EU customs duty on small parcels: €3 levy starting from July 2026

On December 12, the EU Council agreed on a fixed customs duty of €3 to be levied on small parcels below €150 imported from non-European countries.

Starting from 1 July 2026, this duty will be applied to each item contained in small consignments imported by non-EU sellers registered under the Import One-Stop Shop (IOSS) scheme. The measure could later be extended to non-registered sellers as well.

This new fixed customs duty is a temporary solution, pending the total removal of the €150 threshold for duty-free importation of low-value goods. As agreed by the Council on November 13, the application of customs tariffs from the first euro is expected to enter into force in 2028, following the successful implementation of the EU Customs Data Hub.

In parallel, a “handling fee” for customs clearance is being discussed at EU level as part of the customs reform package, but also at national level in several EU Member States. In this context, a €2 handling fee was proposed in the French Finance Bill for 2026. If adopted, this handling fee would be added to the fixed customs duty, bringing the total customs levy to €5.

The taxation of low-value imports aims to combat unfair competition from non-European e-commerce players and to address environmental concerns. Indeed, in order to avoid customs duties, imported goods are often undervalued or split into multiple small parcels.

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Source : Europa