The Council has agreed to introduce a fixed customs duty of €3 on small parcels valued under €150 entering the EU, effective 1 July 2026. This measure applies primarily to e-commerce parcels and is intended as a temporary solution until the permanent customs reform comes into force.

Scope of the Measure

• The €3 duty applies to all goods under €150 where the non-EU seller is registered in the Import One-Stop Shop (IOSS) for VAT purposes.
• This covers approximately 93% of all e-commerce flows entering the EU.
• The measure is separate from the 'handling fee' proposal, which remains under discussion in the context of wider customs reforms.

Rationale
The Council cites concerns about:

• Unfair competition for EU sellers
• Consumer safety and health risks
• High levels of fraud
• Environmental considerations

Next Steps

• The measure will stay in place until the permanent solution eliminating the customs duty relief threshold is implemented.
• Under the permanent system, all goods under €150 will become subject to standard EU tariff rates.
• The Commission may assess extending the fixed rate to non-IOSS registered traders in the future.