3 EUR duty per item group from 1 July 2026; new guarantee duties for SA carriers

Carriers using the special VAT arrangement (SA) for low-value imports face a new fixed duty and new guarantee duties from 1 July 2026Tulli. Tulli has updated its guidance so that a flat 3 euro import duty is collected on every item group in a customs declarationTulli, the customs debt on Import One-Stop Shop (IOSS) consignments is secured by a fixed reservation against the comprehensive guarantee rather than declaration by declaration, and indirect representatives declaring IOSS consignments on low-value declarations must earmark part of their guarantee reference amount for those clearances.

The SA arrangement lets a carrier registered with Tulli's authorisation centre declare consignments worth no more than 150 euro for private individuals and other non-VAT-registered consignees, paying the VAT to Tulli monthly on a collective invoice. The carrier files a normal low-value import declaration, flags SA use with an additional procedure code, and must hold a deferment authorisation (maksunlykkäyslupa) with a matching guarantee undertaking, plus keep records detailed enough for customs to verify the tax collected.

From 1 July 2026 the duty-free treatment of consignments worth no more than 150 euro endsTulli under the amended EU Duty Relief Regulation (1186/2009, Articles 23-24 deleted)Tulli. IOSS freight and postal consignments of no more than 150 euro, and non-IOSS postal consignments of no more than 150 euro, carry a fixed 3 euro duty per item groupTulli; other goods worth no more than 150 euro per consignment carry normal tariff-based duties. That change is distinct from the handling fee still being prepared in the wider EU customs reform, whose details Tulli expects in January-February 2026.

For the SA page's audience the practical consequences are threefold. First, the 3 euro duty is charged to the declarant on the customs declaration for each item group, and the carrier pays the VAT and the duty to Tulli. Second, no guarantee is reserved declaration by declaration for the IOSS customs debt; instead Tulli makes a fixed reservation against the authorisation holder's comprehensive guarantee (yleisvakuus) reference amount and security given, and holders must ensure the declared reference amount stays sufficient. Third, a representative that declares an IOSS consignment on a low-value declaration must allocate a share of its comprehensive-guarantee reference amount to IOSS clearances, for which Tulli makes the fixed guarantee reservation. Comprehensive-guarantee holders should check the worked example for the reference amount on the Yleisvakuuslupa page under the heading for indirect representatives clearing low-value consignments from 1 July 2026, and apply for an amendment in the Luvat ja päätökset service if the amount is too low.

Payment mechanics for IOSS customs debt are also new: it can be paid on a monthly periodic invoice or in advance before the invoice is formedTulli, based on a weekly CSV breakdown.

Legal basis: amended Council Regulation (EC) No 1186/2009 on duty relief (Articles 23-24 deleted)Tulli; the fixed 3 euro item-group duty and the guarantee and payment mechanics per Tulli guidance effective 1 July 2026.