US Sellers Selling to the EU: Customs Duty Guide (€3 → €5, Nov 2026)

---

If you're a US seller shipping to the EU, you're now dealing with a customs regime that didn't exist eighteen months ago.

The EU's low-value import reform — the €3 flat duty since July 2026, rising to €5 on November 1 — applies to every seller worldwide, including the US. It's separate from IOSS VAT, separate from your US shipping rates, and it's invisible in your Shopify admin.

The numbers US sellers need

What	Amount	Since
Flat customs duty, per declaration line	€3	1 July 2026
New rate (€3 duty + €2 Union Handling Fee)	€5	1 November 2026
Applies to	Goods under €150	—
€2 fee on higher-value consignments	Yes	1 November 2026

The duty is charged per declaration line, not per order. A US order with 3 product lines can incur €9 today — €15 from November.

Why it hits US sellers differently

1. No US equivalent. US de minimis is far more generous — sellers simply aren't used to per-line border charges, so they don't budget for them. 2. Cross-border data is messy. US product catalogs rarely carry HS codes and EU-ready descriptions. Your carrier builds declarations from what you give them. 3. IOSS is optional for US sellers. Without IOSS registration, customers face border VAT collection — on top of the duty — which generates disputes and refunds. (IOSS covers VAT only; it never covered the €3/€5 duty.)

What to check before November 1

• Do your EU products have HS codes? If not, expect holds and rework once PIDs become mandatory.
• How does your carrier declare multi-line orders? Per line or grouped by HS6? The difference is €3 vs €9+ per order.
• Are you registered for IOSS? It solves the VAT side — and keeps your EU conversion rates healthy.
• Are you passing the duty through? If your prices don't account for €3–€5 per line, you're silently eating it on every EU order.