The European Council has approved new customs duty rules eliminating the exemption for parcels valued under EUR 150. From 1 July 2026, an interim flat-rate duty of EUR 3 will apply per item category in small parcels sent directly to EU consumers, until the new EU customs data hub becomes operational around 2028, when standard customs tariffs will take effect.
The European Council approved new customs duty rules on 11 February 2026, eliminating the current exemption for parcels valued under EUR 150.
From 1 July 2026, an interim flat-rate duty of EUR 3 will apply to items in small parcels valued at less than EUR 150, before specific customs tariffs take effect for all imported goods. The new rules respond to the fact that such parcels currently enter the EU duty free, leading to unfair competition for EU sellers.
Customs tariffs will therefore apply to all goods entering the EU once the EU customs data hub, under discussion as part of a broader fundamental reform of the customs framework, is operational. This is currently expected in 2028.
Example: A parcel contains 1 blouse made of silk and 2 blouses made of wool. Therefore, because of their different tariff subheadings, the parcel contains two distinct items, and EUR 6 in customs duty should be paid.
The new system will have a positive impact both for the EU budget as well as for national public finances, as customs duties constitute a traditional own resource of the Union, and member states retain part of those amounts by way of collection costs. The measure is distinct from the proposed so-called “handling fee” currently under discussion in the context of the customs reform package.
The interim flat rate customs duty of EUR 3 will be levied on each item category contained in a small parcel entering the EU from 1 July 2026 to 1 July 2028 and may be extended as appropriate. Once the new EU customs data hub is operational, this interim duty will be replaced by normal customs tariffs.
Earlier, on 12 December 2025, Finance ministers agreed to abolish the customs duty exemption for e-commerce imports valued under EUR 150 and to replace it with a fixed EUR 3 import duty per package.
