Paying import duties for e-commerce

Up to 30 June 2026, you did not pay import duties for e-commerce shipments with a value of up to €150.

From 1 July 2026 to 1 July 2028, you pay a fixed import duty of €3 on e-commerce consignments with a value of up to €150. This duty is charged per product type.

If you submit a declaration through DECO or DMS, € 3 applies per declaration line.

For example:

• A shipment contains 1 pencil and 1 bicycle bell: you pay 2 x € 3 = € 6.
• A shipment contains 1 box of pencils: you pay 1 x € 3 = € 3.

From 1 July 2028 onwards, you will pay the Common Customs Tariff (EU Customs Tariff) when importing e-commerce consignments with a value of up to € 150.

The Customs authorisation employee determines the security to be provided. They take the following into account:

• the specific situation of your company
• historic data of your company in the reference period of January through May 2026
• estimated decline in the flow of e-commerce goods after 1 July 2026: Customs expects a decline of approximately two thirds compared to the January-May 2026 reference period

Hypothetically, if your customs debt amounts to € 10 million per month, the reference amount will be set at € 3 million. Do you hold an AEO status and do you meet the conditions for lowering the security? Then this amount can be lowered to 30% (e.g. to € 900,000 in the case of € 3 million).

Your historic data over the past half year is one of the factors taken into account by Customs.

Are you able to demonstrate that it concerns fewer declarations? Then get in touch with your authorisation contact. Your amount in security may need to be adjusted.

As authorised party, you are responsible for verifying whether the amount is sufficient and to take immediate action if this is not the case:

• Request Customs to adjust your reference value and to formalise the security to be provided. We process such requests with the highest urgency (top priority). However, do note that it is not possible to change the reference value daily, weekly, or biweekly.
• Pay immediately or supplement your security.

We also keep an eye on the amount of your reference value. We will contact you if we expect your reference value to be exceeded in the near future.

This depends on the type of declaration:

• For standard declarations in DMS and DECO, we set off your outstanding customs debt against your security balance directly. If the available security balance is not sufficient, you will not be able to file new declarations until you again have sufficient coverage. You can solve this by increasing the security balance.
• We do not apply a graduated scale for IOSS declarations (import scheme) and declarations subject to the special arrangements. We do not set off the customs debt against the security directly. This applies to both DECO and DMS. The debt increases over the course of the month. You will receive a payment deadline notification for this once per month.

For e-commerce declarations, the DPO authorisation may be registered in the name of the declarant or the party submitting the declaration.

For e-commerce declarations, the DPO authorisation must be registered in the name of the declarant. Who the declarant is, depends on the way in which the declaration is filed:

• Via direct representation: The EU-domiciled IOSS holder is the declarant. This is the party remitting the VAT via the import scheme (IOSS). This is commonly the seller, such as the online shop or the platform.
• Via indirect representation: The representative is the declarant. This is commonly the customs agent, logistics service provider, or carrier.

IOSS holders domiciled outside of the EU can only file a declaration via indirect representation.