Do you order parcels online from outside the European Union? Soon, you will likely face a new customs duty of € 3 per item. The European Council recently decided to introduce a temporary customs duty on small shipments from outside the EU. This measure will take effect on July 1, 2026, and will impact the e-commerce sector in particular.
Our experts discuss the background and consequences of the new rules.
Exponential growth brings risks
E-commerce is booming business: shipments from non-EU countries are increasing exponentially. According to the European Commission, an average of 12 million parcels entered the EU every day in 2024 — a 229% increase compared to 2022.
Products from non-EU countries are attractive to consumers due to low pricing. But these cheap products are not without risk. Many shipments fail to comply with tax laws, meaning VAT and customs duties often go unpaid. Moreover, the influx of goods poses risks such as poor product safety, environmental damage, and unfair competition with European businesses.
Temporary € 3 duty per item for small parcels
To address the downsides of the rapidly growing influx of small shipments, the European regulator decided some time ago that action was required. As part of the Customs Reform, several measures were announced, such as abolishing the € 150 customs duty exemption from 2028 and establishing a European customs authority.
However, the Customs Reform will take time. To tackle the problematic parcel flow right now, the European Council decided on 12 December 2025, to apply a temporary customs duty for small parcels from non-EU countries. The following has been announced:
A customs duty of € 3 per item is to be introduced. This is a fixed amount per item, regardless of the nature or classification of the product.
The new rules will come into effect on 1 July 2026, applicable to small shipments worth up to €150 sent directly from non-EU countries to consumers in the EU.
The duty is temporary, likely to end in 2028 when the Customs Reform measures enter into force.
The handling fee as Cost Compensation
Negotiations are also underway on introducing a handling fee for small parcels from outside the EU. This fee is intended to cover the costs customs authorities incur to process these shipments. Several EU member states prefer not to await the outcome of these negotiations. For example, the Netherlands is set to introduce a € 2 handling fee per declaration line as of 1 February 2026. This handling fee is separate from the customs duty mentioned earlier and will later be replaced by a European handling fee.
Rules are changing: stay informed
Businesses that are active in the e-commerce sector are advised to prepare for these changes. Rules are changing quickly and frequently, and various new initiatives are in underway.
Our experts would be happy to help you map the impact of these new rules and proposals. Would you like to learn more about the handling fee or the new customs duty? Marisa Hut and Stevie Mols of VAT & Customs Advisory would gladly update you on developments, key considerations, and opportunities in international trade.
The legislation and regulations in this area may be subject to change. We recommend that you discuss the potential impact of this with your Baker Tilly advisor.
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