From July 1, 2026, the EU de minimis duty exemption for shipments <=EUR150 ends. A new EUR3 customs duty applies per line of the import declaration. Exceptions: B2B VAT-registered recipients use standard duty rates; FTA shipments (not under IOSS) may qualify for duty relief. VAT rules unchanged. An EU-wide handling fee is also proposed for late 2026.

【Impact for cross-border e-commerce sellers shipping from Japan】Every consumer-facing EU shipment under EUR150 will incur at least EUR3 duty from July. Review EU pricing and shipping cost structures now.