Quick answer: From July 1, 2026, a new customs duty of 3 euros per distinct item applies to all e-commerce parcels entering the European Union where the goods are valued at 150 euros or less. This replaces the previous duty exemption. Canadian online sellers shipping to EU consumers must understand two customs entry pathways: H7 (simplified e-commerce declaration for low-value B2C shipments) and H1 (traditional full customs entry for higher-value or commercial shipments). Registering for IOSS (Import One-Stop Shop) lets Canadian sellers collect VAT at checkout and use the streamlined H7 process.
