Northern Ireland: Important Clarification
These changes do not apply to shippers based in Northern Ireland (NI). The existing access to free circulation of goods within the EU Single Market will continue, and trading arrangements for NI remain unchanged.
If you are NI-based but arrange third-country shipments into the EU or have offices or facilities outside NI that ship into the EU, some of these changes may still be relevant to your operations. If in doubt, please speak to your DHL Express account manager.
The End of the €150 Customs Duty Exemption
The most significant change from 1 July 2026 is the abolition of the €150 customs duty exemption. Previously, low-value shipments under this threshold were imported duty-free into the EU. From 1 July, import duty applies to every commercial shipment, with no minimum threshold - meaning even the smallest consignment is subject to customs duty.
Preferential customs duty rates may be available depending on the origin of your goods and how they are declared. We recommend speaking to your own customs adviser to understand whether preferential rates apply to your shipments. Please note this won’t apply when using IOSS.
Further information can also be found on gov.uk.
Import VAT continues to apply.
Business to Consumer
Business-to-Consumer Shipments Under €150
- A flat rate of 3 EUR customs duty per line item in the import customs declaration applies.
- Note: the €150 threshold is based on the price your end customer pays, not your cost price.
Business to Business
Business-to-Business Shipments (All Values)
- A formal customs declaration is now required for all B2B shipments, and customs duty applies from €0.
- There is no minimum value - every commercial shipment entering the EU from outside will be subject to duty from €0.
What You Need to Do
To help ensure your shipments continue to clear customs smoothly, we recommend reviewing the following areas for your business:
Commodity codes
Duty rates vary by product type. Inaccurate commodity codes result in incorrect duty charges and potential delays.
Accurate goods descriptions
Ensure you're providing complete and accurate goods descriptions with every shipment.
Transaction values
Duty is calculated on the price your customer pays, not your costs. Make sure this data flows accurately through to your shipping platform so that your commercial or proforma invoice provides the correct data for customs purposes. Proof of sale value/invoice number is required and should also be added to your paperwork.
IOSS registration
If you ship B2C goods under €150 into the EU, an Import One Stop Shop (IOSS) registration is recommended for frictionless clearance. OSS account holders become the legal declarant for shipments imported into the EU.
EU establishment or EU representative
European customs authorities are placing increased emphasis on having an established presence within the EU. If you have an EU establishment or a representative who can act as Importer of Record (IOR), this facilitates a more efficient customs process, including faster clearance times and fewer customs queries or interventions.
New Mandatory Data Requirements for B2C Imports
A second wave of changes arrives on 1 November 2026, introducing new mandatory data requirements for all B2C import declarations into the EU. For each product in a B2C consignment, the following additional information must be provided:
Merchant Product Identifier
A Merchant Product Identifier is assigned by an online seller, marketplace or platform. This must be included for every product line in a B2C consignment imported into the EU.
Non-Standardised Manufacturer Product Identifier
Yours / the manufacturer’s internal product identifier, such as a Stock Keeping Unit (SKU). This must be included.
Standardised Manufacturer Product Identifier
If you also hold a standardized identifier - such as a Global Trade Item Number (GTIN), Manufacturer Part Number (MPN), or European Article Number (EAN) you may choose to include this too. This is optional.
If you’re already a DHL Express customer, please reach out to your account manager. If you’re looking for support and are interested in an account, we’d be happy to talk!
