# EU €3 Duty and the November Rules on Shopify {#post-title}

By [B2B Gold](/about/#how-we-write) Published 25 September 2026

## Does the EU €3 customs duty apply to my Shopify orders? {#does-the-eu-3-customs-duty-apply-to-my-shopify-orders}

From 1 July 2026 to 1 July 2028, the EU charges [€3 customs duty per item](https://eur-lex.europa.eu/eli/reg/2026/382/oj/eng) (each declaration line, whatever the quantity) on parcels worth €150 or less sold to EU consumers from outside the EU. Shopify collects it at checkout only through Managed Markets or with duty collection on; missing or wrong HS codes might block it.

The rule is Article 2 of [Council Regulation (EU) 2026/382](https://eur-lex.europa.eu/eli/reg/2026/382/oj/eng): “a customs duty of EUR 3 per item in a consignment the intrinsic value of which does not exceed a total of EUR 150”. Unless another source is linked, the details below are from the Commission’s [guidance on the €3 duty](https://taxation-customs.ec.europa.eu/document/download/053e5b4e-f0be-4f20-9a23-3e3b659a6676_en?filename=Customs%20Guidance%20on%20EUR%203%20customs%20duty.pdf) (version of 2 June 2026).

- It covers goods shipped from outside the EU by or for the seller to a consumer in a Member State, whatever the VAT route (IOSS, the Special Arrangements or the standard procedure), alcohol, perfumes and tobacco included.
- Goods claiming a preferential rate under a trade agreement are outside it only if declared in a full H1 declaration without IOSS: “all goods imported making use of the IOSS will be subject to the EUR 3 customs duty” ([guidance](https://taxation-customs.ec.europa.eu/document/download/053e5b4e-f0be-4f20-9a23-3e3b659a6676_en?filename=Customs%20Guidance%20on%20EUR%203%20customs%20duty.pdf)).
- The €150 test uses the price of the goods, excluding transport and insurance unless they’re included in the price and not shown separately on the invoice ([guidance](https://taxation-customs.ec.europa.eu/document/download/053e5b4e-f0be-4f20-9a23-3e3b659a6676_en?filename=Customs%20Guidance%20on%20EUR%203%20customs%20duty.pdf)). One order sent in several parcels counts as several consignments.
- It doesn’t apply to shipments between EU Member States, and it is charged on top of VAT and any national handling fee ([Shopify](https://changelog.shopify.com/posts/new-3-eu-import-customs-duty-arrives-july-1); [Commission Q&A](https://ec.europa.eu/commission/presscorner/detail/en/qanda_26_1492)).

**The EU's low-value parcel rules, July 2026 to July 2028**

1. Wed, 1 Jul 2026 **€3 per item replaces the €150 duty relief** Product identifiers may be sent voluntarily.
2. Mon, 21 Sept 2026 **Commission adopts a €2 per item handling fee** Not in force (checked 25 September 2026). If neither Parliament nor Council objects, applies from the tenth day after Official Journal publication.
3. Thu, 1 Oct 2026 **First trade-diversion assessment due** The Commission may propose extending the €3 to all goods in parcels up to €150.
4. Sun, 1 Nov 2026 **Product identifiers become mandatory**
5. Sat, 1 Jul 2028 **€3 ends; normal duty rates apply**

Source: [Regulations (EU) 2026/382, 2026/1022 and 2026/2108; Commission act C(2026)6694](https://eur-lex.europa.eu/eli/reg/2026/382/oj/eng), checked 25 September 2026

## Why does Shopify checkout show €0 duty? {#why-does-shopify-checkout-show-0-duty}

Because Shopify collects the €3 at checkout only through Managed Markets or its own duty calculation turned on for that country. With IOSS alone, or neither, checkout collects no duty. With collection on, missing or wrong HS codes might still stop duties being applied.

Shopify’s [changelog](https://changelog.shopify.com/posts/new-3-eu-import-customs-duty-arrives-july-1) says of both: “If you use either product, Shopify handles this fee for you automatically.”

- With Managed Markets, Global-e becomes the merchant of record, which remits the duty, and Shopify says the amount shown at checkout is guaranteed. It is open to merchants in the continental US and certain stores in Canada and the UK ([Managed Markets](https://help.shopify.com/en/manual/international/managed-markets)), and assigns HS codes to your products ([changelog](https://changelog.shopify.com/posts/shopify-managed-markets-now-available-in-canada-and-the-uk)).
- Shopify’s own calculation gives “a duty and tax estimate at checkout, powered by Avalara” ([comparison](https://help.shopify.com/en/manual/international/managed-markets/compare)). A missing country of origin or a wrong HS code “might result in additional duties being charged to the customer upon delivery” ([Shopify](https://help.shopify.com/en/manual/international/duties-and-import-taxes/charging-duties)).

If checkout doesn’t collect the €3, it is still owed to customs. The Commission’s [Q&A](https://ec.europa.eu/commission/presscorner/detail/en/qanda_26_1492) puts legal responsibility “with the platforms and sellers, or with the carrier or agent declaring the goods”. In our reading, whoever declares the parcel settles it, and whether they then bill you or your customer is set by their own terms, so check your carrier’s before relying on either. Shopify and the Commission disagree on the customer’s side: Shopify’s [EU tax help page](https://help.shopify.com/en/manual/taxes/eu/eu-tax-migrate) says that for stores using IOSS without duties the €3 “is charged to your customer at delivery”; the Commission says “It is thus not a charge collected from the buyer at delivery.”

### Check these settings in order {#check-these-settings-in-order}

For stores using Shopify’s own calculation; with Managed Markets, Global-e handles the duty. Shopify doesn’t collect duties for Northern Ireland or on shipments between EU countries. Paths are from Shopify’s help on [collecting duties](https://help.shopify.com/en/manual/international/duties-and-import-taxes/charging-duties), [considerations](https://help.shopify.com/en/manual/international/duties-and-import-taxes/considerations) and [EU tax](https://help.shopify.com/en/manual/taxes/eu/eu-tax-migrate), checked 25 September 2026.

1. Go to **Settings** > **Taxes and duties** and find **Duties and import taxes**. To turn collection on, click **Set up**, choose countries, review the products flagged as missing HS codes and country of origin, and finish with **Agree and activate**.
2. If it’s on, click **Manage** there, then **Manage** in the **Countries/regions** section, and confirm your EU countries are ticked.
3. In **Markets**, open the market with those countries, click **+** next to **Taxes and duties**, and check **Collect duties and import tax** is active. **Duties included in price**, instead of **Show as line item**, means you pay the duty rather than adding it to the customer’s total.
4. Check IOSS under **Settings** > **Taxes and duties** > **Regional settings** > **European Union**. IOSS and duties “can’t both be active at checkout at the same time”; with duties on for the EU, your IOSS registration is no longer used at checkout. With duty collection on, Shopify charges both duties and taxes (you can’t charge only taxes), and it doesn’t work with tax overrides or manual tax rates.
5. Give every product an HS code: open the product, find the HS code field in its shipping details, select a country or region of origin and enter the code. For many products, use **Edit products** > **Add fields** > **HS code** in the bulk editor, or **Update with CSV**. Missing or wrong codes “might prevent duties and import taxes from being applied to the order at checkout” ([troubleshooting](https://help.shopify.com/en/manual/international/duties-and-import-taxes/troubleshooting)).
6. Set a fallback origin at **Settings** > **Taxes and duties** > **Customs information** > **Default country of origin**, which Shopify uses only when a product has none.
7. Check the shipping side. Shopify can’t collect duties in the **Rest of world** shipping zone or for a store that uses Shopify Fulfillment Network. It offers either delivered duty paid (DDP) or delivered at place (DAP) per country, and if you buy labels, it needs a carrier that supports DDP labels.
8. Open a recent EU order at **Orders** > the order > **Duties** and click the amount. The summary lists each item’s HS code, duty rate and calculated duty, to compare with what’s in the parcel.

## How many €3 duties does one parcel pay? {#how-many-3-duties-does-one-parcel-pay}

One per line of the customs declaration, so the count depends on how the parcel is declared, not on the number of units. The Commission’s [guidance](https://taxation-customs.ec.europa.eu/document/download/053e5b4e-f0be-4f20-9a23-3e3b659a6676_en?filename=Customs%20Guidance%20on%20EUR%203%20customs%20duty.pdf) says the €3 applies “per declaration line irrespective of the quantity (number of the articles) in that declaration line”.

In [Delegated Regulation (EU) 2026/1022](https://eur-lex.europa.eu/eli/reg_del/2026/1022/oj), an item is “one or more goods in a consignment sharing the same tariff classification, description” and, where the declaration asks for it, origin. The full H1 declaration uses a 10-digit TARIC code and records origin; H7 uses a 6-digit code, H6 a CN code, and neither records origin. Identical items may share a line, but declared on separate lines, each line pays.

Shopify’s [changelog](https://changelog.shopify.com/posts/new-3-eu-import-customs-duty-arrives-july-1) says “per tariff line”, and its [EU tax help page](https://help.shopify.com/en/manual/taxes/eu/eu-tax-migrate) says per HS tariff code, “not per parcel”. That matches the Commission when one HS code is one line, as in H7. In H1, the Commission’s example parcels have more lines than 6-digit codes:

| Parcel (€150 or less, distance sale) | Declared as | Lines | €3 duty |
| --- | --- | --- | --- |
| 3 women’s suits of different fibres | H7 (6-digit 6104 19) or H6 (CN 6104 19 90) | 1 | €3 |
| The same 3 suits | H1, three 10-digit TARIC codes | 3 | €9 (3 × €3) |
| 5 carbon bicycle parts from China, 1 identical part from Thailand, aluminium frames from China | H1 | 3 (origin splits the identical parts) | €9 (3 × €3) |
| 5 T-shirts | Not stated | 1 distinct item | €3 |
| 1 T-shirt and 1 watch | Not stated | 2 distinct items | €6 |
| Apparel only (Shopify’s example) | Not stated | Not stated | €3 |
| Apparel, cosmetics, shoes and jewellery (Shopify’s example) | Not stated | 4 | €12 |

Source: the Commission’s [guidance](https://taxation-customs.ec.europa.eu/document/download/053e5b4e-f0be-4f20-9a23-3e3b659a6676_en?filename=Customs%20Guidance%20on%20EUR%203%20customs%20duty.pdf) §3.3.1 (2 June 2026), its [Q&A of 1 July 2026](https://ec.europa.eu/commission/presscorner/detail/en/qanda_26_1492) and Shopify’s [changelog of 26 June 2026](https://changelog.shopify.com/posts/new-3-eu-import-customs-duty-arrives-july-1); the €9 totals are our calculation. Checked 25 September 2026.

Shopify’s “apparel only” parcel ([changelog](https://changelog.shopify.com/posts/new-3-eu-import-customs-duty-arrives-july-1)) pays €3 only if it all shares one line: the Commission’s three suits pay €9 in H1 (3 × €3, our calculation from its table; [guidance](https://taxation-customs.ec.europa.eu/document/download/053e5b4e-f0be-4f20-9a23-3e3b659a6676_en?filename=Customs%20Guidance%20on%20EUR%203%20customs%20duty.pdf)). We found no published statement of which declaration type a given carrier uses (checked 25 September 2026), so ask yours.

## What changes on 1 November 2026? {#what-changes-on-1-november-2026}

From 1 November 2026, customs declarations for distance sales must carry product identifiers for every item. A new EU handling fee of [€2 per item](https://ec.europa.eu/transparency/documents-register/detail?ref=C%282026%296694&lang=en), which the Commission says [will be introduced by 1 November 2026](https://taxation-customs.ec.europa.eu/customs/eu-customs-reform_en), is adopted but not yet in force (checked 25 September 2026).

### Product identifiers {#product-identifiers}

[Delegated Regulation (EU) 2026/1022](https://eur-lex.europa.eu/eli/reg_del/2026/1022/oj) requires product identifiers, which “shall be provided for each item regarding goods sold in distance sales of imported goods”, from 1 November 2026; until then they are voluntary. The Commission’s [guidance](https://taxation-customs.ec.europa.eu/document/download/053e5b4e-f0be-4f20-9a23-3e3b659a6676_en?filename=Customs%20Guidance%20on%20EUR%203%20customs%20duty.pdf) says “Effective enforcement will start as from 1 November 2026”, and its [technical Q&A](https://taxation-customs.ec.europa.eu/document/download/8350b1aa-935a-4b80-a349-385b36292fbe_en?filename=Questions%20and%20answers%20on%203%20EUR%20Guidance%20MS%20and%20Economic%20operators_clean15062026.pdf) that the rule covers distance sales of any value.

| Identifier | What it is | When | Code |
| --- | --- | --- | --- |
| Merchant product identifier | Assigned by an online seller, marketplace or platform | Always | C127 |
| Non-standardised manufacturer product identifier | Assigned by a manufacturer, producer or product supplier, without an international standard | Always; the manufacturer may reuse its standardised code | C128 |
| Standardised manufacturer product identifier | Relies on an international standard; EAN and ISBN are the most common in Europe | Where one exists; otherwise exception code Y081 | C129 |

Source: Delegated Regulation (EU) 2015/2446, Article 1(58)–(60), as inserted by Delegated Regulation (EU) 2026/1022, and the Commission’s guidance §3.5.4 and §3.5.6, linked above. Checked 25 September 2026.

The Commission treats deliberately reporting identifiers at batch or unit level, where a model-level one exists, as contrary to the rule’s objective. Second-hand, personalised and print-on-demand goods get no tolerance; handmade goods under listed codes, antiques and art, and unprocessed agricultural goods have a simplified conventional entry (guidance §3.5.7).

The declarant sends them to customs. The law picks the declarant in a cascade starting with the IOSS holder or its indirect representative; if that’s your carrier or broker, they need the data from you. We found no Shopify guidance, in its changelog or the help pages linked here, on which product fields carry these identifiers (checked 25 September 2026), so ask your carrier or 3PL what they need, and in what format.

### The €2 handling fee {#the-2-handling-fee}

The new Union Customs Code, [Regulation (EU) 2026/2108](https://eur-lex.europa.eu/eli/reg/2026/2108/oj/eng), published on 19 September 2026, creates “a Union handling fee of a fixed amount per item” on distance sales. The customs debtor pays it, it is non-refundable, and the recitals say “the consumer should not be a debtor of the Union handling fee”.

On 21 September 2026 the Commission adopted [Delegated Regulation C(2026)6694](https://ec.europa.eu/transparency/documents-register/detail?ref=C%282026%296694&lang=en): the fee “shall be EUR 2 per item”, including, its memorandum says, on distance sales above €150. The register marks it “Act not yet in force” (checked 25 September 2026). It can enter into force only if neither Parliament nor Council objects within 30 days of notification; it then does so on publication in the Official Journal and applies from the tenth day after. The Commission’s [Customs Reform page](https://taxation-customs.ec.europa.eu/customs/eu-customs-reform_en) says it “will be introduced by 1 November 2026”, and its [press release of 21 September 2026](https://ec.europa.eu/commission/presscorner/detail/en/ip_26_1904) that it “is expected to start applying as of November this year”; no legal start date exists yet.

National handling fees must stop once the Union fee applies, “at the latest in November this year”, the Commission wrote on 1 July 2026 ([Q&A](https://ec.europa.eu/commission/presscorner/detail/en/qanda_26_1492)). Shopify’s help, in a passage about carrier fees, says “Handling fees and brokerage and disbursement fees aren’t included in duties and import tax calculations” ([considerations](https://help.shopify.com/en/manual/international/duties-and-import-taxes/considerations)). We found no statement from Shopify on whether it will add the Union fee at checkout (checked 25 September 2026).

## Where can I see the duty I collected? {#where-can-i-see-the-duty-i-collected}

Per order, in the **Duties** section (step 8). In total, at **Analytics** > **Reports**, **Category** filter > **Profit Margin**; two of them, **Average profit margin by market** and **Profit margin by order**, include duties charged to customers and duties your store paid ([profit reports](https://help.shopify.com/en/manual/reports-and-analytics/shopify-reports/report-types/default-reports/profit-reports)), and the reports show profit only for products that had a cost recorded when sold.

On 23 September 2026 Shopify [changed that data](https://changelog.shopify.com/posts/improved-shipping-and-duty-data-in-analytics): “Profitability data includes both duties and other shipping costs when they apply to the same order”. Values may shift in those two reports, so a jump in them around that date may come from the change rather than from your orders. The change doesn’t mention the €3 or a separate duty report.

## What this guide doesn’t settle {#what-this-guide-doesnt-settle}

The €3 leaves the VAT schemes for parcels up to €150 unchanged ([guidance](https://taxation-customs.ec.europa.eu/document/download/053e5b4e-f0be-4f20-9a23-3e3b659a6676_en?filename=Customs%20Guidance%20on%20EUR%203%20customs%20duty.pdf)). One merchant reported in a [Community thread](https://community.shopify.com/t/eu-small-parcel-levy/644531) on 17 July 2026 that Shopify Support confirmed reduced VAT rates don’t work with duties enabled.

Shopify applies preferential treaties such as the EU–UK Trade and Cooperation Agreement by default (**Reduce rates when preferential treaties allow**, under **Related settings**; [Shopify](https://help.shopify.com/en/manual/international/duties-and-import-taxes)), while the Commission keeps goods claiming a preference outside the €3 only when they are declared in H1 without IOSS ([guidance](https://taxation-customs.ec.europa.eu/document/download/053e5b4e-f0be-4f20-9a23-3e3b659a6676_en?filename=Customs%20Guidance%20on%20EUR%203%20customs%20duty.pdf)). We found no Shopify documentation of how its calculator squares the two (checked 25 September 2026).

Returned goods: the €3 can’t be recovered through the Article 148(3) facilitation; the general refund rules of Article 116 of the Union Customs Code still apply ([guidance](https://taxation-customs.ec.europa.eu/document/download/053e5b4e-f0be-4f20-9a23-3e3b659a6676_en?filename=Customs%20Guidance%20on%20EUR%203%20customs%20duty.pdf)).

If you sell goods that could claim a preferential rate, ship alcohol, perfume or tobacco, or get duty bills you can’t match to orders, ask a customs broker how your parcels are declared, and an accountant how your VAT setup interacts with duties.

## What to do this week {#what-to-do-this-week}

Open one recent EU order at **Orders** > the order > **Duties** and compare each item’s duty with what was in the parcel. Then ask your carrier or 3PL three things: which declaration type (H1, H6 or H7) they use for your parcels, how they pass on duty that checkout didn’t collect, and what product identifier data they need from you before 1 November 2026.

> **Note:** How we made this guide: researched and drafted with AI tools, and every fact checked against the linked sources on 25 September 2026. Spotted an error? Email [support@b2bgold.app](mailto:support@b2bgold.app).

## Related reading {#related-heading}

- 26 September 2026 **[Shopify Agentic Storefronts: Keep Them On or Opt Out?](/blog/shopify-agentic-storefronts/)** Shopify turns agentic storefronts on by default for eligible stores. What ChatGPT, Copilot, Meta and Google get, where buyers pay and how to switch parts off.
- 26 September 2026 **[What Changed on Shopify Before Black Friday 2026?](/blog/shopify-changes-before-black-friday/)** Scripts, Thank you page scripts, script tags, discount stacking, session counts, tax and duties: the Shopify changes since BFCM 2025 and what to check.