EU Customs Reform 2026
Swiss senders can find all the key information they need for sending goods to the EU here
From 1 July 2026, the EU will introduce a new customs duty for goods consignments with a value of up to EUR 150. On this page, you will find out whether and how your consignments are affected, who bears the fee and which steps are now sensible. We will update the information on an ongoing basis as further EU details become available.
What will change – and from when?
In February 2026, the European Union decided on a comprehensive reform of its customs legislation and is now finalizing it. It fundamentally changes cross-border trade and affects goods consignments from Switzerland to the EU with a value of up to EUR 150. The changes come into force in three stages:
From 01.07.2026
New customs duty
EUR 3 per item line (per customs tariff number / HS code)
From 01.11.2026
New processing fee
An additional EUR 2 per consignment
From 2028
Goods consignments are treated according to the regular EU customs tariffs (TARIC) regardless of the value of the goods.
Important: the new customs duty applies regardless of the free trade agreement between Switzerland and the EU. It is designed as an incentive fee and is also applicable if your goods have a preferential origin. Under “Shipping alternatives”, ways are listed in which the preferential origin nevertheless applies.
Does the fee affect your consignment?
The most important question first: does the fee affect your consignment – and if so, who will carry it? The following section shows which category applies to you and what you need to bear in mind.
The new regulations apply to goods consignments with a declared value of up to EUR 150 that are imported into one of the 27 EU states from third countries such as Switzerland. A distinction should be made between the following consignment types: Business-to-Business (B2B) / Business-to-Consumer (B2C) / Consumer-to-Consumer (C2C):
The following are affected:
- all postal items of any type (B2B, B2C and C2C)
- Swiss Post GLS or URGENT consignments in the IOSS process
- Swiss Post GLS or URGENT B2C consignments without IOSS procedure and without preferential goods
The following are not affected:
- all gift consignments from private individuals to private individuals with a goods value of up to EUR 45
- Swiss Post GLS or URGENT B2B or C2C consignments
- Swiss Post GLS or URGENT B2C consignments without IOSS procedure with preferential goods
All goods consignments with a goods value of over EUR 150 are also not affected.
Who pays?
If your consignment is affected, you will find out below who pays the levies in the postal channel. Unaffected consignments will not be changed. For Swiss Post GLS or URGENT consignments, the assumption of costs can be managed using Incoterms.
Recipient paid:
- All consignments with destination country Poland, Hungary or Croatia, as well as currently BG, EE, GR, IR, IT, LV, LT, MT, NL, RO, SK, SI, SP, CZ, CY (see country list (PDF, 111.3 KB)[Media | Not Accessible])
- For all B2B consignments
- For all B2C consignments
Sender Party shall pay:
- For B2C consignments with IOSS registration to the following countries (with PDDP obligation): Austria, Belgium, Denmark, Finland, Luxembourg, France, Germany, Portugal, Sweden
The following graphic will help you to determine which case applies:
Is your consignment affected?
You can find all details and options here
Ready for consignment entry
You now know which of your consignments are affected. Depending on the destination, the PDDP value-added service is mandatory to ensure that the new customs duty can be paid in compliance with the law. To this end, consignment data can only be entered in these two online services:
- International small goods: “Accompanying documents for international small goods” online service
- PostPac International: “Create waybill (on account)” online service
To use the two online services “Accompanying documents for international small goods” or “Create waybill (on account)”, you must have a billing relationship with Post CH Ltd. If you already have a customer login with an active billing relationship, you can start directly in the online service. Alternatively, open a billing relationship under “Become a business customer”.
You can find out more about PDDP here: www.swisspost.ch/pddp
How payment collection works
If you are registered under the IOSS procedure, customs duties are levied separately from import tax and invoiced to you retroactively (PDDP). Without IOSS registration, the tax is usually collected from the recipient (DAP). With PDDP, all import levies (VAT, customs duties, fees) are invoiced to you as the sender via Swiss Post’s monthly invoice.
Shipping alternatives
The new customs duty does not apply to all shipping options. Depending on the volume, value of the goods and destination country, an alternative may be worthwhile.
- Non-IOSS to the EU: If you send consignments without IOSS procedures, the customs duty is collected from the recipient (DAP). You will continue to process these consignments as usual.
- Swiss Post GLS and URGENT: with Swiss Post GLS and URGENT, our portfolio offers alternative shipping services with partners who also manage the new customs duty outside the postal channel using Incoterms (DAP, DDP). At the same time, non-IOSS consignments for preferential Swiss goods are exempt from the flat-rate customs duty.
- Cross-border DDP: our pilot service for direct customs clearance in Germany without customs duty; preferential agreements can be used.
Our recommendation
Check your export range for consignments under EUR 150 and verify your IOSS status. Ensure that you have a billing relationship with Post CH Ltd. A precise and complete goods declaration (HS code, country of origin, value of goods) is crucial for smooth processing.
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