From 1 July 2026, the European Union changed the customs treatment of low-value consignments imported from outside the EU. The previous customs duty relief for goods in consignments with an intrinsic value not exceeding EUR 150 has been removed. In its place, a temporary flat customs duty of EUR 3 applies to certain low-value e-commerce consignments.
For an Estonian business, this is not just a consumer shopping story. It matters if a company sells to EU consumers from a non-EU warehouse, uses a marketplace or fulfilment model outside the EU, relies on IOSS, works with customs representatives, or imports samples and small consignments. The change can affect pricing, margin, delivery terms, accounting treatment and what customers see at checkout or delivery.
The core rule is that, for qualifying consignments with an intrinsic value up to EUR 150, the temporary customs duty is EUR 3 per item or declaration line. The European Commission explains that the measure applies from 1 July 2026 until 1 July 2028 as a temporary bridge before the EU Customs Data Hub for e-commerce becomes operational. Estonia’s Tax and Customs Board, MTA, confirms that low-value consignments from third countries are now subject to customs duty in addition to VAT.
Three concepts should be kept separate. First, the EUR 3 customs duty is an EU customs measure already in force. Second, import VAT remains a separate obligation. Third, a possible or separate customs handling fee is not the same as the EUR 3 customs duty and should be checked separately when it becomes relevant for a specific process.
The rule mainly concerns B2C distance sales where goods are dispatched from a third country to an EU consumer. It is particularly relevant for business models built on many low-value parcels. For finance teams and accountants, the practical questions are: who is the declarant, who pays the duty, is the duty included in the customer price, how is it separated from VAT and carrier fees, and are customs declaration lines based on correct product data?
Example. An Estonian company sells three different products to a consumer, with dispatch from a non-EU warehouse. The consignment has an intrinsic value of EUR 90. If the three goods are correctly declared on three separate lines, the customs duty is EUR 9: EUR 3 x 3 lines. In another consignment, two identical goods with the same classification and description may be declared on one line where the declaration rules allow it, resulting in EUR 3. This is not an invitation to group goods artificially: classification, description, origin and declaration type must reflect the real shipment.
Common mistakes include continuing to treat the EUR 150 threshold as duty-free; calling the EUR 3 duty a consumer tax; assuming it is always one amount per physical parcel; failing to update landed-cost calculations, checkout text, delivery terms and accounting instructions; or mixing customs duty, VAT, carrier charges and a possible future handling fee.
What should a business do now? Map which flows involve non-EU low-value consignments. Check whether IOSS, Special Arrangements or standard import VAT applies. Ask logistics and customs partners which declaration types they use and how declaration lines are created. Recalculate landed cost for low-margin goods and multi-item baskets. Prepare product data and Product Identifiers ahead of the mandatory date of 1 November 2026. Finally, update customer-facing wording so buyers are not surprised by costs at delivery.
The conclusion is clear: EUR 150 no longer means customs-duty-free. For low-value imports, the practical risk has moved to product data quality, declaration-line logic and the allocation of responsibility between seller, platform, representative, carrier and buyer.
Frequently asked questions
Does the EUR 3 customs duty apply in Estonia?
Yes. It is an EU rule applicable in Estonia from 1 July 2026, and MTA has published Estonia-specific guidance.
Is it EUR 3 per parcel or per item?
The guidance points to EUR 3 per item or declaration line. The total can therefore depend on how goods are correctly declared.
Does the duty replace import VAT?
No. The EUR 3 customs duty is separate from import VAT.
Is there a transition period?
MTA states that there is no transition period for consignments declared from 1 July 2026, regardless of when goods were ordered or dispatched.
What should an Estonian e-commerce company check first?
Start with product flows from outside the EU, declaration responsibility, IOSS status, landed-cost calculations and customer-facing delivery terms.
Disclaimer
This article provides general information and is not individual tax, customs or legal advice. Product classification, declaration type and responsibility in a specific supply chain should be checked with a specialist.