For years, businesses and consumers in Denmark have quietly benefited from the €150 customs threshold. As long as a parcel coming from outside the EU was valued at €150 or less, no customs duty was charged. Only VAT and the usual handling fee appeared on the invoice. That rule is now being dismantled: EU finance ministers have agreed that the €150 customs threshold must go, and that duties will be charged on low-value parcels as well.
Behind the scenes, the decision is driven by exploding parcel volumes and systematic undervaluation. European retailers are also under pressure, as they must compete with ultra-cheap imports from platforms such as Shein, Temu and Alibaba. The change is not just a political headline from Brussels. It has direct implications for Danish SMEs, from online shops importing stock to small companies buying tools and equipment online.
What is the €150 customs threshold – and why is it ending?
The €150 customs threshold was introduced to make life easier for customs authorities and businesses. Small consignments were exempt from customs duty because the administrative cost of processing every tiny parcel would have outweighed the duty collected. VAT, on the other hand, has been due from the first krone since the 2021 e-commerce reforms.
The system worked as long as cross-border e-commerce was modest. Today it is not. EU customs handled billions of low-value parcels in 2024, most of them ordered from outside the EU. A large share is undervalued to stay under the €150 customs threshold, or split into several micro-shipments to avoid duties altogether. That creates four clear problems:
- unfair competition for EU-based webshops that import and declare goods correctly
- massive pressure on customs capacity
- higher risk of unsafe, counterfeit or non-compliant products entering the market
- environmental costs from shipping a growing number of single-item parcels
By scrapping the €150 customs threshold, the EU wants to close this loophole and bring customs treatment in line with VAT rules: duties from the first euro, regardless of parcel value.
Timeline for phasing out the €150 customs threshold
There are two key dates to keep in mind.
From 2026: temporary rules for low-value parcels
Finance ministers have agreed to put an interim solution in place as soon as possible in 2026. The political message is clear: the €150 customs threshold will not be allowed to run unchecked until 2028. The temporary regime is expected to introduce a simple way to levy customs duties on low-value goods. It may also include a small flat handling fee per parcel to fund controls.
From 2028: full customs reform and the EU Customs Data Hub
The long-term regime starts when the EU Customs Data Hub goes live, currently expected in 2028. At that point the €150 customs threshold disappears completely from legislation. All parcels can then be assessed under the full customs rules using shared data. Platforms and marketplaces are expected to take a larger part of the compliance burden. This means calculating and collecting duties and VAT at checkout instead of leaving customers to face surprise bills on delivery.
How ending the €150 customs threshold affects Danish SMEs
The abolition of the €150 customs threshold will not hit every business in the same way. The impact depends on how your company uses imports.
Webshops importing stock
If you import goods from outside the EU to hold in stock in Denmark, you already deal with customs duty on larger consignments. With the end of the €150 customs threshold, duty starts to apply to:
- small restock orders
- sample shipments
- low-priced items previously shipped as “duty-free” parcels
Your landed cost per product rises because it now includes duty and any handling fee on every parcel. Margins in sensitive categories such as textiles, footwear and accessories will feel this most. Some low-margin products may no longer be profitable once the full landed cost is taken into account.
Drop-shipping and marketplace models
If you operate a drop-shipping model, or sell via platforms that fulfil orders directly from warehouses outside the EU, the change is more structural. More parcels will be stopped for customs, and more of them will attract duty. At the same time, EU reforms are shifting responsibility to the platforms themselves. Marketplaces are expected to act as “deemed importers”, calculating and collecting duty and VAT at the point of sale.
That can be positive – fewer surprise invoices for your customers – but it will also show up in higher platform fees and tighter product-data requirements.
Ordinary SMEs buying online
Even if you never resell goods, you probably buy something from non-EU websites: tools, spare parts, specialist electronics, niche equipment. These costs remain fully deductible, and import VAT is usually reclaimable, but the invoice from the carrier will look different. More lines will be linked to customs: duty, handling fee, VAT calculated on a higher base. For companies with tight budgets, the end of the €150 customs threshold therefore belongs in the 2026 and 2027 cost forecasts.
Need clarity on how the new customs rules affect your business?
If your company imports goods or relies on online platforms outside the EU, the end of the €150 customs threshold will alter your cost structure and documentation requirements.
We provide structured reviews of import flows, landed cost calculations and customs/VAT setup, so you can adjust pricing and bookkeeping before the new rules take effect.
Book a consultation time directly through our website.
What to adjust in pricing, logistics and bookkeeping
The decision to scrap the €150 customs threshold forces a few concrete housekeeping steps.
Pricing and margins
Recalculate landed costs for imported products. Include purchase price, freight, customs duty, any flat parcel fee and the timing of VAT. Identify where the gap between old and new landed cost is largest, and either reprice, slim down the assortment or replace suppliers.
Logistics and suppliers
Talk to freight forwarders about how they plan to handle the new rules. Consolidating several small orders into fewer, larger consignments may become cheaper than sending dozens of low-value parcels. Non-EU suppliers will need to provide clean product data: realistic values, correct HS codes and clear origin information.
Bookkeeping and VAT control
More customs activity means more import entries and more reconciliation work. Make sure your accounts have clear procedures for checking carrier invoices, booking customs duty to the right accounts and reconciling import VAT. Clean data at this stage makes later tax audits far less painful.
A tougher environment, but a fairer playing field
For many Danish SMEs, the end of the €150 customs threshold feels like another layer of complexity on top of already busy day-to-day operations. At the same time, it removes a major distortion. Businesses that pay duties properly and follow EU product rules gain from a market where ultra-cheap imports no longer enjoy a structural advantage built into the customs code.
The businesses that come out strongest are the ones that treat the reform as a practical project, not a distant political debate. Understand where the €150 customs threshold affects your imports, map the cost impact, and adjust pricing, logistics and bookkeeping routines before the first wave of new-style parcels hits in 2026.
If your business depends on regular imports, this is the right moment to map your exposure and adjust your cost models. The shift away from the €150 customs threshold will not wait until 2028, and the first changes will already appear in 2026. A short review of your import routines, tariff codes and landed-cost structure is usually enough to prevent unexpected margin loss later.
If you need a clear assessment of what the transition means in practice for your company, you can schedule a consultation through our website.