Commodity codes and the EU €3 duty
The EU removed its €150 duty relief on 1 July 2026. The replacement is a flat charge, and almost everyone gets the counting wrong the first time.
What a commodity code is
A commodity code, also called an HS or tariff code, tells customs what a thing is. It decides the duty rate, whether the goods need a licence, and increasingly whether your customer is charged at the door.
- 6 digits is the international Harmonized System subheading, agreed worldwide.
- 8 digits is the EU Combined Nomenclature, the six plus two EU specific digits.
- 10 digits is full TARIC, used on imports.
Do not pad a 6 digit code to 8 with zeros. The last two digits identify a specific subdivision. Zero zero is a real subdivision for some headings and wrong for others, so padding can declare the wrong goods. That is a customs problem rather than a formatting one.
How the €3 duty is counted
The EU has removed the old €150 duty relief. Consignments valued up to €150 now attract a temporary flat customs duty, which applies until 1 July 2028, after which normal duty rates return.
It is charged per item type, not per parcel and not per unit. The count is based on tariff classification:
| Parcel contents | Commodity codes | Flat duty |
|---|---|---|
| Five identical t shirts | One | €3 |
| One t shirt and one watch | Two | €6 |
| Three t shirts, two mugs, one candle | Three | €9 |
France applies a further €2 per commodity code on business to consumer parcels under €150, with gifts under €45 exempt, so the same mixed parcel costs more again into France.
What this changes about how you list orders
The commodity code stopped being paperwork and became a price. A missing or wrong code no longer just risks a delay. It changes what somebody pays, and it is usually the recipient who pays it.
- Give each line its own real code rather than reusing one across a mixed order.
- Consolidating genuinely identical items onto one line keeps the charge to a single code.
- Set a sensible default code and description, but let real data on the order always win.
Common questions
Is the EU €3 duty charged per parcel?
No. It is charged per commodity code, based on tariff classification. A parcel with five identical t shirts is one code and costs €3. A parcel with one t shirt and one watch is two codes and costs €6.
When does the EU €3 duty start?
It applies from 1 July 2026 to consignments valued up to €150, replacing the old duty relief. It is temporary and runs until 1 July 2028, after which normal duty rates apply according to the goods.
Does France charge more?
Yes. France applies a further €2 per commodity code on business to consumer parcels under €150. Gifts under €45 are exempt.
Do I need a commodity code on every line?
For international orders, yes. Each line should carry the code that genuinely describes it. Reusing one code across mixed goods misdeclares them, and with a per code charge it can also mean paying for codes you did not need.
You do not have to work it out alone. Tell us what you ship and where, and someone here will talk it through with you. We would far rather answer a question early than see a parcel held at a border.
Talk to the teamSources
- Temporary flat fee on low value imports (European Commission)
- €3 customs duty for low value parcels (European Commission)
- Finding commodity codes (gov.uk)
Checked 2026-08-01. This is guidance, not customs or tax advice. Rules in this area change, so follow the links above for anything that turns on your own goods or registrations.
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