New EU customs rules from 2026
Upcoming changes to EU shipping fees
New EU customs rules for low-value import shipments
From 1 July 2026, customs clearance of low-value shipments from third countries in the European Union will change. This is relevant for buyers who receive goods from non-EU countries and businesses that send goods to customers in the EU.
This page is designed to provide our customers with a clear understanding of when customs duties, VAT, carrier administration fees may apply, and what information customs may require.
What changes from July 1, 2026?
1. No more customs duty relief of up to €150 left Low-value commercial shipments from non-EU countries will no longer be automatically exempt from import duty simply because their value does not exceed €150.
2. B2C shipments are subject to a €3 duty Most low-value business-to-consumer shipments are subject to a temporary duty of €3 per customs declaration/HS code line.
3. VAT rules remain unchanged Import VAT continues to be applied according to the applicable country rules. In Lithuania, the standard VAT rate is 21%.
4. More accurate product data will be needed Product description, HS code, country of origin, value, quantity and product identifiers become even more important for smooth clearance.
What does €3 duty mean?
The €3 fee is not simply “per shipment.” It can be calculated by line item on the customs declaration, usually by individual HS/tariff classification of goods.
| An example | Possible application |
|---|---|
| 1 item in one shipment | There may be 1 declaration line = €3 duty. |
| 3 identical goods with the same HS code in one shipment | There may be 1 declaration line = €3 duty. |
| 3 different goods with different HS codes in one shipment | There can be 3 declaration lines = €9 duty. |
The final application is determined by customs or a customs broker based on the specific good, its classification, value, origin and the documents provided.
B2C and B2B imports: what's the difference?
| Tipas | Who applies? | What is important? |
|---|---|---|
| B2C | The business ships the product to the end user. | Low value shipments may be subject to a €3 duty based on the declaration/HS line. |
| B2B | A business sends a product to another business. | Standard customs duties may apply, and simplified declaration up to €150 may no longer apply. |
| iOS | When import VAT is collected at the time of purchase. | VAT can be paid in advance, but this does not automatically eliminate all customs formalities or potential duty. |
What data may customs require?
- The exact product name, not a general description, e.g. not "gift" or "cosmetics", but a specific type of product.
- HS/TARIC commodity code.
- Value and currency of the item.
- Quantity and unit of measurement.
- Country of origin of the product.
- Seller and recipient details.
- Invoice or order document.
- Product identifiers: Seller Product ID, Manufacturer Product ID, GTIN/EAN/UPC, if available.
- Recipient's email and phone number so the carrier can contact you for fees or additional details.
Product identifiers from November 1, 2026.
According to information published by carriers, for B2C shipments to the EU, product identifiers will become a mandatory data element at the declaration line level from November 1, 2026.
- Seller's product identifier – SKU, product code, or other code used by the seller.
- Non-standardized manufacturer product identifier – manufacturer's product code, model or internal manufacturer number.
- Standardized manufacturer product identifier – GTIN, EAN, UPC or other standard code, if the product has one.
Important: If customs or the carrier lacks data, the shipment may be delayed, detained, returned, or the recipient may be issued an additional payment request for customs duties, VAT, and carrier administration services.
What do we recommend to buyers?
- Before purchasing, assess whether the product is shipped from the EU or from a third country.
- Check whether the final price includes VAT and import taxes.
- Please provide your email and phone number correctly.
- Keep the order confirmation and payment document.
- If the carrier requests data, provide it as soon as possible.
- Understand that customs duties are ultimately calculated by customs or their authorized intermediary.
FAQ - Frequently Asked Questions
Will all shipments up to €150 be subject to tax from July 1, 2026?
Commercial import shipments from third countries will no longer automatically benefit from a duty relief of up to €150. Duty, VAT and carrier administration fees may apply.
Does the €3 duty apply to the entire shipment or to each item?
It is usually applied by declaration/HS code line. If several goods are classified under different codes, there may be multiple lines.
Does import VAT remain?
Yes. The import VAT rules remain essentially unchanged. In Lithuania, the standard VAT rate is 21%, but the final application depends on the specific situation.
What is IOS?
IOSS is an Import One-Stop Shop where VAT on goods up to €150 can be collected at the time of purchase. However, IOSS does not eliminate the need to correctly declare goods to customs.
Can I submit the IOSS code to customs myself?
According to Lithuanian Customs, when goods are purchased under the IOSS scheme, there is no need to submit a declaration independently - such shipments are declared by carriers who receive IOSS information through electronic systems.
Why is the carrier asking for my email or phone number?
This data is required so that the carrier can contact you regarding customs clearance, additional information, or payment of import duties.
What is an HS or TARIC code?
This is an international commodity classification code, according to which customs determines the duty rate, restrictions and other import requirements.
What is a product identifier (PID)?
This is a code that helps to accurately identify a product: a seller's SKU, manufacturer's model, EAN, UPC, GTIN, or other product code.
Are there any additional charges from DHL, FedEx or another carrier?
Yes. In addition to customs duty and VAT, the carrier may charge a customs brokerage, administration or tax processing fee.
What happens if the product description in the documents is inaccurate?
The shipment may be held for inspection, additional documents may be requested, and delivery may be delayed.
Information sources
The information is based on publicly available information from the European Commission TAXUD, Lithuanian Customs, FedEx and DHL. This page is for informational purposes only and does not constitute individual customs, tax or legal advice.
