Public Affairs, Retail guidelines

PPA member briefing: changes to EU “de minimis” customs duty

Beginning on the 1 July 2026, a flat customs duty of €3 will apply to low-value B2C e-commerce parcels under €150 entering the EU from the UK (not Northern Ireland), where VAT is collected through Import One-Stop Shop (IOSS).

It will apply per line. If a single parcel contains multiple different types of items, the duty can add up. Publishers should expect to be taxed on any sales to the EU where IOSS has been used from 1 July. This change is temporary while EU countries negotiate a new customs regime over the next two years. 

You can read our letter to the Government here, and PPA members can read our briefing below.

If you have any questions, get in touch with the PPA’s Policy & Public Affairs Officer, charlotte.jeffreys@ppa.co.uk

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