Amazon have written to sellers to remind them that from the 1st of July 2026, the current duty exemption for low-value imports will be eliminated. For goods imported in a shipment with a value of €150 or less, a €3 customs duty, mandated under EU law, will apply per item/tariff line in the customs declaration.
This duty will apply to Fulfilled by Amazon (FBA) and Fulfilled by Merchant (FBM) customer shipments shipped directly from outside the EU to consumers in the EU. Shipments sent from within the EU are not subject to this import duty (other import charges may still apply).
Low-value Fulfilled by Merchant customer shipments
To ensure customs clearance for FBM shipments sent to customers in the EU from outside the EU, you must:
- Use an Amazon-approved carrier. To confirm your FBM shipment with a value of €150 or less, you must select a carrier authorised to use Amazon’s Import One-Stop Shop (IOSS) number to clear customs. We’ll add approved carriers in the coming weeks and continue to update the list after 1 July.
- Supply your carrier with ASIN details for each product in the shipment with a value of €150 or less imported under IOSS, as well as Amazon’s IOSS number. The authorised carrier will invoice you for applicable import duties and provide the duty to EU customs authorities.
- Continue to ship FBM shipments Delivered Duty Paid (DDP) so that customers do not receive additional import duties, customs or tax charges after completing their purchase. You must also provide your carrier with all data and documents required for customs clearance.
Amazon are updating their programme policy to reflect these new requirements. They recommend that you review your prices before thge 1st of July and make any adjustments that you deem necessary.
Low-value Fulfilled by Amazon customer shipments
If your products are enrolled in Remote Fulfilment with FBA, Amazon will add the €3 import duty to the customer-facing price for items in customer shipments with a value of €150 or less and calculate VAT as per existing rules. As a result, the price that customers see for your Remote Fulfilment with FBA products in Amazon’s EU stores may be higher than the price that you’ve set.
If you use pricing rules or automations, Amazon recommend that you review them and make any adjustments that you deem necessary, taking into account the €3 import duty added on top of your set price.
All Seller Central pages including Manage all inventory will show your price without the import duty and any applicable VAT. Starting on the 1st of July, you can view the final sales price of your Remote Fulfilment with FBA ASINs using the Revenue Calculator.
Your fulfilment and selling options
Shipments sent from within the EU to customers in the EU are not subject to this import duty. Consider sending inventory to Amazon’s EU fulfilment networks for local fulfilment and faster delivery.
