EU HS Code Tariff Changes from 1 July 2026
From 1 July 2026, the EU is changing how customs duty is charged on goods imported from outside the EU, including products shipped from the UK.
What's changing?
Until now, most parcels worth €150 (excluding VAT or less could be imported into the EU without paying customs duty.
From 1 July 2026, that exemption is ending. This means that all commercial imports could be subject to customs duty, no matter how much they're worth.
To make things simpler for lower-value shipments, the EU is introducing a temporary €3 customs charge for each HS code (tariff line) in qualifying parcels.
For example:
- A parcel containing only hat bases (one HS code) = €3 customs duty
- A parcel containing hat bases and silk flowers (two HS codes) = €6 customs duty
- A parcel containing hat bases, silk flowers and ribbon (three HS codes) = €9 customs duty
So, the more different types of products in a shipment, the more customs charges may apply.
It's also worth noting that multiple quantities of the same product will not affect this either;
- A parcel containing 5 x 10.5cm Round Sinamay Hat Bases and 3 x Large Brim Sinamay Boater Hat Bases (one HS code) = €3 customs duty
These charges will be collected at checkout through our website.
What are HS codes?
HS codes are used to classify products for customs. Every item has one, and it tells customs:
- What the product is
- How much customs duty should be charged
- Whether any special rules or restrictions apply
For example, a sinamay hat base, a silk flower and a length of ribbon will all have different HS codes.
What about orders over €150?
For shipments worth more than €150 (excluding VAT), nothing changes. Customs duty will still be calculated using the product's HS code, country of origin and customs value, just as it is today.
What about VAT and IOSS?
The new €3 customs duty doesn't replace or change VAT. The new €3 customs duty is simply an additional customs charge and is separate from the VAT process.
Why is the EU doing this?
The EU says the changes are designed to:
- Create a fairer system for EU businesses.
- Reduce customs fraud and undervalued imports.
- Make customs processing more consistent.
- Improve the way millions of online orders are handled every year.
This is a temporary measure and is scheduled to end on 1 July 2028, replaced by the EU's new permanent customs regime as part of the wider customs reform programme.