Reminder: €150 EUR customs duty exemption threshold to be removed as of 1 July 2026

Please note that late last year, EU Member States within the Council agreed to remove the €150 customs duty relief (impacting small parcels that are sent from a third country to a consumer in the EU) threshold, transforming the way e-commerce goods are handled. The removal of the threshold is disappointing given the volume of trade between the UK and Ireland - however, Ibec understand this decision was made due to the surge in e-commerce and small parcel trade from third countries into the EU.

Customs tariffs will apply to all goods entering the EU once the EU Customs Data Hub - currently under discussion as part of a broader fundamental reform of the customs framework is operational. This is currently expected in 2028 but we expect delays. Until that time, Member States have agreed to introduce an interim flat-rate customs duty of €3 on items in small parcels (valued at less than €150) sent directly to consumers in the EU. As of 1 July 2026, the duty will be levied on each different item category within a parcel, identified by its tariff sub-heading. Linking the Commission press release here.

The SFA position is that the removal should be accompanied by robust support mechanisms allowing different classifications of goods to proceed efficiently, and an implementation roadmap to ensure a smooth transition preventing trade disruptions for all goods. The SFA and Ibec have repeatedly stated the fact that the removal will have a disproportionate impact on Ireland given the high volumes of trade with Northern Ireland and Great Britain.