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EU Customs requirements introduced on 1 July 2026

Written by Meegan

Update: Australia Post advised that Sender Pays options became available for supported EU destinations on 3 August 2026.

Visit the AusPost Global Customs Imports page for a breakdown of Sending arrangements by EU member states. This page will be updated as options become available.

If you receive an error when creating a shipment, contact us via Live Chat and include the full error message.


Overview

On 1 July 2026, the European Union removed the EUR150 de minimis threshold that previously allowed low-value imported goods to enter the EU free of customs duty.

As a result, eligible low-value shipments sent to EU member countries are now subject to additional customs charges.


What Changed?

A flat-rate customs duty of EUR3 applies to eligible imports valued at EUR150 or less and sent to customers in the EU.

The duty is charged per distinct item, not per parcel. Items are considered distinct when their HS tariff code, description or country of origin differs. Identical products with matching customs information may be grouped as one item.

⚠️ Important: VAT rules remain unchanged. IOSS continues to cover VAT only on eligible orders valued at EUR150 or less. The VAT collected at checkout is prepaid when declaring your IOSS number on label creation. But depending on the destination country, your customer may be responsible for paying the EUR3 customs duty per distinct item and any other applicable charges calculated by the destination country’s customs authority. For more information, check with your EU tax agent.

In addition, “Gift” is no longer available as an export reason for business shipments sent to any international destination. Goods sent by a business are not considered gifts, even when they are freebies, prizes or promotional items.


Duties, Taxes and Fees (Landed Costs)

When creating an Australia Post shipment through ReadyToShip, you may need to specify who will pay the applicable duties, taxes and fees, collectively known as landed costs.

The available options are:

  • Receiver Pays – The recipient pays all applicable duties, taxes and fees before the shipment can be delivered.

  • Sender Pays (Zonos® Verified Account) – Applicable VAT is calculated, collected and remitted through the sender’s linked Zonos® Verified Account. Customs duties, import fees and other government charges—including the EUR3 customs duty—are not covered by Zonos and may remain payable by the recipient or require separate arrangements by the sender.

  • Sender Pays (Tax ID) – VAT is prepaid through the sender’s own tax registration arrangements, such as an IOSS registration. Customs duties, import fees and other government charges—including the EUR3 customs duty—are not covered by the Tax ID and may remain payable by the recipient or require separate arrangements by the sender.

Not every payment option is available for every EU destination. Some countries mandate a particular method, which ReadyToShip will select automatically where required.

⚠️ Important: EU customs authorities have advised that refunds will not be issued on landed costs (i.e. duties, taxes and fees) paid for shipments that are undeliverable or returned to sender.


Customs Information Required

Shipment declarations may require detailed and accurate product information, including:

  • A clear item description

  • The appropriate HS tariff code

  • The country of origin

  • The individual product weight

  • An acceptable export reason

  • Accurate item-level declarations

Business shipments can no longer use “Gift” as the export reason.

Accurate item-level information is particularly important because the EUR3 customs duty may be calculated separately for each distinct item in a parcel.


Recommended Actions

To help prevent customs delays, additional charges or returned shipments:

  • Review how duties, taxes and fees are handled for your EU shipments.

  • Decide whether the sender or recipient will be responsible for landed costs.

  • Determine whether you need a Zonos® Verified Account or an applicable Tax ID.

  • Check that product descriptions, HS codes, countries of origin and weights are complete and accurate.

  • Contact us via Live Chat if a Sender Pays option is unavailable or you receive an error during label creation.


More Information

For examples showing how the EUR3 customs duty per distinct item is calculated, visit the Australia Post global customs imports page.


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