GlossaryEN1 min readUpdated: Sep 15, 2026

Low-value consignment

In customs law a low-value consignment is a shipment of small intrinsic value, typically a parcel sent directly to a private consumer - the classic cross-border e-commerce case.

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Last updated: 15 September 2026

Source: Rat der Europäischen Union, «EU action on the influx of small parcels» und Pressemitteilung vom 03.09.2026; Frachtportal-News «EU-Rat billigt Zollreform» (15.09.2026)

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Logistics Concept

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Definition & Explanation

In customs law a low-value consignment is a shipment of small intrinsic value, typically a parcel sent directly to a private consumer - the classic cross-border e-commerce case. What counts is not weight but value: in the EU the duty-relief threshold long stood at EUR 150, and since 1 July 2026 a flat transitional duty of EUR 3 per category of goods applies to parcels below that line, with an EU-wide handling fee to follow under the customs reform. VAT is unaffected and has been due from the first euro since 2021. For forwarders and courier operators, low-value consignments are a thin-margin volume business: millions of individual declarations, a high error rate in goods descriptions and declared values, and a consignee who often learns of the charges only on delivery. That is precisely where the EU reform intervenes, by treating platforms and sellers as the importer for customs purposes. A low-value consignment should be distinguished from a private gift consignment, which has its own relief thresholds.

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