
In December 2025, we reported that EU finance ministers had agreed to introduce a temporary €3 duty on low-value parcels. At the time, the measure was positioned as a bridge solution before the full removal of the €150 exemption planned under the wider customs reform.
Now, the legislative text has been formally adopted. The exemption is officially being phased out.
What Will Change From July 2026
From 1 July 2026 to 1 July 2028, a flat €3 customs duty will apply to each tariff category within a parcel sent directly to EU consumers.
This is important: the charge is calculated per product classification, not per parcel.
The Council’s example is straightforward. If a parcel contains:
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1 silk blouse
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2 wool blouses
Silk and wool fall under different tariff codes. That means two categories — and a total duty of €6.
Once the new EU Customs Data Hub becomes operational—currently expected in 2028—the interim system will be replaced by standard customs tariffs.
Why The EU Is Acting Now
The scale of small-parcel imports has accelerated sharply. In 2024 alone, 4.6 billion small parcels entered the EU market. Volumes have doubled every year since 2022, and around 91% of shipments originate from China.
EU officials argue that the previous €150 exemption created an uneven playing field for European sellers and added strain to customs systems.
Customs duties are a traditional source of EU revenue, with Member States retaining part of the collected amounts as administrative costs.
What This Means for E-commerce
For cross-border sellers, especially those shipping directly from Asia, the change introduces new cost layers and more detailed classification requirements. Parcels containing mixed product types could generate multiple charges.
For EU-based retailers, the reform may narrow the price gap created by duty-free low-value imports.
The broader customs reform — including a new EU customs authority and central data hub — is still under negotiation between the Council and the European Parliament.



