UK to EU Shipping in 2026: The EU Customs Changes Explained
20 July, 2026
From 1 July 2026, the European Union introduced the first phase of its EU Customs Reform (EUCR), bringing significant changes to UK to EU shipping, cross-border ecommerce, and international fulfilment.
One of the biggest changes is the removal of the €150 duty-free threshold for low-value imports into the EU. This means many businesses shipping goods from the UK to Europe could face higher import costs, additional customs charges, and new compliance requirements.
Whether you’re an eCommerce retailer, global brand, or B2B exporter, understanding the latest EU customs regulations is essential to keeping deliveries smooth, costs under control, and customers satisfied.
What Has Changed?
One of the biggest changes under the EU Customs Reform (EUCR) is the removal of the de minimis threshold (also known as the low-value duty-free threshold).
Previously, commercial shipments entering the EU with a value of €150 or less could be imported without customs duties (although VAT often still applied).
Under the new EU Customs Reform, all commercial shipments may now be subject to customs duties and VAT, regardless of value.
The amount payable depends on several factors, including:
- Shipment type (B2B or B2C)
- Product classification (HS code)
- Country of origin
- Customs clearance process
- Applicable trade agreements
For low-value B2C ecommerce shipments, the EU has introduced a temporary €3 flat-rate customs duty.
How Does the €3 Customs Duty Work?
Unlike traditional customs duties, the new €3 charge is applied per tariff classification (HS code) rather than per parcel.
That means if a shipment contains products with multiple HS codes, the charge increases accordingly.
| Shipment | Customs Duty |
| One product (one HS code) | €3 |
| Three products with different HS codes | €9 |
| Multiple units of the same product (same HS code) | €3 |
For example, a parcel containing a silk blouse and a wool jumper would incur €6 in customs duty, as each item falls under a different commodity code.
This flat-rate duty is a temporary measure running from 1 July 2026 until 1 July 2028.
B2B shipments to VAT-registered businesses generally continue to follow the standard customs duty calculation rather than the flat-rate model.
Additional Customs Fees in 2026
Alongside the customs reform, the European Commission has proposed a €2 EU-wide customs handling fee, expected to be introduced later in 2026.
Unlike the €3 customs duty, this fee is designed to cover the administrative cost of processing the growing volume of low-value ecommerce imports entering the EU.
It is expected to apply separately from customs duties and VAT, increasing the overall landed cost of imported goods.
Several countries have already introduced, or announced, their own parcel handling charges.
Italy
Italy introduced a €2 handling fee for parcels valued at €150 or less through its 2026 Budget Law. Although originally due to start on 1 January 2026, implementation was postponed to align with the wider EU customs reforms.
France and Romania
France and Romania have also introduced or proposed additional administrative charges on small parcel imports as customs authorities prepare for increasing ecommerce volumes.
Businesses shipping regularly into Europe should monitor country-specific customs requirements alongside EU-wide legislation.
Future changes in 2028
From 1 July 2028, the temporary €3 flat-rate customs duty is expected to be replaced by the EU’s permanent customs framework, once the EU Customs Data Hub becomes fully operational.
Rather than a single flat fee, the EU plans to move to a simplified system of five tariff brackets (0%, 5%, 8%, 12%, and 17%)with each import assigned a rate based on its HS code and country of origin.
The Commission has not yet published which products or HS codes will fall into which bracket, so it’s too early to say exactly what any given category will pay. What’s confirmed is the structure itself: a small, fixed set of duty rates replacing the current flat €3 charge, designed to bring low-value imports closer in line with how standard commercial customs duties are already calculated for larger shipments.
What this means for businesses: accurate product classification and up-to-date customs data will become increasingly important. Once bracket assignments are confirmed, the duty payable on a given product could shift significantly from the current flat rate, so it’s worth building flexibility into pricing and margin planning ahead of the 2028 transition.
How Localised Fulfilment Can Reduce EU Shipping Costs
With customs costs increasing, many ecommerce businesses are reviewing their cross-border fulfilment strategy.
Localised fulfilment involves storing inventory in warehouses closer to your customers, allowing orders to be shipped domestically rather than internationally.
Benefits include:
- Faster delivery times
- Lower shipping costs
- Reduced customs administration
- Improved customer experience
- Easier returns management
- Greater supply chain resilience
For businesses selling regularly into Europe, holding inventory within the EU can significantly reduce customs complexity while helping maintain competitive delivery times.
Prepare Your Business for the New EU Customs Rules
The 2026 EU customs reforms represent one of the biggest changes to UK-EU ecommerce shipping since Brexit.
Reviewing your fulfilment strategy now can help minimise customs costs, avoid delivery delays, and protect the customer experience as new regulations continue to evolve.
At ELOVATE, we help businesses simplify international ecommerce fulfilment and expand into new markets with confidence. Through our global fulfilment network, including strategic warehouse partners across the EU, we can support:
- UK to EU fulfilment
- Cross-border ecommerce shipping
- EU warehousing
- Customs-ready fulfilment
- Faster European delivery
- Local tax and compliance support
Whether you’re preparing for the customs reforms or planning long-term European growth, our team can help you build a fulfilment strategy that keeps your business competitive.
Get in touch with ELOVATE today to discuss your UK to EU fulfilment requirements and discover how localised fulfilment can reduce costs, improve delivery performance, and support your international growth.
All data is sourced from official publications correct as of July 2026, and is subject to change as the EU Customs Reform continues to be implemented.