Starting from 1 July 2026, the European Union will remove the customs duty relief threshold, also known as the de minimis exemption, for goods with a value not exceeding EUR 150. Imported goods with a value not exceeding EUR 150 will be subject to a temporary simplified customs duty under EU rules.

The customs duty will be calculated at EUR 3 for each distinct declared item or tariff classification. For example, if one postal item contains two different types of goods, a customs duty of EUR 6 will apply. However, gifts sent from one individual to another individual with a value not exceeding EUR 45 will remain within the duty-free scope.

According to the requirements of the postal operators of the 27 EU Member States, postal items containing goods sent by business customers, online sellers or e-commerce platforms to consumers in the EU, and  with an IOSS (Import One Stop Shop) number ( whether the IOSS number is entered in the sender's “VAT Number” field or the Addressee's “Tax ID” field) , must be processed under the Delivered Duty Paid (DDP) procedure. This means that the relevant duties must be paid at the time of posting.

Note: Starting from 1 November 2026, Deutsche Post requires all postal items containing goods sent by business customers, online sellers, physical sellers or e-commerce platforms to consumers in Germany to be processed under the DDP procedure, regardless of whether an IOSS number is used.

As Chunghwa Post has not yet concluded the relevant DDP agreements with EU countries and has not yet completed the operational mechanism for EU customs duty information connectivity, DDP service for postal items destined for EU countries is not currently available.  Chunghwa Post will adjust the acceptance of postal items destined for EU countries from 1 July 2026 as follows:

1.Items temporarily suspended from acceptance
Postal items containing goods sent by business customers, online sellers, physical sellers or e-commerce platforms to consumers in the EU, and with an IOSS number ( whether the IOSS number is entered in the sender's “VAT Number” field or the Addressee's “Tax ID” field) . These items must be processed under a sender-paid duty procedure.

2.Items still accepted
The following items may continue to be accepted under the current addressee-paid duty procedure:

(1) Postal items containing goods, other than Type 1 items above, sent to consumers in the EU by business customers, online sellers, physical sellers or e-commerce platforms.  (Except for Germany, effective November 1, 2026)
(2) Postal items sent from one individual to another individual (C2C).
(3) Postal items containing goods with a value exceeding EUR 150.
(4) Document items, which are not subject to customs duty.

Please note that, from 1 July 2026, for all postal items containing goods destined for EU countries, senders must correctly provide the item description, quantity, value, country of origin, and tariff code, such as the HS Code or TARIC Code.

If an item is returned, delayed, charged additional fees, or causes any other loss due to a missing tariff code, incomplete information, or false declaration, the sender shall be responsible for all related liabilities and expenses. Postage already paid will not be refunded by Chunghwa Post.