The end of the EU customs relief for low-value parcels has a Dutch side effect. By a decision of 29 June 2026, published as Stcrt. 2026, 22789, the State Secretary for Finance amended Article 7:27 of the General Customs Regulation.
What changed
Regulation (EU) 2026/382 removes Articles 23 and 24 of Regulation (EC) 1186/2009, which held the relief for consignments of up to €150. The Dutch regulation referred to those articles, so the references are gone.
As a result, the relief for low-value consignments also no longer applies to excise duties and the Dutch consumption tax on non-alcoholic drinks. No new relief takes its place. According to the explanatory note, the relief for excise goods had no effect in practice and the one for soft drinks was used only to a limited extent, so the budget effect is negligible.
The amendment also repairs an error from 2021. The VAT relief for imported consignments of up to €22 ended on 8 July 2021. At the time, a reference to Article 24 was left in by mistake. It has now been removed with retroactive effect to that date.
What to check
- If you ship goods subject to excise duty or Dutch soft drink tax to the Netherlands in small consignments, do not assume that a low value keeps them free of those taxes.
- Other Member States handle their own national rules. Check each destination.
mr. J. el Khalfioui LL.M.