EU to introduce customs duty fee on low-value e-Commerce packages from July 2026
Following its decision on 13th November 2025 to abolish the EUR 150 customs duties exemption threshold on low value consignment goods as of 2028, the EU Council has taken a further step to protect EU businesses against the flood of low-value consumer goods entering into the Union from Third Countries.
New customs duty fee
From July 2026, a new customs duty fee of EUR 3 is to be introduced on all e-Commerce packages entering the EU with a value below EUR 150, a step seen as a temporary measure until the planned EU Customs Data Hub is established in 2028 as part of the EU Customs Reform. The fee will apply per item, meaning that parcels could be subject to multiple fees. Potentially the fee would be applied to item categories, meaning that the customs duty would apply per single product type, rather than to the number of that product being ordered.
What the fee is aiming to achieve
Whilst the temporary customs duty fee will help to eliminate the unfair competitive edge which e-Commerce operators outside of the EU are currently benefitting from, funds generated from the fee will help compensate EU customs authorities for the increasing costs being incurred through the current handling of huge volumes of low-value consignments. It should also act as a deterrent to non-EU suppliers from dispatching multiple small packages, instead encouraging larger grouped shipments to consumers. For the consumers themselves, the additional charge will mean that purchases of low value goods from outside of the EU may become less attractive, given the increased cost.
Additional fees considered by some Member States
Whilst this EU-wide step will surely be welcomed, some Member States are considering their own fee in addition to this. Romania, for example, is planning to introduce a separate logistics fee of 25 lei (ca. EUR 5) per parcel, whereby other countries are discussing their own customs duty fee, which may be applied on top of the EUR 3 fee decided on by the EU Council.
Planned EU-wide handling fee
The introduction of the customs duty fee is separate from current ongoing discussions within the EU regarding the introduction of a handling fee on e-Commerce packages, which is expected to be introduced by November 2026.
The IOSS
Set to affect those suppliers currently using the IOSS, a scheme through which it is believed up to 65% of consignments are currently being intentionally undervalued, the introduction of the temporary customs duty fee is essential to help combat the impact of the huge influx of non-EU products on the EU consumer market. Since VAT data is already declared via the IOSS, it is likely that this will be used as the basis of the customs duty fee. The channel through which the fee will be paid is not yet clear, although it is unlikely that this customs charge will be declared via the IOSS.