2026 EU Customs Reform (EUCR) Takes Effect: Answers to Your Most Pressing Questions

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2026 EU Customs Reform (EUCR) Takes Effect: Answers to Your Most Pressing Questions

Last updated on Jul 27, 2026

Starting July 1, 2026, the EU has scrapped tariff exemptions for low-value shipments under €150 and rolled out a host of new customs clearance rules. justway has compiled and clearly answered the most frequently raised questions from sellers, e-commerce platforms and logistics partners for your reference.

Q1: Are shipments valued under €150 still exempt from customs duties?

A1: Effective July 1, 2026, the EU has abolished the automatic tariff exemption for imported goods with an intrinsic value not exceeding €150.

In other words, low-value shipments worth ≤€150 no longer qualify for automatic low-value tariff relief. The applicable customs duties, taxes and corresponding amounts will be determined and levied by the customs authorities of the destination country in accordance with relevant regulations.

Please note that these customs duties and taxes are not charges levied by DHL Express; they are legally collected by destination customs authorities.

Q2: How is the flat €3 customs duty calculated for low-value B2C shipments?

A2: For B2C shipments valued at no more than €150 covered by IOSS, the EU has introduced a new flat customs duty: €3 per customs line item corresponding to each 6-digit HS code.

Key distinction: This flat €3 customs duty is separate from local processing fees already imposed by certain EU member states. For example, some countries may charge additional national processing fees during customs clearance, which are distinct from the €3 flat tariff.

Q3: What changes apply to customs clearance for IOSS shipments?

A3: Major adjustments to clearance liability and information requirements came into force for IOSS B2C shipments on July 1, 2026:

The IOSS holder is deemed the declarant and bears full legal liability for import customs clearance. For IOSS shipments, DHL acts on behalf of the IOSS holder rather than the end recipient to complete import clearance procedures.

DHL is required to obtain additional information from the IOSS holder, including but not limited to:

Full name and address of the IOSS holder
Confirmation of establishment within the EU
EORI number (if applicable)
VAT identification number (if applicable)
Power of Attorney (POA) and other relevant supporting documents

Additionally, any marketplace or seller registered under IOSS must utilise the IOSS scheme for import clearance; there is no option to opt in/out per shipment.

We recommend reviewing your IOSS registration status in advance and preparing all required information and documentation to avoid customs clearance delays caused by incomplete materials.

Q4: What billing method is recommended for B2C shipments cleared via IOSS?

A4: Based on current draft legislation, there are potential restrictions on directly charging assessed duties and taxes to private end consumers. To ensure smooth delivery and minimise scenarios where customers receive payment requests before, during or after delivery, we recommend prioritising the following service for such shipments:

Duty and Tax Paid (DTP)

Under the DTP billing service, all applicable customs duties and taxes are covered by the shipper, delivering a more consistent customer experience.

Q5: What is a Product Identifier (PID), and when is its submission mandatory?

A5: A PID (Product Identifier) is a unique alphanumeric code used to unambiguously identify a specific product for tracking and traceability across the supply chain. There are two primary categories of PIDs:

Merchant PID Assigned by online sellers, marketplaces or e-commerce platforms.

Manufacturer PID Issued by product manufacturers, producers or suppliers, further split into standardised and non-standardised manufacturer PIDs.

Per the new EUCR regulations, PIDs must be submitted at the line-item level for all B2C goods imported into the 27 EU member states starting November 1, 2026.

Important reminder: Merchant PIDs and Manufacturer PIDs are not interchangeable alternatives—both are required.

⚠️ Critical Note: Failure to submit the applicable PIDs at the line-item level to DHL may result in goods being refused clearance at EU entry points, barring entry into the EU market entirely.

Summary

Following the implementation of EUCR, low-value B2C shipments bound for the EU are no longer governed solely by the €150 value threshold. Tariff calculation rules, IOSS liability frameworks, billing options and product identification data all impact customs clearance efficiency and end-consumer experience.

Justway advises all stakeholders to audit their HS codes, IOSS registration details, PID datasets and billing preferences at the earliest opportunity to prepare for future shipments.

All content above is compiled based on current legislative provisions and regulatory guidance. Final implementation is subject to the latest official rules issued by EU and destination customs authorities.

In the next instalment, we will examine the impacts of EUCR on B2B2C declared values and consolidated clearance for BBX parent-child shipments—including whether consolidated clearance will remain available for BBX shipments to the EU, plus additional documentation to prepare. Stay tuned!