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From: "FedEx" <FedEx@message.fedex.com>
To: <sales@hyperflight.co.uk>
Subject: Navigate EU Customs Changes with Confidence
Date: Thu, 09 Apr 2026 05:01:41 -0600
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FedEx
How new EU customs rules will impact low‑value imports from July 2026. | No images?
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View as webpage
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Customs Rules Are Changing for Low-Value Imports into the EU
Are you ready for new EU customs rules impacting low-value imports from July 2026?
FedEx is here to guide you through the changes.
New €3 customs duty will be applied
Until now, imported goods in a shipment with an intrinsic value not exceeding €150 could enter the EU without paying import duty under what is known as “de minimis”, an exemption from duty being applied.
From July 1, 2026, this exemption ends. For imported goods in a shipment with an intrinsic value not exceeding €150, a €3 customs duty will be applied per each line of the customs import declaration (which can contain one or more items, depending on the tariff classification).
There are a few exceptions:
-
For B2B VAT registered recipients, standard duty rates will be applied.
-
For free trade agreement shipments not sold under the Import One Stop Shop (IOSS) scheme, duty relief can be applied. (However, for free trade agreement shipments sold under the IOSS scheme, the €3 customs duty will be applied per line of the declaration).
The VAT rules for imports into the EU remain unchanged (the VAT de minimis exemption was removed in 2021, and all goods imported into the EU are subject to VAT, regardless of value).
https://click.message.fedex.com/?qs=eyJkZWtJZCI6IjY3NDg5MWE0LTg5OTYtNGFmYy04Y2IzLTQyZDNiYmNmZjZlNiIsImRla1ZlcnNpb24iOjEsIml2IjoiZW5LV2FXSnh5UjF6YXNzTHh5dmlFQT09IiwiY2lwaGVyVGV4dCI6IjZYbFZKUldWMzJobUExc0xoY1BYVHNJbE0zdlhGK0x2eVlVRDNIMUg2QmZmN3dvRDdHRUJWNDQ2dEVHVVBFQS9CQkhkUXlJOTVQaHJPZnh6OE9UUjNFMTVwbDZMWDdHd3FjSjZjcFpwWW5ISkhYTnF5d3ZISytJUSIsImF1dGhUYWciOiIvSFB3NU5IY1RYbW1Yb3Rmc2JDcHdnPT0ifQ%3D%3D
Learn More
Additional Data Requirements
For each product imported into the EU customs territory in a shipment with an intrinsic value not exceeding 150 EUR (with the exception of B2B VAT registered imports), the EU Commission is introducing new mandatory requirements to be provided by the shipper, namely:
-
The merchant product identifier.
-
The non-standardized manufacturer product identifier.
-
The standardized manufacturer product identifier (only if it exists).
FedEx, acting as customs broker at the time of import into the EU customs territory, will have to submit these in the customs entry to the customs authorities during the clearance process.
Missing these requirements will lead to the impossibility to clear shipments.
Why does it matter?
The change applies regardless of retailer or sector. The new customs duty and data requirements, when and how applicable, could affect shipment costs and clearance processing times.
Learn More
At FedEx, we have over 50 years experience in helping our customers navigate global trade and regulations. We’re helping you prepare for the changes, with dedicated support and resources - visit our Navigating EU de minimis removal and low-value changes web page for more.
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Navigate the Changes
Join Our Webinar
Additionally, you can register for our dedicated webinar on May 21, 2026, where we will provide a clear overview of the upcoming changes and what they mean in practice.
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Register for the webinar
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How new EU customs rules will impact low‑value imports from July 2026. | No images? <a href="https://click.message.fedex.com/?qs=eyJkZWtJZCI6IjhkYTFmNTA3LTg3Y2UtNDQyMC1hYWVhLWFiZjQwYmU1Zjc4ZCIsImRla1ZlcnNpb24iOjEsIml2IjoiVHZhL3NUNkdWb1pYN0FHZVJVeDZsZz09IiwiY2lwaGVyVGV4dCI6IlZkK3ZqamJkVFJZRjVMSmNzaUVISWpWNkxPYWhkWWticnBoZktmWTNYdmFVU3h6azlUYktrS0xoQlcxYWpoZ2xLZTN5QUtVc2Uwek1lUnJ1UUpBd29sYVhyejYxazhLOUoxVk85cit4UG9aV2hsZnNBWjVGVEhxVyIsImF1dGhUYWciOiJHdTVBa0RDaVZwZXZQcldUd3IwblZRPT0ifQ%3D%3D" style="color: #59585B; text-decoration: underline;" target="_blank">View as webpage</a> </td></tr></table></td></tr></table><!-- End h.preheader --></td></tr></table>
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<b>Customs Rules Are Changing for Low-Value Imports into the EU</b></td></tr></table></td></tr></table><!-- End BODY --></td></tr></table><!--End c.text.primary-center--></td></tr></table><table cellpadding="0" cellspacing="0" width="100%" role="presentation" style="background-color: transparent; min-width: 100%; " class="stylingblock-content-wrapper"><tr><td style="padding: 0px; " class="stylingblock-content-wrapper camarker-inner"><!--c.text.primary-left--><table border="0" cellpadding="0" cellspacing="0" class="full-width-container" style="width: 640px;" width="640">
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Are you ready for new EU customs rules impacting low-value imports from July 2026?<br><br> FedEx is here to guide you through the changes.</td></tr></table></td></tr></table><!-- End BODY --></td></tr></table><!--End c.text.primary-left--></td></tr></table><table cellpadding="0" cellspacing="0" width="100%" role="presentation" style="background-color: transparent; min-width: 100%; " class="stylingblock-content-wrapper"><tr><td style="padding: 0px; " class="stylingblock-content-wrapper camarker-inner"><!--c.text.primary-left--><table border="0" cellpadding="0" cellspacing="0" class="full-width-container" style="width: 640px;" width="640">
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<b>New €3 customs duty will be applied</b></td></tr></table></td></tr></table><!-- End BODY --></td></tr></table><!--End c.text.primary-left--></td></tr></table><table cellpadding="0" cellspacing="0" width="100%" role="presentation" style="background-color: transparent; min-width: 100%; " class="stylingblock-content-wrapper"><tr><td style="padding: 0px; " class="stylingblock-content-wrapper camarker-inner"><!--c.text.primary-left--><table border="0" cellpadding="0" cellspacing="0" class="full-width-container" style="width: 640px;" width="640">
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Until now, imported goods in a shipment with an intrinsic value not exceeding <b>€150</b> could enter the EU without paying import duty under what is known as <i>“de minimis”</i>, an exemption from duty being applied.<br><br> From <b>July 1, 2026</b>, this exemption ends. For imported goods in a shipment with an intrinsic value not exceeding <b>€150, a €3 customs duty will be applied per each line of the customs import declaration (which can contain one or more items, depending on the tariff classification)</b>.<br><br> There are <b>a few exceptions:</b></td></tr></table></td></tr></table><!-- End BODY --></td></tr></table><!--End c.text.primary-left--></td></tr></table><table cellpadding="0" cellspacing="0" width="100%" role="presentation" style="background-color: transparent; min-width: 100%; " class="stylingblock-content-wrapper"><tr><td style="padding: 0px; " class="stylingblock-content-wrapper camarker-inner"><!--c.text.primary-left-->
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For <b>B2B VAT registered recipients</b>, standard duty rates will be applied.</li></ul></td></tr></table></td></tr></table><!-- End BODY --></td></tr></table><!--End c.text.primary-left--></td></tr></table><table cellpadding="0" cellspacing="0" width="100%" role="presentation" style="background-color: transparent; min-width: 100%; " class="stylingblock-content-wrapper"><tr><td style="padding: 0px; " class="stylingblock-content-wrapper camarker-inner"><!--c.text.primary-left--><table border="0" cellpadding="0" cellspacing="0" class="full-width-container" style="width: 640px;" width="640">
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For <b>free trade agreement</b> shipments not sold under the Import One Stop Shop (IOSS) scheme, duty relief can be applied. (However, for <b>free trade agreement shipments sold under the IOSS scheme</b>, the €3 customs duty will be applied per line of the declaration).</li></ul></td></tr></table></td></tr></table><!-- End BODY --></td></tr></table><!--End c.text.primary-left--></td></tr></table><table cellpadding="0" cellspacing="0" width="100%" role="presentation" style="background-color: transparent; min-width: 100%; " class="stylingblock-content-wrapper"><tr><td style="padding: 0px; " class="stylingblock-content-wrapper camarker-inner"><!--c.text.primary-left--><table border="0" cellpadding="0" cellspacing="0" class="full-width-container" style="width: 640px;" width="640">
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The VAT rules for imports into the EU remain unchanged (the VAT de minimis exemption was removed in 2021, and all goods imported into the EU are subject to VAT, regardless of value).</td></tr></table></td></tr></table><!-- End BODY --></td></tr></table><!--End c.text.primary-left--></td></tr></table><table cellpadding="0" cellspacing="0" width="100%" role="presentation" style="background-color: transparent; min-width: 100%; " class="stylingblock-content-wrapper"><tr><td style="padding: 0px; " class="stylingblock-content-wrapper camarker-inner"><table border="0" cellpadding="0" cellspacing="0" width="100%">
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<a aria-label="EU Customs Regulatory Alerts Page" href="https://click.message.fedex.com/?qs=eyJkZWtJZCI6ImM5ZmU2YjA4LTMxYjUtNDU2Ny1iNThhLTBlYTU3YjI4ZWQ3NyIsImRla1ZlcnNpb24iOjEsIml2IjoiUUhGSmRpTDJpSFBFOTh1Z2pyYUkwUT09IiwiY2lwaGVyVGV4dCI6IjJubTNvSWliTjBEV2E3TlkxWXpzNFdKS293RHZRTkN2NU5qbHAwUmwzdk43RENBMFBQYUVtdW1jOEdpM0c4YTZPdmtISG5pcjdBRlNvaEZ4QytQUjhvc1EyS0ZqUWNVZzVpVkFjVWwySXZhSWM4VDN5NkNPdG9qUiIsImF1dGhUYWciOiJFWEVMNDlIeWl4RFlvV05CeFNEbUpRPT0ifQ%3D%3D" style="font-family:'FedExSans Med','Roboto',Arial,sans-serif;font-size:18px; line-height:22px; color:#FFFFFF;text-transform:uppercase;letter-spacing:1px; text-decoration:none;font-weight:700;" target="_blank">Learn More</a></td></tr></table></td></tr></table></td></tr></table><table cellpadding="0" cellspacing="0" width="100%" role="presentation" style="background-color: transparent; min-width: 100%; " class="stylingblock-content-wrapper"><tr>
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<b>Additional Data Requirements</b></td></tr></table></td></tr></table><!-- End BODY --></td></tr></table><!--End c.text.primary-left--></td></tr></table><table cellpadding="0" cellspacing="0" width="100%" role="presentation" style="background-color: transparent; min-width: 100%; " class="stylingblock-content-wrapper"><tr><td style="padding: 0px; " class="stylingblock-content-wrapper camarker-inner"><!--c.text.primary-left--><table border="0" cellpadding="0" cellspacing="0" class="full-width-container" style="width: 640px;" width="640">
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For each product imported into the EU customs territory in a shipment with an intrinsic value not exceeding 150 EUR (with the exception of B2B VAT registered imports), the EU Commission is introducing new mandatory requirements to be provided by the shipper, namely:</td></tr></table></td></tr></table><!-- End BODY --></td></tr></table><!--End c.text.primary-left--></td></tr></table><table cellpadding="0" cellspacing="0" width="100%" role="presentation" style="background-color: transparent; min-width: 100%; " class="stylingblock-content-wrapper"><tr><td style="padding: 0px; " class="stylingblock-content-wrapper camarker-inner"><!--c.text.primary-left--><table border="0" cellpadding="0" cellspacing="0" class="full-width-container" style="width: 640px;" width="640">
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The merchant product identifier.</li></ul></td></tr></table></td></tr></table><!-- End BODY --></td></tr></table><!--End c.text.primary-left--></td></tr></table><table cellpadding="0" cellspacing="0" width="100%" role="presentation" style="background-color: transparent; min-width: 100%; " class="stylingblock-content-wrapper"><tr><td style="padding: 0px; " class="stylingblock-content-wrapper camarker-inner"><!--c.text.primary-left--><table border="0" cellpadding="0" cellspacing="0" class="full-width-container" style="width: 640px;" width="640">
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The non-standardized manufacturer product identifier.</li></ul></td></tr></table></td></tr></table><!-- End BODY --></td></tr></table><!--End c.text.primary-left--></td></tr></table><table cellpadding="0" cellspacing="0" width="100%" role="presentation" style="background-color: transparent; min-width: 100%; " class="stylingblock-content-wrapper"><tr><td style="padding: 0px; " class="stylingblock-content-wrapper camarker-inner"><!--c.text.primary-left--><table border="0" cellpadding="0" cellspacing="0" class="full-width-container" style="width: 640px;" width="640">
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The standardized manufacturer product identifier (only if it exists).</li></ul></td></tr></table></td></tr></table><!-- End BODY --></td></tr></table><!--End c.text.primary-left--></td></tr></table><table cellpadding="0" cellspacing="0" width="100%" role="presentation" style="background-color: transparent; min-width: 100%; " class="stylingblock-content-wrapper"><tr><td style="padding: 0px; " class="stylingblock-content-wrapper camarker-inner"><!--c.text.primary-left--><table border="0" cellpadding="0" cellspacing="0" class="full-width-container" style="width: 640px;" width="640">
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FedEx, acting as customs broker at the time of import into the EU customs territory, will have to submit these in the customs entry to the customs authorities during the clearance process.<br><br> Missing these requirements will lead to the impossibility to clear shipments.</td></tr></table></td></tr></table><!-- End BODY --></td></tr></table><!--End c.text.primary-left--></td></tr></table><table cellpadding="0" cellspacing="0" width="100%" role="presentation" style="background-color: transparent; min-width: 100%; " class="stylingblock-content-wrapper"><tr><td style="padding: 0px; " class="stylingblock-content-wrapper camarker-inner"><!--c.text.primary-left--><table border="0" cellpadding="0" cellspacing="0" class="full-width-container" style="width: 640px;" width="640">
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<b>Why does it matter?</b></td></tr></table></td></tr></table><!-- End BODY --></td></tr></table><!--End c.text.primary-left--></td></tr></table><table cellpadding="0" cellspacing="0" width="100%" role="presentation" style="background-color: transparent; min-width: 100%; " class="stylingblock-content-wrapper"><tr><td style="padding: 0px; " class="stylingblock-content-wrapper camarker-inner"><!--c.text.primary-left--><table border="0" cellpadding="0" cellspacing="0" class="full-width-container" style="width: 640px;" width="640">
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The change applies regardless of retailer or sector. The new customs duty and data requirements, when and how applicable, could affect shipment costs and clearance processing times.</td></tr></table></td></tr></table><!-- End BODY --></td></tr></table><!--End c.text.primary-left--></td></tr></table><table cellpadding="0" cellspacing="0" width="100%" role="presentation" style="background-color: transparent; min-width: 100%; " class="stylingblock-content-wrapper"><tr><td style="padding: 0px; " class="stylingblock-content-wrapper camarker-inner"><!--c.text.primary-left--><table border="0" cellpadding="0" cellspacing="0" class="full-width-container" style="width: 640px;" width="640">
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<b>Learn More</b></td></tr></table></td></tr></table><!-- End BODY --></td></tr></table><!--End c.text.primary-left--></td></tr></table><table cellpadding="0" cellspacing="0" width="100%" role="presentation" style="background-color: transparent; min-width: 100%; " class="stylingblock-content-wrapper"><tr><td style="padding: 0px; " class="stylingblock-content-wrapper camarker-inner"><!--c.text.primary-left--><table border="0" cellpadding="0" cellspacing="0" class="full-width-container" style="width: 640px;" width="640">
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At FedEx, we have over 50 years experience in helping our customers navigate global trade and regulations. We’re helping you prepare for the changes, with dedicated support and resources - visit our <b>Navigating EU <i>de minimis</i> removal and low-value changes</b> web page for more.</td></tr></table></td></tr></table><!-- End BODY --></td></tr></table><!--End c.text.primary-left--></td></tr></table><table cellpadding="0" cellspacing="0" width="100%" role="presentation" style="min-width: 100%; " class="stylingblock-content-wrapper"><tr><td class="stylingblock-content-wrapper camarker-inner"><!-- c.element.button-secondary-default --><table border="0" cellpadding="0" cellspacing="0" width="100%">
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<a aria-label="View EU Customs Reform Guide Page" href="https://click.message.fedex.com/?qs=eyJkZWtJZCI6IjYxOTc5ZmJlLTYxYTMtNDZlNS1hOGU4LWRmZjUwZjRlNzMzYyIsImRla1ZlcnNpb24iOjEsIml2IjoiOEEvR29ES2Y4RklRQ25CMm8vYmY4UT09IiwiY2lwaGVyVGV4dCI6Im1oUkxyL1Z0cVFHZUQ0Q3V1anZDcUp1M1VIWHN4cXBpaTkxcWhRb3FjZzc1dS9EdmpRdEV0Y3c0Wko2UzY5cGxUc056c0hJZnFsbXl1eTA0c0RXYkZOVVdJaG9Td0hYbkNFandEOGFnTXAvd1VoQUtjSGFqOXQveCIsImF1dGhUYWciOiJMVGl3TlpzVTFSWWlHaExBZGVjSVNBPT0ifQ%3D%3D" style="color:#007AB7; text-decoration:none; font-family:'FedExSans Med','Roboto',Roboto,Arial,sans-serif;font-size:14px; line-height:16px;text-transform:uppercase;letter-spacing:1px; text-align:center; font-weight:700" target="_blank">Navigate the Changes</a></td></tr></table></td></tr></table><!-- End c.element.button-secondary-default --></td></tr></table>
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Additionally, <b>you can register for our dedicated webinar on May 21, 2026</b>, where we will provide a clear overview of the upcoming changes and what they mean in practice.</td></tr></table></td></tr></table><!-- End BODY --></td></tr></table><!--End c.text.primary-left--></td></tr></table><table cellpadding="0" cellspacing="0" width="100%" role="presentation" style="background-color: transparent; min-width: 100%; " class="stylingblock-content-wrapper"><tr><td style="padding: 0px; " class="stylingblock-content-wrapper camarker-inner"><table border="0" cellpadding="0" cellspacing="0" width="100%">
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