EU announces major customs update: €3 duty on low-value e-commerce imports starting July 2026
EU Member States reached a key agreement on December 12, 2025, to overhaul customs rules for e-commerce parcels. Starting July 1, 2026, all parcels entering the EU valued at €150 or less will incur a flat €3 customs duty per item.
This new measure marks one of the most significant updates to EU customs regulations in decades, following the earlier announcement of a €2 handling fee per consignment, set to be introduced in November 2026. It also comes on the heels of the US decision to end its low-value import duty exemption.
Why this change is so important?
Eliminating the “de minimis” exemption: This new duty closes the long-standing “de minimis” gap, which previously allowed many small shipments to enter duty-free, providing a level playing field for EU businesses.
Fairer competition: The reform aims to address unfair pricing advantages enjoyed by non-EU sellers by ensuring that all businesses are subject to the same customs duties.
Enhanced consumer protection: The move also strengthens efforts to combat undervaluation, fraud, and compliance issues that have plagued cross-border trade, especially with small parcels.
Modernising customs: This update is part of broader efforts to modernise the EU’s customs framework in preparation for the EU Customs Data Hub and further reforms scheduled for 2028.
As e-commerce continues to expand rapidly, the new rules aim to provide a fairer, more transparent system for cross-border trade, benefiting both businesses and consumers within the EU Single Market.
An interim measure ahead of the full customs reform
It is important to note that the €3 duty is an interim measure, designed to bridge the gap until the full EU customs reform package takes effect, including the launch of the EU Customs Data Hub and the eventual elimination of the €150 exemption by 2028. This temporary solution was driven by concerns from several Member States - such as France and the Netherlands - that planned to implement their own interim charges for low-value imports ahead of the EU-wide system. The Commission was keen to avoid fragmented, national approaches, so the new EU-wide system ensures consistency across Member States.
The impact on the consumers
"The €3 duty, combined with the €2 handling fee, will likely result in higher costs for consumers, potentially leading to price increases on many e-commerce goods. However, whether this will reduce the volume of low-value imports or simply raise consumer prices is uncertain."
The US market provides some insights: when import-related costs rise, consumers may shift towards alternative retailers. However, given that online prices in the EU fluctuate regularly and cross-border shopping has become ingrained in consumer behavior, significant changes in purchasing patterns may take time.
Furthermore, large Chinese e-commerce companies are already adjusting their supply chain strategies by establishing local warehouses. This suggests an understanding that increased costs could impact demand, and faster delivery times could become an even more crucial competitive advantage - particularly against players like Amazon, which already has an efficient fulfilment network in place.
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