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Customs

Low-value consignment rules

In short

The duty relief for consignments under 150 EUR is being removed as part of the EU customs reform package, which ends the practice of splitting shipments to stay under the threshold. Import VAT was never subject to a de minimis and is due on any value.

Updated 22 October 2026 · Last reviewed 20 August 2026 · M. Homola, Founder, customs agent

Key takeaways

  • Import VAT has applied from the first cent since July 2021.
  • The 150 EUR duty relief is being withdrawn; dates and mechanics are set by the reform package.
  • Splitting one order into many parcels is not a duty strategy.
Effective dates in this area are moving. Check the official source.

This is general information, not advice for a specific shipment. Rules change; check the official source or ask us about your consignment.