Status: Effective 1 July 2026

The European Union will introduce new customs rules for low value goods imported from outside the EU.

• The current €150 “de minimis” duty exemption will be removed.
• Shipments under €150 will be subject to a fixed €3 customs duty per item.
• B2B shipments will be subject to standard customs duties.
• Import VAT rules remain unchanged and continue to apply to all goods regardless of value.
• Additional data requirements, including product identifiers, are expected for customs declarations.
• A proposed EU-wide handling fee for low value goods may be introduced at a later stage.

Shippers sending to the EU should review these changes and prepare for updated customs requirements.

Status: Effective 17 March 2026

Poland has expanded its System for Electronic Transport Supervision (SENT) to include selected clothing, textiles, and footwear.

• SENT may apply to domestic, import, export, and transit shipments involving Poland.
• Reporting requirements may apply to B2B shipments of covered goods, particularly where individual parcels exceed 31.5 kg or other conditions are met.
• Exemptions generally include B2C shipments and lighter parcels within defined weight limits.
• Where applicable, parties involved (e.g. shippers, consignees, carriers) must submit declarations via the PUESC system.
• Non-compliant shipments may be delayed, returned, or refused depending on carrier policies.

Status: Ongoing

Due to the current situation in the Middle East, network disruptions are affecting regional operations.

• Shipments to and from the region may experience extended transit times.
• Delays may vary depending on origin, destination, and available transport capacity.
• The situation remains under review, and further updates will be provided as necessary.

For the latest updates and detailed information, please refer to the following link: https://www.transglobalexpress.co.uk/news/1595/ .

Effective: 1 April 2026

New Zealand is introducing a new Goods Management Levy, replacing existing customs goods fees.

• Applies to air consignments valued at NZD 1,000 or less, including e-commerce shipments.
• Total levy: NZD 2.21 per consignment (excl. GST)

Levy breakdown:

• NZD 1.46 Customs levy
• NZD 0.75 MPI Biosecurity levy

Effective: 1 March 2026

France has introduced a regulatory fee (“taxe petit colis”) on low-value imports from non-EU countries.

• Applies to goods valued under EUR 150.
• Fee: EUR 2 per line item (HS code).
• Payable by the duties and taxes payer.
• For IOSS sellers, the fee must be collected at point of sale and remitted via IOSS.

The fee is temporary pending EU customs reform.

Effective: 24 February 2026

Following a US Supreme Court decision, tariffs imposed under the International Emergency Economic Powers Act (IEEPA) have been cancelled.

• Other duties (e.g., Section 122, 232, 301 and standard HTSUS duties) remain in force.
• The suspension of US de minimis treatment under USD 800 remains in effect.

Effective: 24 February 2026

The United States has imposed a temporary 10% additional duty on imports from all countries under Section 122 of the Trade Act of 1974.

• Applies to goods entered for consumption during the effective period.
• Implemented under HTSUS subheading 9903.03.01.
• Certain exemptions apply, including qualifying USMCA goods and specified categories outlined in the Presidential Proclamation.

Effective: 6 February 2026

Turkey has abolished the EUR 30 de minimis threshold.

• All shipments, regardless of value, require formal customs clearance.
• Clearance must be completed through a licensed customs broker.

The EU Carbon Border Adjustment Mechanism (CBAM) applies to certain carbon-intensive goods imported from non-EU countries.

Covered goods include:

• Cement
• Iron and steel
• Aluminium
• Fertilisers
• Electricity
• Hydrogen

Requirements for importers (over 50 tonnes per year):

• Register as an authorised CBAM declarant.
• Purchase CBAM certificates.
• Annually declare embedded emissions and surrender corresponding certificates.

• European Commission – Carbon Border Adjustment Mechanism (CBAM)
• CBAM Guidance and Legislation – European Commission

Effective: 1 January 2026

Italy has introduced a regulatory fee on low-value imports from non-EU countries.

• Applies to goods valued under EUR 150.
• Fee: EUR 2 per shipment.
• Payable by the duties and taxes payer.

The measure is temporary and expected to remain in place pending EU customs reform.

Effective: 1 January 2026

Romania has introduced a regulatory fee for low-value imports from non-EU countries.

• Applies to goods valued under EUR 150.
• Applies to shipments cleared under the simplified customs procedure.
• Fee: 25 RON (approx. EUR 5) per shipment.
• Payable by the sender (included in the cost of shipping).

The fee is intended to offset customs handling costs and is expected to remain until an EU-wide handling fee is introduced.

Effective: 1 January 2026

France will only accept receiver EORI numbers linked to the company’s SIREN (9-digit legal entity number) for import declarations.

• EORI numbers based on SIRET (14-digit establishment number) will no longer be valid.
• Companies must ensure their EORI is correctly linked to their SIREN to avoid clearance delays.

Effective: 01 January 2026

Thailand has removed its de minimis threshold for imports.

• All goods valued at THB 1 or more are now subject to full customs duties under the Thai Customs Tariff.
• The previous THB 1,500 Category 2 clearance threshold no longer applies.
• Applies to all imports, including B2B and B2C shipments.