We want to bring your attention to an important update on EU customs duty rules that will impact imports of small parcels, especially e-commerce shipments from outside the EU.

Today the Council formally approved new customs duty rules for goods contained in small parcels entering the EU, largely via online sales platforms, ending the longstanding duty-free exemption for low-value parcels.

Concretely this means the current customs duty relief that allows parcels valued under €150 to enter the EU without duty will be removed. Once the new EU Customs Data Hub is operational (currently targeted for 2028), normal customs tariffs will apply to all goods.

In the meantime, between 1 July 2026 and 1 July 2028 a flat customs duty of €3 per distinct item category in each parcel will be levied. This duty is based on the tariff sub-heading of the items contained in the parcel.

As an example, the duty is assessed per tariff category (i.e. distinct six-digit customs codes):

Concrete example for different tariff headings:
• 1 pair of running shoes (e.g., sports footwear tariff)
• 2 football jerseys (e.g., knitted sports shirts tariff)

Since these fall under two different tariff classifications, the parcel would mean €6 in customs duty (€3 + €3).However, if all items share the same tariff classification, only one €3 duty applies.

The exemption for small parcels has resulted in unfair competition for EU sellers and limited customs oversight. In 2024, around 4.6 billion small parcels entered the EU, with about 91 % coming from China. The interim €3 levy aims to level the playing field and contribute customs revenue to both the EU budget and national finances.

This measure is separate from the proposed “handling fee” that has been discussed under wider customs reform negotiations.

Next steps:

▪ 1 July 2026 – 1 July 2028: Interim €3 duty per tariff category applies to small parcels entering the EU.
▪ 2028 (expected): Once the EU Customs Data Hub is fully operational, the interim regime will be replaced by normal customs tariffs applied per product at their full duty rates.
▪ Ongoing: Discussions continue between the Council and European Parliament on the broader customs reform package, including the Customs Data Hub and possible new EU customs authority.

We will continue to monitor implementation guidance and any follow-on measures affecting e-commerce, logistics providers, and supply chains and FESI will continue engaging in the UCC revision.

Useful Links

• Council gives final green light to new customs duty rules for small parcels – Official press release (11 Feb 2026)
https://www.consilium.europa.eu/en/press/press-releases/2026/02/11/council-gives-final-green-light-to-new-customs-duty-rules-for-small-parcels/

• Customs: Council agrees to levy customs duty on small parcels from 1 July 2026 – Press release (12 Dec 2025)
https://www.consilium.europa.eu/en/press/press-releases/2025/12/12/customs-council-agrees-to-levy-customs-duty-on-small-parcels-as-of-1-july-2026/

• EU customs: Council agrees position on key features for a more modern, efficient and secure framework
https://www.consilium.europa.eu/en/press/press-releases/2025/06/27/eu-customs-council-agrees-position-on-key-features-for-modern-framework/  

• Modernising the EU customs union (background)
https://www.consilium.europa.eu/en/policies/eu-customs-union/modernising/  

• The EU customs union (background)
https://www.consilium.europa.eu/en/policies/eu-customs-union/