New customs requirements for the EU from 1 July 2026
From 1 July 2026, the EU introduced new customs rules that have direct implications for goods sent from Norway to consumers in EU countries. The most important change is that customs duties will now also apply to low-value consignments (up to EUR 150), which were previously exempt. The services apply from July 1st 2026, and payment for services covered will only apply from September 2nd 2026. (See price list below the pane "Other services".)
The regulatory change applies to Norwegian businesses that sell or send goods to private individuals in the EU. It also applies to private individuals sending goods to private recipients in the EU. Some exceptions have been made. See "Frequently Asked Questions" (the FAQ) for more information about which exemptions apply.
In several EU countries, the new customs duty of EUR 3 per item line is required to be paid in advance for B2C shipments (sales of goods from business to private individuals) sent under the IOSS scheme. The VAT is handled as before through the IOSS scheme and does not have to be paid again upon import. As of today, this applies to the following EU countries: Austria, Belgium, Denmark, Finland, France, Germany, Luxembourg and Portugal.
Posten Bring has launched a web solution only on posten.no to handle this in an efficient way, so that customs duty can be paid already when ordering IOSS shipments.
In this FAQ, you will find answers about what the new rules entail, which shipments are affected, which exceptions apply, and how you as a customer will be impacted in practice.
Frequently Asked Questions
The EU is ending the duty exemption for shipments with a value below 150 EU. The amount limit applies to the total value of goods in the shipment. At the same time, a temporary customs duty of 3 EUR per item line is being introduced for affected shipments until ordinary customs rates are fully implemented. See price list (below the pane "Other services").
B2C shipments (business-to-consumer sales) under EUR 150 are covered by the new rules. C2C gifts (from private individuals to private individuals under 45 EUR) are still exempt. C2C sales are normally covered by the new rules.
Yes, the regulations are EU-wide, but handling and payment solutions vary between the different countries.
No, there will be no changes for imports to Norway from EU countries.
Yes, with the exception of gifts sent from one private individual to another, provided the total value of the gift is less than EUR 45.
For parcels sent to the EU, the recipient is responsible for paying any import duties and taxes, which are charged by the postal operator in the destination country.
Yes.
This is currently only a requirement from 8 EU countries (Austria, Belgium, Denmark, Finland, France, Germany, Luxembourg and Portugal.) and only if your company uses the IOSS scheme.
We now have a solution on posten.no that makes it possible to prepay customs duty to EU countries that require this for IOSS shipments.
We plan to eventually offer both PDDP (prepayment in Norway for VAT and customs duty) and DAP (collection of VAT and customs duty from recipients) to all EU countries that support these solutions. This also applies to countries that do not require PDDP. If a country has solutions available for both PDDP and DAP, both options may be offered later.
EU countries that do not yet require prepayment will still collect customs duty and VAT from the recipient (DAP).
If you, as private individual send a gift to a private individual (C2C) resident in the EU, there is currently no requirement for prepayment. If it is a sale of goods and you do not use the IOSS scheme, there is no requirement for prepayment.
No.
The shipment will be returned to the sender.
There may be some additional processing time if customs duties and taxes must be paid by the recipient after the shipment has arrived in the destination country.
Yes, if it is a sale, the new rules will apply. If it is sent as a gift, there is an exemption of up to 45 EUR.
Yes, but remember that if the gift value exceeds 45 EUR, the gift exemption is no longer valid and the shipment will be taxed according to ordinary EU rules.
Returns from private individuals to businesses, or business-to-business shipments, are not covered by the new EU regulations.
The temporary 3 EUR fee does not apply to ordinary B2B shipments. Such shipments are cleared according to ordinary customs and duty rules in the EU.
No. The new solution is currently only available on posten.no. If you are going to use the solution for advance payment of customs duty to the relevant EU countries, the order must be registered there.
It is still possible. If there are 3 identical items listed on the same item line, you pay VAT and only 3 EUR in customs duty. If there are, for example, 3 different items in the shipment, it must be stated on three item lines with payment of customs duty of 3 EUR x 3 = 9 EUR.
Correct product descriptions, HS codes - Each product type has its own HS code. The code is used when goods are sent across borders. Customs authorities use the code to calculate customs duties, taxes and check which rules apply to the goods. It is also important to state the country of origin of the goods. In the ordering solution you will find support for specifying the correct HS codes.
Yes, but with some exceptions. If you use the IOSS solution, you cannot send to: Austria, Belgium, Denmark, Finland, France, Germany, Luxembourg and Portugal, as these countries require prepayment of customs duty of 3 EUR per item line for IOSS shipments. A solution for this can only be found on posten.no.
To the remaining EU countries, you can send IOSS shipments as normal, but customs duty of 3 EUR per item line will be charged to the recipient.
For other shipments without IOSS (sales of goods from business to private individuals), you can send as normal. Customs duty of 3 EUR per item line and VAT will be charged to the recipient.
It is still possible to use the IOSS solution via posten.no. For IOSS senders who ship to postal partners/countries that require postal DDP (prepayment in Norway for VAT and customs duty), the solution can be used to prepay customs duty of 3 EUR per item line.
For EU countries where the postal partner does not require a postal DDP solution, it will still be possible to use IOSS, but the customs duty of 3 EUR per item line will be collected from the recipient.