EU customs duty: Introduction of customs duties on low-value parcels
The European Union is establishing a new framework for small parcels in online retail: From July 2026, a flat-rate customs fee of EUR 3 per shipment is to be levied on parcels with a value of goods under EUR 150. The aim is to create a more balanced competitive environment between EU suppliers and platforms or suppliers based outside the Union. Ecovis experts explain the details, based on information from the European Commission.
The background to this is the ongoing boom in cross-border e-commerce and the fact that small consignments have so far been treated as duty-free. The regulation is designed as a transitional solution and will remain in force until the EU customs data hub provides a fully digital, integrated customs environment from 2028 as part of the EU customs reform.
Why is a customs duty of EUR 3 being introduced for small consignments?
The aim of the new regulation is to ensure fair competition in online trade: EU retailers and bricks-and-mortar shops are increasingly competing with non-European platforms and suppliers, whose small consignments have so far been subject to import VAT but not to customs duties. The fixed EURO 3 fee per consignment is intended to reduce this specific advantage whilst providing a simple, scalable tool.
Affected shipments and additional costs
The measure applies to shipments from non-EU countries that are delivered directly to consumers in the EU and whose goods value is below EURO 150. It is a fixed customs component that can be applied regardless of product-specific tariff details. The Commission points out that this interim solution will apply until the EU customs data hub becomes operational.
Separately, an EU processing fee is under discussion, intended to offset the increased handling costs associated with large volumes of small parcels. This is a standalone fee and may be charged in addition to the customs duty.
We will answer your questions about the introduction of flat-rate EU customs duties for small consignments and the EU Customs Data Hub, as well as the planned processing fees.
Tino Wunderlich, Partner, Attorney at Law, Tax Consultant, Ecovis KSO, Berlin, Germany
Timetable for the introduction of the customs duty and the EU customs data platform
On 13 November 2025, the Council endorsed the gradual introduction of the EUR 3 fee starting in 2026 instead of mid-2028. In parallel, the Council and the Commission are working on the necessary legislative amendments and technical infrastructure. From 2028, the EU customs data hub is set to provide the definitive, data-driven customs framework for e-commerce.
Impact on online retailers, delivery service providers and consumers
A typical scenario: A mobile phone case costing EUR 18 is delivered to Germany from a non-EU country. In addition to import VAT, a fixed customs duty of EUR 3 will apply in future. The person liable for import duties and thus also for the EUR 3 customs duty is primarily the person who customs cleared the goods into free circulation (importer of records/declarant).
Notice: The declarant /importer of records must, in principle, be established within the customs territory of the Union (see Article 170 (2) UCC). Therefore, , for example, online retailers based in Asia, cannot be act as importer of records/declarant.
Consequently, the changes may be particularly relevant for parties based in the EU, such as freight forwarders and customs service providers (if not the customer acts as importer of records, e.g. commercial customers). This is especially relevant if they act as indirect representatives for the consignor in the non-EU country. For the individual customer, this may well mean a higher final price or additional charges levied by the delivery service provider.
Outstanding implementation issues
The temporary customs duty of EUR 3 per shipment is intended to apply to parcels sent directly from non-EU countries to consumers in the EU. However, its practical implementation still requires a setup on processes, ERP Systems and invoicing processes. Further topics have to be considered such as:
- Who will collect the EUR 3 from the final customer in the individual supply chain customs authorities, postal and courier services, or online marketplaces?
- How can the billing process and payment processes be standardised?
- How will “direct to consumers” be defined in complex marketplace scenarios?
- What interfaces to existing systems are needed?
- How will the integration into the future EU customs data hub work?
Impact of the customs and processing fee on e-commerce
The EU is planning two separate fees: a flat customs duty of EUR 3 to ensure fair competition and a separate processing fee to cover administrative costs, the details of which are still being negotiated, and which could be introduced as early as November 2026.
The customs duty will increase the cost of direct imports from non-EU countries and is likely to influence pricing and logistics decisions. EU retailers could benefit from this, for example, through faster deliveries and more transparent costs. In the long term, more warehouse locations within the EU and duty-paid services are expected.
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