End of customs duty exemptions by thresholds: what importers and e-commerce will pay in 2026

Key data

Low-value shipments arriving in the EU from third countries without paying tariffs are numbered. The Regulation (EU) 2026/382 of the Council of 11 February 2026 eliminates customs duty exemptions based on value thresholds contained in Regulation (EC) No 1186/2009, the European framework regulating customs exemptions. The corrigendum published on 18 August 2026 does not alter the substance of this measure, but ensures its correct technical application.

The impact is direct for any company importing low-value goods from outside the EU or operating as an intermediate logistics provider or cross-border sales platform.

What does this regulation establish?

Regulation (EC) No 1186/2009 established a system of customs duty exemptions whereby shipments below certain value thresholds were exempt from paying tariffs when entering the EU. This mechanism was widely used—and in many cases abused—by e-commerce platforms based in third countries, especially in Asia, to send products directly to European consumers without tariff costs.

Regulation (EU) 2026/382 eliminates this value threshold-based exemption. The corrigendum published in August 2026 does not modify the regulatory substance, but is necessary to ensure that the regulation text is applied consistently and without technical ambiguities.

Economic and operational impact

The impact of this measure is structural for cross-border e-commerce. Until now, millions of low-value shipments—clothing, electronics, accessories, toys—reached European consumers from Asian platforms without paying tariffs, creating unfair competition against sellers established in the EU.

With the elimination of the exemption, the operational and economic consequences are as follows:

• Tariff cost per shipment: All low-value packages from third countries will be subject to the corresponding tariff according to the product's tariff classification.
• Increase in logistics costs: Each shipment will require a formal customs clearance process, increasing management time and costs for importers and logistics operators.
• Pressure on cross-border e-commerce margins: Business models based on direct shipments from China or other third countries to the European end consumer (direct-to-consumer or international dropshipping model) will see reduced margins or will have to pass the cost to the customer.
• Opportunity for European sellers: Competitive levelling benefits companies established in the EU, which already assumed these costs and competed at a disadvantage.

Who does it affect?

• Importers in the EU receiving low-value goods from third countries (China, Turkey, USA, etc.).
• E-commerce platforms acting as intermediaries in cross-border sales to European consumers.
• Logistics operators and freight forwarders managing customs clearance of low-value shipments on behalf of third parties.
• International marketplaces with sellers located outside the EU shipping directly to the European end customer.
• Dropshipping companies with suppliers in third countries shipping directly from origin.
• European sellers (positive impact): regain competitiveness against foreign competitors operating without tariff costs.

Practical example

A Spanish dropshipping company selling mobile phone accessories through its online store works with a supplier in China that ships each order directly to the end customer in Spain. Until now, if the package value was below the exemption threshold, the shipment arrived without paying tariffs and without requiring formal customs clearance.

With the entry into force of Regulation (EU) 2026/382, that same shipment—regardless of its value—will be subject to tariffs according to the product's tariff classification and will require a customs clearance process. This implies:

• Higher cost per unit shipped (tariff applicable according to the product's NC code).
• Need for a customs representative or adaptation of the logistics system to manage customs declarations for each shipment.
• Possible review of the business model if the margin does not absorb the new tariff and logistics costs.

The same scenario applies to platforms operating from Asia with massive low-value shipments to European consumers: each package, without exception, must go through customs clearance and pay the corresponding tariff.

What should companies do now?

1. Review the current import model: Identify which shipments benefited from the value threshold exemption and calculate the tariff impact they will have from now on.
2. Classify products tariff-wise: Ensure that each imported product has the correct NC code assigned to determine the applicable tariff.
3. Adapt customs clearance processes: All shipments, regardless of value, will require formal customs declaration. Review whether you have the internal or external resources (freight forwarder, customs agent) to manage it.
4. Update contracts with suppliers and logistics platforms: Review who assumes the tariff and clearance costs in the supply chain (Incoterms, delivery terms).
5. Review pricing policy: Evaluate whether the new tariff cost should be passed on to the end customer or absorbed in the margin, and adjust the commercial strategy accordingly.
6. Consult with a foreign trade specialist: Especially if the volume of low-value shipments is high, it is recommended to analyze the impact with a customs advisor before the regulation is fully applicable.

Official source

Consult full regulation in official source

Disclaimer: This article is for informational purposes only and does not constitute legal advice. For specific decisions, consult a qualified professional. Source: https://eur-lex.europa.eu/./legal-content/AUTO/?uri=OJ:L_202690704