EU Customs on Goods from China After the €150 Exemption

What Changed on 1 July 2026

• Before: consignments from third countries under €150 were exempt from customs duty
• Now: Regulation (EU) 2026/382 ends that exemption, so these consignments are dutiable
• Until 2028: consignments under €150 pay a flat €3 customs duty for each item category (tariff position) in the consignment; one holding phone cases and cables, two tariff positions, pays €3 twice
• IOSS consignments: the €3 duty always applies

How Duty and Import VAT Are Calculated

1. 1Customs value: the value of the goods plus transport to the EU border
2. 2Customs duty: customs value × the product's rate in TARIC, or €3 per item category for consignments under €150 during the transition
3. 3Import VAT (EUSt): (customs value + duty) × 19%, or 7% for goods at the reduced rate

What Importers and Sellers Need

• EORI number: required for every importer
• GPSR (EU 2023/988): an EU-based responsible person for consumer products
• Packaging law (VerpackG): LUCID registration before selling packaged goods in Germany
• Electrical products: WEEE registration with stiftung ear
• CE mark meeting EU standards on goods for the EU

What Our DDP Lanes Cover

On our DDP lanes we clear customs and pay the duty and import VAT, all included in the freight. Reference prices to Germany from 100 kg: sea from €1.25/kg, rail from €1.65/kg, trucking from €2.30/kg, air from €5.50/kg; the quote for your goods is binding. With your own EORI and VAT ID (VAT number registered outside Belgium) you can choose VAT deferment: import VAT goes through your VAT return, duty is billed at cost, and the freight rate is lower. GPSR, LUCID and WEEE remain the seller's obligations either way.