De Minimis Customs Relief (up to EUR 150)
GeneralCouncil Regulation (EC) No 1186/2009
PL: De minimis celne (zwolnienie do 150 EUR) | DE: De-minimis-Zollbefreiung (bis 150 EUR)
Definition
De minimis customs relief is a simplification exempting from duty consignments of negligible value imported from third countries. In the EU the threshold is EUR 150. Consignments below this threshold are duty-free but still subject to import VAT (the previous VAT exemption up to EUR 22 was abolished on 1 July 2021). The relief does not apply to alcohol, tobacco, and perfumes.
REFORM FROM 1 JULY 2026 (Regulation EU 2026/382 of 11.02.2026):
The de minimis exemption is permanently abolished. A two-phase system replaces it:
• Phase 1 (01.07.2026–30.06.2028): Flat customs duty of €3 per tariff sub-heading (CN code) in the consignment. Applies to consignments ≤ €150 from IOSS-registered sellers and postal consignments (~93% of e-commerce flows). A parcel containing goods from multiple tariff headings may incur multiples of this charge.
• Phase 2 (from ~01.07.2028): Full ad valorem customs duties via the EU Customs Data Hub (date conditional — Commission to assess IT readiness by 01.12.2027).
Cost accumulation warning: The €3 flat duty is only one element. Import costs also include VAT (calculated on the value of goods plus duty) and possible national handling fees (€2–5 depending on the country). Non-IOSS consignments may face stricter rules from October 2026 if the Commission identifies circumvention attempts.
REFORM FROM 1 JULY 2026 (Regulation EU 2026/382 of 11.02.2026):
The de minimis exemption is permanently abolished. A two-phase system replaces it:
• Phase 1 (01.07.2026–30.06.2028): Flat customs duty of €3 per tariff sub-heading (CN code) in the consignment. Applies to consignments ≤ €150 from IOSS-registered sellers and postal consignments (~93% of e-commerce flows). A parcel containing goods from multiple tariff headings may incur multiples of this charge.
• Phase 2 (from ~01.07.2028): Full ad valorem customs duties via the EU Customs Data Hub (date conditional — Commission to assess IT readiness by 01.12.2027).
Cost accumulation warning: The €3 flat duty is only one element. Import costs also include VAT (calculated on the value of goods plus duty) and possible national handling fees (€2–5 depending on the country). Non-IOSS consignments may face stricter rules from October 2026 if the Commission identifies circumvention attempts.