EU Removes the €150 Customs Duty Relief – What UK Exporters Need to Know
- nickcwtate
- 23 hours ago
- 2 min read
From 1 July 2026, the EU will remove the €150 customs duty exemption (de minimis threshold) for low-value commercial goods imported into the EU. This means that goods previously entering the EU duty-free (where valued at €150 or less) may now be subject to customs duties, depending on the product's tariff classification and origin, in addition to any applicable VAT.
For UK businesses selling directly to EU consumers or supplying low-value consignments to EU customers, this change could increase import costs and affect pricing, delivery times and customer expectations.
Practical steps to take now
Identify products regularly shipped to the EU with a value below €150.
Review your pricing strategy to understand the potential impact of customs duties on customers and margins.
Check whether your goods qualify for preferential tariff treatment under the UK-EU Trade and Cooperation Agreement by ensuring you hold appropriate origin evidence where applicable.
Review customs documentation to ensure commodity codes, customs values and origin declarations are accurate.
Speak with freight forwarders or customs agents about any procedural changes that may affect shipments.
Considerations
Discuss the changes with EU customers, distributors and fulfilment partners before they place orders so everyone understands how import costs may change.
The agreed Incoterms® will determine who is responsible for import customs clearance, duties and taxes:
DDP (Delivered Duty Paid): The exporter is responsible for import formalities and customs duties, meaning increased costs may fall on the seller.
DAP (Delivered at Place): The buyer is generally responsible for import duties and taxes, making clear communication essential to avoid unexpected charges.
FCA (Free Carrier) and EXW (Ex Works): Responsibility for export and import formalities differs, so businesses should ensure both parties understand their obligations before agreeing contracts.
Tip: Businesses relying on frequent low-value shipments should review their pricing, customs processes and Incoterms® now to avoid unexpected costs and delays.