Changes to Low-Value Consignments to the EU as of July 1, 2026

As of July 1, 2026, new regulations will apply to low-value consignments imported into the EU from a non-EU country. This means that the duty relief for goods valued up to 1655,30 SEK (150 EUR) will be abolished, and Articles 23 and 24 of Council Regulation (EC) No 1186/2009 will be repealed (links to the legislative acts are available on the respective customs authorities' websites).

• Businesses (B2B): Customs duties must be paid in accordance with the customs tariff regardless of the goods' value, unless alternative duty relief applies, such as for commercial samples.
• Private Individuals (B2C): A customs duty of 3 EUR will be levied on each item included in a consignment with a value of up to 1655,30 SEK (150 EUR). In certain cases, preferential tariff treatment may be obtained if the declarant/importer is not IOSS-registered.
  The customs duty of 3 EUR per item is a temporary measure valid until July 1, 2028, after which it will be replaced by a percentage rate.

Please refer to the websites of the Nordic customs authorities for further information:

• Changes to low-value consignments - Swedish Customs (Tullverket)
• The EU introduces customs duties on low-value consignments from July 1 - Danish Customs Agency (in Danish)
• Duty exemption for low-value imports ends July 1, 2026 – changes to customs clearance of consignments - Finnish Customs (Tulli)

If you have any questions, please reach out to your operational point of contact.