Customs: Council agrees to levy customs duty on small parcels as of 1 July 2026

The Council today agreed to apply a fixed customs duty of €3 on small parcels valued at less than €150 entering the EU, largely via e-commerce, from 1 July 2026.

This temporary measure responds to the fact that such parcels currently enter the EU duty free, leading to unfair competition for EU sellers, health and safety risks for consumers, high levels of fraud and environmental concerns. The measure will stay in place until the permanent arrangement for such parcels, agreed in November 2025, enters into force. The €3 duty will be applied to each different item, according to their tariff headings, contained in a consignment.

As of 1 July 2026, goods entering the EU in small consignments and valued at less than €150 will be subject to a fixed €3 customs duty. The rate will be applied to all goods entering the EU for which non-EU sellers are registered in the EU’s import one-stop shop (IOSS) for value-added tax purposes. This encompasses 93% of all e-commerce flows to the EU.

The measure is distinct from the proposed so-called ‘handling fee’ which is currently under discussion in the context of the customs reform package and the multiannual financial framework.

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/