Preparing for the New EUR 3 Customs Duty on Low-Value Consignments

We supported a globally significant client in preparing for the new EU customs framework that entered into force on 1 July 2026, abolishing the customs duty exemption for consignments valued below EUR 150 and introducing a uniform EUR 3 customs duty on products imported from outside the European Union.

An Administratively Efficient and Compliant Customs Strategy

The client sells low-value products directly to consumers across several EU markets and is therefore particularly affected by the new rules. Its primary objective was to establish an operating model that would comply with the new customs requirements while remaining administratively efficient.

During our joint work, we identified several potential solutions. We assessed an operating model based on AEO (Authorized Economic Operator) certification, which can significantly accelerate customs-related registration procedures and provide additional benefits, such as exemptions from import VAT guarantees.

AEO Certification

The Authorized Economic Operator (AEO) status is an official European Union certification demonstrating that a company is a reliable and trustworthy business partner from a customs compliance perspective.

Short-Term Solutions for Simplifying Customs Procedures

As a practical short-term alternative where AEO status is not yet available, we recommended the use of indirect customs representatives, particularly under arrangements that allow for import VAT self-assessment. We also reviewed potential changes to the transaction structure, including: bulk import models (covering the logical steps required for the mass upload of customs declaration data); modifications to the B2C supply chain; and a reassessment of the importer-of-record role.

Throughout the project, we not only developed concrete operational alternatives but also considered the regulatory objectives and their practical implementation, with particular attention to the customs duties applicable at product level and the related administrative requirements.

As part of the engagement, we held several consultations with the tax authorities to establish a common understanding of practical interpretation issues. In our experience, dialogue between authorities and market participants is particularly important when significant regulatory changes are introduced. We support our clients in this area as well by helping bridge the gap between tax authorities and foreign businesses, facilitating constructive cooperation and the development of practical, compliant, and sustainable solutions.