What the New Customs Rules Change for ZZP

Do you order materials or goods from outside the EU — from China (Temu, AliExpress), from Ukraine, through Etsy, or anywhere else? From 1 July 2026 the rules have become stricter and slightly more expensive. Let's go through what exactly has changed and what to watch out for.

A tip: check where the product is physically shipped from. Many large platforms (AliExpress, Temu, Shein and the like) keep stock inside the EU for popular items. If the product ships from there, it is an ordinary intra-European delivery: no import, no €3 duty, no customs clearance at all. Look on the product page for a note along the lines of “Ships from: Netherlands/EU”.

The Main Changes

• A new duty: €3 per goods item (temporarily, until 2028)
• The €150 threshold, below which there was previously no duty, has been abolished
• A separate handling fee (~€2) will be added shortly
• More requirements for customs declarations
• The cost price of orders rises, especially for small and frequent orders

1. A €3 Duty per Goods Item

• Order shampoo + dye + conditioner and that is 3 different goods items → €9 in duty.
• Order 3 identical shampoos and that is 1 item → €3 in duty.

An important nuance: this is not a permanent rate. It is a temporary simplified tariff that applies from 1 July 2026 to 1 July 2028. After that, duty will again be calculated under the ordinary goods codes — and it may be either higher or lower than €3, depending on the specific product.

2. The €150 Threshold Has Been Abolished

Previously, goods worth up to €150 were imported without duty. That exemption has now been removed.

3. A Separate Handling Fee Is Coming Soon

The EU is preparing a separate additional charge (a “handling fee”) of roughly €2 per goods item, compensating customs for the cost of processing the growing flow of small parcels. It is expected to take effect around November 2026.

4. Duty Affects the BTW Calculation

Under the general customs principle, the base for calculating import BTW includes not only the value of the goods and the delivery, but also the duty paid. So the €3 (and later, possibly, the handling fee too) will likely end up in that base as well — which means the BTW charged on top will rise slightly.

An important distinction: the €3 duty itself cannot be reclaimed, it is an additional cost. With BTW, the situation depends on how exactly the product reached you:

• Most small orders go through the IOSS system. This means the seller shows and charges the BTW already at checkout and remits it to the tax authority themselves. In this case the document you need for the BTW deduction is the invoice from the seller or platform with their BTW or IOSS number.
• If the seller is not connected to IOSS, or the parcel amount exceeds €150 — then BTW is paid at customs clearance at the border, and here you need a customs document: the import declaration (aangifte ten invoer), made out in your name or your company's name, together with the payment receipt. Such documents are usually provided by the courier service (PostNL, DHL, UPS) that handled the clearance on your behalf. If your company's name does not appear on those documents, the tax authority may refuse to refund this BTW, even if you actually paid it.

Large platforms usually aim to include such duty in the price at checkout right away, so the buyer has no surprises later — but that is not guaranteed with every seller.

Practical advice on what to look at when ordering:

• Does the site show BTW already at checkout? If so, this is most likely IOSS, and there will be no BTW surprises at the border.
• The total amount of the parcel — under or over €150? Above €150, IOSS no longer works: BTW and duty (now as a percentage rather than a flat €3) will almost certainly have to be paid separately to the courier when you receive the parcel.
• Several small orders can be combined into one physical parcel and together exceed €150 — then it goes through ordinary customs clearance, even if each item on its own cost little.
• After receiving the parcel, check whether a letter has arrived from the courier demanding an additional payment at the border — if so, it is precisely that document (not the seller's invoice) that you will need for the BTW deduction.

5. Declaration Requirements Are Increasing

Platforms and sellers must now submit more precise data on every product. Each parcel up to €150 now requires a separate customs declaration and at least three product identification codes. For small ZZP businesses this means, in practice:

• a higher chance of delays at the border;
• more possible checks;
• more cases where customs itself “splits” one parcel into several items → and therefore more duty.

6. Effect on the Cost Price

• Every order becomes slightly more expensive — even the cheapest small items.
• Frequent small orders become less advantageous — it is better to combine purchases into one order where possible.
• Duty + (later) the handling fee + higher BTW on that amount together — the combined effect can be substantial, especially with regular orders of consumables.

The bottom line for ZZP: if you regularly order materials from outside the EU, it is worth recalculating your real cost price now, with the new duty included — and keeping an eye on news about the handling fee, which comes into effect in the coming months. And, as always, keep all the documents for every order: under the new rules that becomes even more important for correct bookkeeping.