee will be: €12 (€3 × 4 types of items).
3. What information must I provide to process the shipment?
For now, it is not mandatory to include Specific Product Identifiers (PID) for the package to be accepted.
However, the EU will soon require customs documentation to include a PID for each type of item in the shipment. This information will be necessary for customs authorities to process and release the goods. If it is not provided when the measure comes into effect, the shipment could be delayed, held at customs, or returned to origin, generating additional charges that will be billed to the sender of the shipment.
The accepted product identifiers are:
- Seller product ID: your internal code to identify the item (for example, the SKU).
- Manufacturer ID: an identifier assigned by the manufacturer to the item, such as the model number.
- Standardised ID: an internationally recognised item identifier, such as EAN, GTIN, UPC or ISBN.
4. Will additional handling fees apply?
Yes. The €3 flat fee per type of item is independent of other costs associated with the shipment. This means that, in addition to this fee, customs may apply other taxes and charges that vary depending on the type of goods, their value, the destination country, among other factors.
Therefore, the €3 fee does not replace or include other possible customs taxes and charges, but is added on top of them where applicable.
5. Can I request a refund of the fee if the customer returns the product?
No. Fees applied to low-value imports under this regulation are non-refundable, even if the goods are returned to origin.
6. What happens if the recipient refuses to pay the fee?
If the recipient refuses to pay the €3 flat fee per type of item, or any other customs charge or tax demanded at the time of delivery, the transport company will pass these costs on to the sender.
In this regard, eBay Delivery will automatically collect these additional charges always using the same payment method you selected when you finalised your order.
7. Exemptions
Business to Business (B2B) shipments with a value under €150 are not subject to this €3 flat fee per type of item.