Since 01 July 2026, the EU customs duty exemption threshold of EUR 150 has been abolished. Instead, a flat-rate customs duty of EUR 3 per product category is generally levied on online orders from non-EU countries with a goods value of up to EUR 150. From 01 November 2026, a Handling Fee of EUR 2 per product category will be added. Both the customs duty and the Handling Fee are levied by the European Union.
The decisive factor is how many different product categories are listed separately in the customs declaration or on the invoice.
Example 1: You order two necklaces, one pair of sunglasses, and three headphones from an online shop. These items are shipped in a single parcel. The two necklaces, the sunglasses, and the three headphones are each considered separate product categories. For these three product categories, a total customs duty of EUR 9 and a Handling Fee of EUR 6 will be charged.
- Example 2: You order one pair of women's trousers and one pair of children's trousers. Although both items are trousers, they are classified as two different product categories for customs purposes. A total customs duty of EUR 6 and a Handling Fee of EUR 4 does apply.
To enable delivery of such shipments in Germany, all required customs data must be provided completely and accurately. This includes, in particular, detailed information about the goods and the company responsible for submitting the customs declaration on behalf of the sender.
From 01 November 2026, additional data requirements apply to B2C consignments with a value of up to EUR 150. Suitable product identifiers must be provided for the goods contained in the shipment. These may include GTIN, EAN or UPC numbers.
If this information or the required data is missing, the customs declaration cannot initially be processed correctly. Whether a correction is still possible depends on the processing status and the available data channel. If the required information cannot be provided in time, the consignment cannot be customs cleared and will be returned to the sender.