EU Tax Reform July 2026 – Client FAQ
Last updated on Jun 27, 2026
Effective Date: July 1, 2026 (Applicable across all EU member states)
Policy Overview:
Starting July 1, 2026, the European Union will eliminate the customs duty exemption for low-value goods. All shipments bound for the EU, regardless of their value, must be formally declared and are subject to customs duties.
Different sets of rules will apply to B2C and B2B shipments
B2C shipments
A new "temporary customs duty" of €3.00 per line item will be introduced for shipment valued at €150 or less.
Example: If a package under Waybill No. 12345 contains 3 different product categories, the total temporary customs duty will be €9.00.
| Shipment type | Tracking number | Order No. | Quantity | Temporary customs duty |
|---|---|---|---|---|
| B2C shipment with goods value≤€150 | 12345 | Y16 | 5 | €3 |
| Y17 | 50 | €3 | ||
| 3D123456 | 1 | €3 | ||
| Total | 56 | €9 |
B2B shipment
Regardless of the shipment value, all B2B packages must go through formal customs clearance and pay duties based on the standard applicable tariff rates.
Comparison: Before vs. After the EU Customs Reform
| Before July 1, 2026 (B2C / B2B) | After July 1, 2026 (B2C / B2B) | |||
|---|---|---|---|---|
| Shipment type | B2C shipment | B2B shipment | B2C shipment | B2B shipment |
| Custom Duty | Value ≤ €150: Duty-free (€0) Value > €150: Standard tariff applies |
Standard tariff applies | B2C (Value ≤ €150): €3.00 per line item B2C (Value > €150): Standard tariff applies |
Standard tariff applies |
| VAT | VAT applies to all shipments. Eligible orders can be collected/remitted via IOSS | VAT applies to all shipments. Eligible orders can be collected/remitted via IOSS | ||
| EU Handling Fees |
Some EU member states have already introduced local handling fees. Examples include: • France: €2.00 • Italy: €2.00 • Romania: 25.00 RON |
A unified EU handling fee is planned (expected November 2026, details TBD). Existing local fees may still apply. | ||
Frequently Asked Questions (FAQ)
Q1: What is the EUCR, and when does it take effect?
A1: EUCR stands for the European Union Customs Reform. It officially takes effect across all EU member states on July 1, 2026. All orders arriving at EU customs on or after this date will follow the new rules. Orders arriving before July 1 will follow the previous policy.
Q2: Are packages valued under €150 still exempt from customs duties?
A2: No. The previous duty exemption for low-value goods under €150 has been completely abolished. All packages imported into the EU are now subject to customs duties, with no tax-free allowance.
Q3: How are customs duties calculated for B2C orders under €150?
A3: flat-rate customs duty standard of €3.00 per line item will be applied. Each declared item line will incur a fixed €3.00 "temporary customs duty".
Q4: Will carriers like DHL, UPS, or FedEx charge a "duty & tax disbursement fee" when they advance duties on behalf of the recipient?
A4: Yes. When carriers pay customs duties and taxes upfront on behalf of the recipient, they charge an "duty & tax disbursement fee" to the party responsible for the tax. Reference disbursement fees for EU countries and carriers are listed below. Since these fees vary by country and carrier, please contact your local logistics provider for the exact rates.
| Country | Duty & Tax Disbursement Fee | ||
|---|---|---|---|
| DHL(Per Shipment) | UPS(Per Shipment) | FedEx(Per Shipment) | |
| Austria | 3% of the advanced amount, Minimum 15.00 EUR | 3.5% of the advanced amount, Minimum 16.25 EUR, IF shipment value < 22.00 eur are collected with a charge of 8.00 EUR |
FedEx applies tiered Duty Tax payment handling fee proportionate to the total customs duties and taxes payable, in accordance with the following three brackets: 1. For customs duties and taxes ranging from EUR0.01 to EUR50.00: The disbursement fee equals 30% of the total customs duties and taxes, subject to a minimum charge of EUR12.00. 2. For customs duties and taxes ranging from EUR50.01 to EUR600.00: A fixed disbursement fee of EUR15.00 will be charged. 3. For customs duties and taxes exceeding EUR600.01: The disbursement fee equals 2.5% of the total customs duties and taxes. |
| Belgium | 2.75% of the advanced amount, Minimum 15.00 EUR | 3.25% of the advanced amount, Minimum 18.20 EUR, IF shipment value < 22.00 eur are collected with a charge of 8.75 EUR | |
| Bulgaria | 2% of the advanced amount, Minimum 12.27 EUR or 24.00 BGN | 2% of the advanced amount, Minimum 12.50 EUR | |
| Croatia | 2% of the advanced amount, Minimum 12.00 EUR | 2% of the advanced amount, Minimum 12.50 EUR | |
| Cyprus | 2% of the advanced amount, Minimum 12.00 EUR | 2.5% of the advanced amount, Minimum 16.00 EUR | |
| Czech Republic | 2% of the advanced amount, Minimum 400.00 CZK | 3% of the advanced amount, Minimum 416.00 CZK, IF shipment value < 22.00 eur are collected with a charge of 206.00 CZK | |
| Denmark | 2% of the advanced amount, Minimum 100.00 DKK | 3% of the advanced amount, Minimum 182.00 DKK, IF shipment value < 22.00 eur are collected with a charge of 89.00 DKK | |
| Estonia | 2% of the advanced amount, Minimum 12.00 EUR | 2% of the advanced amount, Minimum 16.95 EUR | |
| Finland | 2% of the advanced amount, Minimum 20.00 EUR | 3.5% of the advanced amount, Minimum 16.25 EUR, IF shipment value < 22.00 eur are collected with a charge of 7.90 EUR | |
| France | 1.8%of the advanced amount, Minimum 16.67 EUR | 3.05% of the advanced amount, Minimum 18.45 EUR, IF shipment value < 22.00 eur are collected with a charge of 8.85 EUR | |
| Germany | 2% of the advanced amount, Minimum 15.00 EUR | 3% of the advanced amount, Minimum 15.7 EUR, IF shipment value < 22.00 eur are collected with a charge of 7.60 EUR | |
| Greece | 10% of the advanced amount, Minimum 45.16 EUR | IF shipment value < 22.00 eur are collected with a charge of 8.10 EUR | |
| Hungary | 2% of the advanced amount, Minimum 4740.00 HUF | 3% of the advanced amount, Minimum 5518.00 HUF, IF shipment value < 22.00 eur are collected with a charge of 2654.00 HUF | |
| Ireland | 2.5% of the advanced amount, Minimum 14.50 EUR, Duty tax amounts below 20.00 EUR are collected with a charge of 5.00 EUR. | 3% of the advanced amount, Minimum 18.65 EUR, IF shipment value < 22.00 eur are collected with a charge of 9.10 EUR | |
| Italy | 2.5% of the advanced amount, Minimum 16.00 EUR. Duty tax amounts below 5.00 EUR are collected with a charge of 5.00 EUR | 3% of the advanced amount, Minimum 18.45 EUR, IF shipment value < 22.00 eur are collected with a charge of 8.85 EUR | |
| Latvia | 2% of the advanced amount, Minimum 12.00 EUR | 3% of the advanced amount, Minimum 17.07 EUR | |
| Lithuania | 2% of the advanced amount, Minimum 12.00 EUR | 2% of the advanced amount, Minimum 12.00 EUR | |
| Luxembourg | 3% of the advanced amount, Minimum 15.00 EUR | 3% of the advanced amount, Minimum 19.10 EUR, IF shipment value < 22.00 eur are collected with a charge of 9.30 EUR | |
| Malta | 2% of the advanced amount, Minimum 12.71 EUR | 2% of the advanced amount, Minimum 16.00 EUR | |
| Netherlands | 2% of the advanced amount, Minimum 16.50 EUR | 3% of the advanced amount, Minimum 16.05 EUR, IF shipment value < 22.00 eur are collected with a charge of 7.85 EUR | |
| Poland | 2.5% of the advanced amount, Minimum 69.00 PLN | 3% of the advanced amount, Minimum 85.00 PLN, IF shipment value < 22.00 eur are collected with a charge of 41.30 PLN | |
| Portugal | Minimum 21.00 EUR | 4.5% of the advanced amount, Minimum 19.70 EUR, IF shipment value < 22.00 eur are collected with a charge of 9.60 EUR | |
| Romania | 2% of the advanced amount, Minimum 59.00 LEI | 3% of the advanced amount, IF shipment value < 22.00 eur are collected with a charge of 5.90 EUR | |
| Slovakia | 2% of the advanced amount, Minimum 13.50 EUR | 2.5% of the advanced amount, Minimum 17.60 EUR | |
| Slovenia | 2% of the advanced amount, Minimum 12.00 EUR | 3% of the advanced amount, Minimum 21.00 EUR, IF shipment value < 22.00 eur are collected with a charge of 9.65 EUR | |
| Spain | 2% of the advanced amount, Minimum 15.00 EUR | 4.5% of the advanced amount, Minimum 18.45 EUR, IF shipment value < 22.00 eur are collected with a charge of 8.85 EUR | |
| Sweden | 2% of the advanced amount, Minimum 165 SEK | 3.7% of the advanced amount, Minimum 158.00 SEK, IF shipment value < 22.00 eur are collected with a charge of 82.00 SEK | |
Q5: For B2B orders under 150 euros, are there any new requirements for customs clearance?
A5: All B2B orders must complete the formal customs declaration. B2B orders are not subject to the €3 temporary customs duty rule applied to B2C orders, and will be calculated and charged duties based on the actual HS code corresponding to the goods.
Q6: What impact will this customs reform have on parcels under the IOSS?
A6: Compared with the current IOSS model, effective July 1, 2026, recipients will also be subject to an import "Temporary Customs Duty." Under the IOSS framework, JLCPCB can only collect and remit import VAT, but cannot manage the "Temporary Customs Duty." Therefore, recipients will still need to pay the "Temporary Customs Duty" upon importation.
Q7: If I use the DDP shipping method, will there be a "duty & tax disbursement fee" ? How should I pay duties under the new EU policy?
A7: A "duty & tax disbursement fee" will be incurred. When you select the DDP service, JLCPCB will automatically calculate, collect, and pay the relevant fees on your behalf when you place the order: including VAT, temporary customs duty, and the duty & tax disbursement fee.
Q8: For B2C customers with orders valued under 150 euros, which is more cost-effective: using the DDP service or the non-DDP service?
A8: Regardless of whether the DDP shipping method is used, the following fees must be paid: Temporary Customs Duty, VAT, and the duty & tax disbursement fee . Customers should choose the appropriate shipping service based on their specific needs.
By choosing DDP: All taxes and duty & tax disbursement fee are fully managed by JLCPCB, making the customs clearance and delivery process significantly more convenient for the recipient.
Moreover, due to JLCPCB's strategic partnerships with the logistics providers, the duty & tax disbursement fee may be discounted, potentially making it more cost-effective than the recipient paying the fee directly to the carrier upon arrival.
However, whether it is ultimately more advantageous depends on the actual shipment details and should be evaluated by the recipient.
Q9: How can I confirm whether my package is a B2C package or a B2B package?
A9: At present, JLCPCB determines the order type based on whether the recipient name and shipping address specify a corporate entity or an individual customer. Therefore, please ensure your shipping information is entered accurately, to avoid package delays caused by incorrect shipping addresses.
If the shipping method is Global Standard Direct Line, regardless of whether company information is entered in the shipping address, shipments with this shipping service will be all processed as individual recipients (B2C).
Q10: If my package is returned, can the customs duties I have already paid be refunded?
A10: According to EU customs regulations, for B2C low-value orders (under €150) that have already been released into free circulation by customs, the provisional/temporary customs duties are strictly non-refundable, even if a return is requested. The following two exceptions apply: Goods with defects (In accordance with Article 118 of the Union Customs Code).
Returns of B2B parcels and other shipments that do not fall under B2C cross-border distance sales (In accordance with Article 148 of the UCC Delegated Regulation).
Q11: Will there be delays in customs clearance for packages after the implementation of the new policy?
A11: Since the tax-free threshold is being eliminated, the import process for all packages will become more complex and require more time during customs clearance. To minimize delays, JLCPCB has proactively optimized our commercial invoices and shipping documentation to ensure logistics providers have complete and accurate data when declaring in the destination country, allowing packages to clear customs smoothly and quickly. We are making every effort to minimize any delays in package delivery. You can monitor the real-time tracking updates we provide to stay informed of your package’s progress.
Q12: I have questions about tariffs. How should I consult?
A12: For any questions regarding customs duties or clearance, please contact JLCPCB customer service or your local logistics carrier, and provide your corresponding order number for assistance.