๐๐บ๐ฝ๐ฎ๐ฐ๐ ๐ผ๐ณ ๐๐จ ๐๐๐๐๐ผ๐บ๐ ๐ฅ๐ฒ๐ณ๐ผ๐ฟ๐บ ๐ฎ๐ฌ๐ฎ๐ฒ โ ๐ฃ๐ฎ๐ฟ๐ ๐ฎ ๐ง๐ต๐ฒ โฌ๐ฏ ๐ฐ๐๐๐๐ผ๐บ๐ ๐ฑ๐๐๐ ๐๐ผ๐๐ป๐ฑ๐ ๐๐ถ๐บ๐ฝ๐น๐ฒ. ๐๐ ๐ถ๐๐ปโ๐.
๐๐บ๐ฝ๐ฎ๐ฐ๐ ๐ผ๐ณ ๐๐จ ๐๐๐๐๐ผ๐บ๐ ๐ฅ๐ฒ๐ณ๐ผ๐ฟ๐บ ๐ฎ๐ฌ๐ฎ๐ฒ โ ๐ฃ๐ฎ๐ฟ๐ ๐ฎ
๐ง๐ต๐ฒ โฌ๐ฏ ๐ฐ๐๐๐๐ผ๐บ๐ ๐ฑ๐๐๐ ๐๐ผ๐๐ป๐ฑ๐ ๐๐ถ๐บ๐ฝ๐น๐ฒ. ๐๐ ๐ถ๐๐ปโ๐.
From 1 July 2026, the โฌ150 duty exemption disappears โ replaced by a flat โฌ3 duty per item, applied per tariff sub-heading (the first six digits of the HS code).
But the practical implications run much deeper.
Consider a USB-C cable or a printed magazine. Under the current Common Customs Tariff, both often attract 0% duty. Will they still face the โฌ3 charge from July? How does Preferential Tariff Treatment interact with the new rules? The implementing acts havenโt landed yet. Everyone is waiting.
Meanwhile, the maths is already stark. An order spanning four or five different product categories hits โฌ12โ15 in customs duty alone โ before the EU-wide handling fee arrives in November 2026. Low-value B2C consignments are becoming high-cost shipments.
๐ง๐ต๐ถ๐ ๐ฐ๐ฟ๐ฒ๐ฎ๐๐ฒ๐ ๐ฎ ๐ด๐ฒ๐ป๐๐ถ๐ป๐ฒ ๐๐๐ฟ๐ฎ๐๐ฒ๐ด๐ถ๐ฐ ๐ฑ๐ถ๐น๐ฒ๐บ๐บ๐ฎ:
โ For electronics (0% tariff) or textiles (8%), the flat โฌ3 duty is often ๐บ๐ผ๐ฟ๐ฒ ๐ฒ๐ ๐ฝ๐ฒ๐ป๐๐ถ๐๐ฒ than the standard percentage-based rate. Thereโs a real incentive to consolidate parcels by tariff heading โ or push order values above โฌ150.
โ Leaving IOSS suddenly looks attractive from a pure customs perspective. Without IOSS, a percentage duty applies โ often far cheaper than โฌ3. But the trade-off is steep: VAT consolidation breaks down, and the model of routing parcels through just 4 EU entry countries collapses. Under non-IOSS, customs clearance must happen in the consumerโs country โ and most EU customs authorities are completely unprepared for the additional volume, lacking both inspection capacity and digital capability.
๐ช๐ต๐ฎ๐ ๐๐ต๐ฒ ๐๐จ ๐ฎ๐ฐ๐๐๐ฎ๐น๐น๐ ๐๐ฎ๐ป๐๐ is a structural shift to EU warehousing: non-EU suppliers importing in bulk (B2B) rather than parcel-by-parcel. The reform is deliberately designed to make direct imports painful. Customs believes it can control bulk flows more easily.
Whether that strategy will work โ and what the real-world consequences will be โ is what we tackle in Part 3.
๐ฌ Are you rethinking your logistics model because of this? Tell us in the comments.
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