Tariff for low-value consignments within the EU

The European Union is abolishing the duty-free allowance for low-value consignments and introducing a transitional measure requiring a fixed duty to be paid between 1 July 2026 and 1 July 2028 (European Union Regulation 2026/382 of 11 February 2026) for each type of product included in the consignment. This measure will apply to consignments with an intrinsic value of €150 or less that have been sold by distance selling. 

The term “distance selling” refers to a B2C sale of goods dispatched from outside the Union Customs Territory (UCT) (i.e. third countries (*), Ceuta and Melilla) by the seller or on their behalf, to a private individual located within the territory of a Member State forming part of the Union.

The European Union will therefore apply a fixed customs duty of €3, as a tariff, from 1 July to parcels originating from outside the EU with a value of €150 or less. This surcharge is not charged per parcel, but for each different type of product contained in the consignment. In other words, goods that share the sametariff classification, description and origin may be grouped under the same product type.

In Spain, this new charge will apply to all consignments sent to consumers on the mainland, the Balearic Islands and the Canary Islands, which were previously exempt. This does not apply to imports into Ceuta or Melilla. However, it does affect its exports.  Ceuta and Melilla do not form part of the UCT and, for this reason, consignments originating in either of these two cities will be treated as consignments coming from outside the European Union and destined for the Union, and will be subject to the new charge, which must be paid by the recipients. 

The measure applies exclusively to consignments containing goods.

The EU institutions have stated that the aim of this measure is to improve the enforcement of existing regulations and to strengthen controls on direct shipments to consumers in international e-commerce, particularly those originating in Asia – a flow that has grown in recent years and accounts for a significant proportion of low-value imports. 

The measure will apply on a temporary basis until 2028, when a new system based on a common data centre for import controls is due to be introduced in the European Union. Furthermore, it will involve the phasing out of the customs exemption that allowed such consignments to enter the country duty-free.

(*) UCT countries are those that make up the Union’s customs territory. This geographical area has common customs regulations, which allow for the free movement of goods without internal tariffs. In international trade, a third country is any state or territory that is not part of the Union Customs Territory (UCT), such as Ceuta and Melilla.

Frequently asked questions

What is the “EU Tariff” charge shown on my parcel, which has an amount due?

From 1 July 2026, and in accordance with Regulation 2026/382 of 11 February 2026, “the exemption from import duties on goods sent directly from a third country to a consignee in the Union in consignments the total intrinsic value of which does not exceed €150” is abolished. 

Once the duty-free allowance has been removed, a customs duty of €3 will be applied for each type of product declared in a consignment the intrinsic value of which does not exceed a total of €150, for consignments originating from outside the EU and destined for the Spanish mainland, the Balearic Islands and the Canary Islands

Any import declaration made by Correos from midnight on 1 July 2026 will be subject to the applicable customs duty.

Is Correos charging me for this?

No, Correos merely collects the tax prior to delivery to the recipient, before subsequently settling it and paying it to the European Union. Correos does not retain any part of this amount, but it will not be able to make the delivery without collecting it first, unless the country of origin has paid it via PDDP (Postal Delivery with Duties Paid).

What is PDDP?

PDDP (Postal Delivered Duties Paid) is an international shipping service that allows you to calculate and pay customs duties, taxes and handling charges in advance at the time of purchase. The seller bears all the costs and risks associated with the delivery. This includes transport, customs formalities (export and import), customs duties and the payment of taxes. There are e-commerce platforms that have this standard built in.

Which territories are affected?

This European standard applies to mainland Spain, the Balearic Islands and the Canary Islands.

Ceuta and Melilla are not included as they do not form part of the UCT (Union Customs Territory).

Do the Canary Islands have to pay this duty despite the current exemption that exempts them from paying IGIC on consignments worth €150 or less?

In the case of the Canary Islands, this tariff will be entirely new, as, at present, most consignments with a value of €150 or less are delivered without any charges, due to the exemption currently in force in the Canary Islands which exempts them from paying IGIC, except for those subject to AIEM tax, post-customs controls or excise duties. From  1 July, the charge of €3 per item will also apply to them.

Which origins does it affect?

This applies to all consignments originating from outside the EU, as well as to consignments originating from Ceuta or Melilla.

How can I pay this tax?

The tax can be paid, prior to delivery, via the Correos app or the mioficina.correos.es website. You can also hand it in to the postman or in person at a Correos office. If you are paying the postman, you can pay in cash provided you have the exact amount, or by card only in areas with mobile phone coverage. You can also pay in cash or by card at our computerised offices.

Does this tax apply to all consignments?

EU customs duties apply to all consignments containing goods of non-EU origin with an intrinsic value of €150 or less for the entire consignment.

If I’ve already paid VAT at source via the IOSS system when I bought the product, why is Correos charging me a fee of €3?

The new duty is a charge separate from VAT and any other tax that may have been paid previously at source. Therefore, even if VAT has already been paid, there may be additional amounts due under the new customs regulations, such as tariffs. 

In which cases is a postal invoice issued, and in which cases is only a receipt provided?

We can only issue a Correos invoice for the amount charged by Correos for handling these consignments. 

According to the current Tariffs, the invoice will be issued for the following items: “Handling of low-value imports based on the value of the goods up to €150”. 

No invoice is issued for amounts paid as VAT (if not paid at source via IOSS) or as customs duty; instead, a receipt is provided for the payment or advance made by Correos on behalf of and at the expense of the importer, in this case to the AEAE/EU.

How does the product type affect the tariff charged?

Even if the items appear on different lines of the declaration, if they have exactly the same description – which matches completely – and the same tariff code, the AEAT may consider them to be the same type of product, applying a single tariff rate to the different lines.

If I pay the tariff before delivery via the “My Office” app and/or website, in what circumstances will Correos refund the tariff I have paid?

Only if the consignment is not delivered for reasons attributable to Correos (unauthorised return, loss). If the parcel is returned for any other reason, such as an incorrect or incomplete address on the parcel label (the sender’s responsibility) or because the recipient failed to collect it from the post office after being notified, no refund will be given, etc.

Do the new European regulations coming into force on 1 July 2026 also affect the IGIC (Canary Islands) exemption for purchases under €150?

No, the IGIC exemption still applies, but you will have to pay the tariff.

Does the existence of the tariff affect the tax on the intrinsic value of the goods that Correos is required to collect?

Yes. The duty is added to the VAT taxable amount on imports for consignments to mainland Spain and the Balearic Islands, thereby increasing the VAT payable. For shipments under the IOSS scheme, VAT has already been charged and declared at source by the seller or the platform.

Why are there consignments containing goods of non-EU origin for which Correos does not always collect the tariff prior to delivery of the goods?

If the customs and commercial import procedures have not been carried out directly by Correos, Correos will not collect any applicable taxes or duties. This could apply to bulk consignments from certain Correos customers who arrange their consignments through commercial operators in the countries of origin, outside Correos. In such cases, Correos will only deliver the items within Spain, as customs clearance had already been completed before Correos accepted the consignments.

How does the EU determine the number of product types or “items” included in a single consignment when calculating the total customs duty?

Based on the “types of items” included and declared in the same consignment, multiplied by a tariff value of €3 for each type of item or category. Each “type of item or product” is defined as one or more goods in a consignment that share the same tariff classification, description and, where provided in accordance with the data requirements applicable to the relevant customs declaration or to the data to be provided or made available to the customs authorities, origin.

Where can I find out about these new applicable European regulations?