In 2026, the EU has changed the rules for imports from outside the EU, for example from China, the US and the UK. The customs duty exemption for consignments worth €150 or less has been removed. In addition, a flat duty, a handling fee and product identifier requirements have been introduced for distance sales. Which rules apply depends on who is buying the goods. Here is what applies and what you need to keep in mind.
What has changed?
- 1 July 2026: The €150 duty exemption was removed. All imports into the EU are now subject to customs duty regardless of value. For distance sales of consignments under €150, a flat duty of €3 per declaration line applies.
- 1 November 2026: Product identifiers (PIDs) become mandatory for distance sales of consignments worth €150 or less. At the same time, a handling fee is introduced for all distance sales, regardless of value.
- 1 July 2028: The flat €3 duty is replaced by standard duty rates for all consignments.
What counts as a distance sale?
The flat duty, the handling fee and the product identifier requirement apply to distance sales. A sale is a distance sale when all four conditions are met:
- The goods are shipped into the EU from a country outside the EU.
- The goods are sold to a buyer in an EU country.
- The buyer is not VAT-registered in that country. This can be a private individual or a business without local VAT registration.
- The seller or an online platform arranges or facilitates the delivery.
What applies to your business?
The deciding factor is whether your business is VAT-registered in the country the goods are shipped to.
- Businesses VAT-registered in Sweden pay the standard duty rate for the goods, as a percentage of their value, just as before. The flat €3 duty, the handling fee and the product identifier requirement do not apply.
- Businesses without VAT registration in Sweden may be covered by the distance sale rules. In that case, the flat duty, the handling fee and the product identifier requirement apply.
With the exemption gone, even small consignments to businesses are now subject to duty. Import VAT applies as before, normally 25% in Sweden. The carrier or agent handling customs clearance often charges its own fees, and for small consignments these can be the largest cost.
The flat duty and the handling fee
Both are charged per declaration line, meaning per commodity code (HS code) in the customs declaration, not per piece.
- Flat duty: €3 per declaration line, for distance sales of consignments under €150.
- Handling fee: expected to be €2 per declaration line and applies to all distance sales, regardless of value. VAT is charged on the fee, and it sits on top of the flat duty.
Who pays is determined by the delivery terms (Incoterms) agreed between seller and buyer.
Worked example for a distance sale
A consignment contains six T-shirts in different colours and sizes. Four are cotton and two are synthetic. That makes two different commodity codes and therefore two declaration lines:
- Flat duty: 2 × €3 = €6
- Handling fee: 2 × €2 = €4, plus VAT
On top of this come import VAT on the goods and the carrier's own fees. If all six T-shirts had the same commodity code, there would be one declaration line, meaning €3 in duty and €2 in handling fee.
The example assumes a handling fee of €2. Check the current amount with Swedish Customs (Tullverket).
Product identifiers (PID)
From 1 November 2026, the customs declaration for distance sales of consignments worth €150 or less must include three product identifiers for each product and variant:
- The seller's product ID (M-PID), for example an item number or SKU.
- The manufacturer's product code (NS-PID), meaning the manufacturer's or supplier's own code for the product.
- A standardised code (S-PID), for example an EAN or GTIN. If no such code exists, enter “NO”.
Consignments with missing or incorrect product identifiers are held by customs. Some goods are exempt, including handmade goods, antiques, collectibles and art.
Checklist before you import
- Tell your supplier whether your business is VAT-registered in Sweden and provide your VAT number.
- Agree in advance who pays duty, VAT and any handling fee, and make sure your Incoterms and invoice match.
- Ask for a correct commercial invoice with a clear description of the goods, commodity code, value and country of origin.
- Make sure your business has an EORI number.
- Consider combining several small consignments into one. Carrier fees are often charged per consignment.
- Check the rules of origin. Goods from countries the EU has a free trade agreement with may have lower or no duty.
- Keep in mind that duties and fees are not always refunded on returns.
How Shiplink can help
Shiplink is a freight platform where businesses can compare and book freight services from multiple carriers. Do you have questions about importing from outside the EU? Contact us and we will help you find the right setup.
The information was checked on 7 November 2026. Several parts of the EU customs reform are still being finalised – always check the current rules with Swedish Customs (Tullverket).
