EU ecommerce surcharge starts 1st July

The €3 duty is now law. ALL direct to consumer parcels under €150 will incur a cost per order from 1 July 2026.

Who is most affected?

• Direct-to-consumer sellers shipping into the EUEvery parcel under €150 is now in scope. Cost per order rises immediately.

• Brands importing low-value goods from non-EU suppliersSamples, components, and small consignments now carry additional duty.

• Marketplace sellersPlatforms such as Amazon, eBay, and Etsy will act as importer of record — but compliance responsibility flows down to sellers.

What’s actually changing?

From July, a fixed €3 customs duty applies per HS6 tariff sub-heading on every low-value parcel (under €150) entering the EU under the Import One-Stop Shop (IOSS) scheme.

Multi-line shipments stack — multiple product categories in one parcel can trigger multiple €3 charges  

E.G. A parcel containing one smartphone, a charger, and earphones will be treated as three  distinct items, each with its own tariff heading, resulting in a total duty of €9.

How do you avoid these charges?

Look at a strategic shift: per-parcel vs bulk import

Shipping from the UK (per parcel):

• €3 duty per HS6 line (often closer to €5 total with fees)  
• Every order crosses a customs border  
• Slower delivery times  
• Higher risk of returns and refusals  

EU-based fulfilment (bulk import EU stockholding):

• One bulk import duty event  
• No customs duty on intra-EU deliveries  
• Faster, domestic-style shipping  
• More predictable customer experience

How an EU warehouse helps

When you ship goods in bulk from a non-EU country to a warehouse within an EU member state, the import duties and VAT are handled once during that initial bulk importation.

Once the goods have cleared customs and are in “free circulation” within that first EU country, they can move and be sold freely throughout the entire EU single market without any further customs duties or checks.

EU-established sellers operating under OSS (the One-Stop Shop scheme) are unaffected by the €3 duty, which heightens the competitive advantage of having tax and commercial operations inside the EU.

But to act as an importer, you must register for VAT in Europe, we recommend you speak to your accountant for tax advice.

At TPS Global Logistics we offer European fulfilment, our Aalsmeer warehouse is 10 minutes from Schiphol airport and close to Rotterdam port.

There are lots of benefits to using the Netherlands as your gateway into Europe. Download our guide to business growth in Europe.

Act now:

1. Audit your supply chain – how many shipments rely on the €150 exemption. Look at your value bands. Split orders into <€20, €20–€50, €50–€100, €100–€150. Where the €3 hurts most is at the bottom of that range.

2. Review pricing and shipping models – Sellers and marketplaces may need to review their pricing strategies, promotional offers, and free shipping policies ahead of the 1st July. Will you build the duty costs into shipping, the cost of goods or final checkout price.

3. Look at consolidating shipments – Single-item or multi-item? Different HS6 codes? This is where the duty stacks up unexpectedly. Changing fulfilment location if duties make non-EU shipping less viable. Our TPS Netherlands warehouse is well placed for EU fulfilment, speak to us about options.

4. Incoterms DDP or DDU? Who’s named on the customs entry today? will you use Delivered at Place (DAP) where the buyer pays import duties on arrival, or switch to Delivered Duty Paid (DDP) so you or your business partners handle duties ahead of delivery for the preferred consumer experience.

5. Customs Forms will be needed. Accurate HS codes, country of origin, seller/shipper EORI numbers, value declarations, and product descriptions. Vague product descriptions (‘various’, ‘gifts’, ‘sample’) will be rejected. EU customs explicitly targets these. Audit your listings.

6. Get IOSS-ready If you don’t have it sorted by 1 July you’ll be in the messier 7%, not the simpler 93%. Register for IOSS if not already registered. UK businesses need an EU intermediary (fiscal representative) in most cases. Allow 4–6 weeks. Capture VAT-inclusive prices at checkout. Make sure IOSS number is on every commercial invoice and customs declaration.

Contact us to discuss your EU ecommerce fulfilment options. Call 01622 237979 email sales@tps-global.com