As of that date, all shipments from third countries will be subject to customs duties regardless of their value, subject to the exceptions detailed below.

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Transitory regime and exceptions

The elimination is not abrupt. The regulation establishes a transitional period for two categories of shipments between July 1, 2026 and July 1, 2028 during which a fixed, simplified customs duty of €3 per item will apply:

• Postal items whose intrinsic value does not exceed €150.
• Shipments from operators under the IOSS (Import One-Stop Shop) regime whose intrinsic value does not exceed €150 and which are exempt from VAT.

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For all other operators not included in these categories, the Common Customs Tariff will apply immediately as of July 1, 2026, with no transitional period.

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Who is affected and how

Although the stated motivation of the rule is to curb the abuse of e-commerce, its scope is much broader and affects any company handling low-value import flows from third countries.

The most common impact scenarios are as follows:

• Importation of components, materials or subcomponents from Asia or other non-EU origins. Many industrial SMEs source parts, sensors, electronics or ancillary materials from suppliers in China, India, Taiwan or other countries. If these shipments were made in low-value batches to take advantage of duty-free treatment, from July 2026 they will have to be taxed. The impact on cost will depend on the common tariff applicable to each CN code (combined nomenclature).
• Shipment of samples and prototypes to customers or subsidiaries in the EU from plants or warehouses outside the EU. Companies with production or storage outside the EU that send samples, demonstration parts or pilot units to the EU will see an increase in the logistical cost of these operations.
• Shipment of spare parts and maintenance parts. It is common for manufacturers to ship low-value spare parts to customers or service technicians within the EU from warehouses outside the EU. These shipments, which often used to be under €150, will now generate customs costs and possibly more complex customs clearance.
• Companies with subsidiaries outside the EU that supply components or materials to the Spanish parent company or other European subsidiaries should also review whether their low-value intragroup flows are affected.

In all these cases, the impact is not only a direct cost. The disappearance of duty-free treatment may also imply a greater administrative burden in customs management: new declarations, tariff classification of products that previously did not require it, and the possible need to reinforce internal or external resources dedicated to customs clearance.