From 1 July 2026, every parcel entering the EU carries a €3 flat-rate customs duty per HS6 code, regardless of value. For beauty brands this matters in a specific way, because cosmetics, skincare and hair care are typically low-unit-value SKUs where €3 per code is a disproportionate share of landed cost. A €15 serum shipped direct from the US now picks up a 20% customs overhead before any other cost is added.

The €150 de minimis exemption ends on 1 July 2026. From that date the €3 flat-rate duty applies per unique HS6 commodity code per parcel. Cosmetics and personal care products span multiple HS6 codes: 3304 covers beauty and make-up products, 3305 covers hair care, 3306 covers oral hygiene, and 3307 covers perfumes and shaving preparations. A gift set containing three product categories in a single parcel carries three separate €3 charges. An additional €2 handling fee per HS6 code is expected by November 2026, taking combined exposure to €5 per code.

For brands running EU DTC sales from US warehouses, the calculation is simple. Model the HS6 code composition of your average order, multiply by €3, and recalculate contribution margins at current price points. The brands hit hardest are those with mixed-SKU orders and low average order values. EU-based fulfillment removes the per-order exposure, because goods imported in bulk to an EU warehouse carry the customs overhead once on the bulk shipment, not on every consumer order from July onward.

• €3 flat-rate duty applies per HS6 code per parcel from 1 July 2026, so beauty brands with multi-category orders attract multiple duty charges per parcel
• Key beauty HS6 codes: 3304 (make-up, skincare), 3305 (hair care), 3306 (oral hygiene), 3307 (perfume, shaving), and each code in a parcel is a separate €3 obligation
• A €2 handling fee per HS6 code follows by November 2026, taking total exposure to €5 per code per parcel
• IOSS registration covers VAT on sub-€150 imports but does not remove the new customs duty, so both apply in parallel from July
• EU-based fulfillment removes per-order customs exposure, with duty paid once on bulk import rather than on every consumer shipment

Beauty brands with high SKU diversity and low average order values are among the most exposed when the de minimis exemption ends. The case for moving stock to an EU warehouse before July 2026 is now a margin calculation, not a strategic preference. Expandly's Netherlands warehouse handles bulk import and EU-local fulfillment, taking per-order customs costs out of the equation.