The end of duty-free consignments up to EUR 150: online store rules from 1 July 2026

For decades, consignments of goods worth up to EUR 150 entered the EU from third countries free of customs duty. That ended on 1 July 2026. Council Regulation (EU) 2026/382 of 11 February 2026 deleted Chapter V of Title II of Regulation (EC) No. 1186/2009, removing the entire relief for consignments of negligible value. For online stores importing from Asia or the United Kingdom, whether into stock or directly to customers by dropshipping, this changes the economics of each order.

Transitional flat rate: three euros per item

A transitional rule applies instead of immediate charging under the customs tariff. Under Article 2 of Council Regulation (EU) 2026/382, from 1 July 2026 to 1 July 2028 consignments with an intrinsic value up to EUR 150 attract EUR 3 duty per item if import VAT is exempt under IOSS pursuant to Article 143(1)(ca) of Directive 2006/112/EC, or if the goods are in a postal consignment under Article 1(24) of Delegated Regulation (EU) 2015/2446. The new postal consignment definition also covers courier and express deliveries, so using a courier does not avoid the flat rate.

The key word is “item”. The Financial Administration explains this as one product or a quantity of goods with the same nomenclature classification and description and, where applicable, origin. A consignment containing skates, trainers and a T-shirt has three items and EUR 9 duty; five identical sweaters constitute one item and EUR 3 duty. It therefore recommends declaring identical goods in one goods item, as splitting them across declaration lines unnecessarily multiplies duty. Above EUR 150, the flat rate does not apply: the customs tariff, VAT and any excise duty apply.

IOSS VAT treatment remains unchanged

The regulation changes customs duty, not VAT. IOSS, governed in Slovakia by § 68c of VAT Act No. 222/2004 Z. z., continues: the online store collects VAT from the customer at checkout and the import is exempt.

Unofficial English translation:

Imports of goods not subject to excise duty, with an intrinsic value not exceeding EUR 150, for which tax is declared under the special scheme in § 68c or a corresponding provision of another Member State’s law, are exempt if the customs authority receives, no later than submission of the customs declaration, the assigned VAT identification number prefixed IM […]

— § 48(10) of Act No. 222/2004 Z. z.

In practice, customs must have the IOSS number prefixed IM by the time the declaration is lodged. Otherwise, import VAT is charged a second time and a refund must subsequently be arranged with the seller, exactly the sort of complaint a store should avoid creating.

What this does to dropshipping margins

The flat rate applies per item, not per consignment, changing the margin structure. Cheap, varied baskets suffer most: each different kind of small product adds duty, potentially exceeding the entire order margin. A consignment of one kind of product, by contrast, carries one flat charge for the whole quantity. Basket composition now matters alongside value, including the decision whether to ship individual products directly from suppliers or consolidate them.

The second question is who actually pays the duty. It is paid by the customs debtor, whose identity depends on shipping and customs representation arrangements. In dropshipping with the end customer as recipient, terms must clearly allocate costs between seller and buyer, or the store pays the difference through complaints and reviews. Customers must know order-related charges in advance. See mandatory online store information and order formation and, for returns, withdrawal from online purchases.

Electronic customs declarations and the eCM portal

Import declarations are exclusively electronic regardless of value. The specialist eCM portal (ecm.financnasprava.sk) offers a simplified format for consignments up to EUR 150, excluding excise goods and goods subject to prohibitions or restrictions. Above EUR 150, declarations go through the Central Electronic Folder system. A carrier or freight forwarder may file under a power of attorney, or recipients may file themselves through eCM using a chip identity card and qualified electronic signature.

What to put in place this year

Review pricing against actual consignment composition, obtain suppliers’ and platforms’ IOSS numbers and agree who files customs declarations. Update documentation identifying the importer, allocating duty and explaining charges in the ordering process. Our legal services for online stores help with the arrangements, online store terms cover document changes and we also review existing terms.