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The end of duty-free small parcels
The EU 3 euro customs duty applies since 1 July 2026 to every parcel from outside the EU worth up to EUR 150 that is sold to a consumer. Until 30 June such consignments paid no customs duty, only VAT. Now every type of item in the parcel costs EUR 3, until 1 July 2028.
From 1 November 2026 an EU handling fee of EUR 2 per item type is expected on top. If you ship to EU consumers from the UK, the US, Switzerland or Asia, that is a cost on every order. If you sell from inside the EU, low-price competition from outside just became noticeably dearer.
Counted per item type, not per piece
The duty applies per item in a consignment, based on tariff classification, not on quantity. Customs counts the lines in the declaration: each tariff code is a line, and each line costs EUR 3, however many pieces it holds.
| Parcel contents (value up to EUR 150) | Item types | Duty |
|---|---|---|
| Five identical T-shirts | 1 | EUR 3 |
| One T-shirt and one watch | 2 | EUR 6 |
| Two toys, a wool coat and three bottles of shampoo | 3 | EUR 9 |
| A parcel above EUR 150 | n/a | normal duties per product, as before |
It applies to distance sales to consumers, so orders through an online store or a marketplace, whether the seller collects VAT through the Import One-Stop Shop (IOSS) or another scheme. Goods with preferential origin under a trade agreement fall outside it, as long as VAT was not collected through IOSS. VAT on the goods remains due exactly as before.
The second charge: a EUR 2 handling fee
The reform of the Union Customs Code, adopted in September 2026, introduces a fixed fee for the customs work on every distance-sale parcel. The Commission set it at EUR 2 per item, counted the same way as the duty: per declaration line. It is expected to apply from 1 November 2026, once the delegated act clears scrutiny. The same day, product identifiers in the declaration become mandatory, so customs can stop unsafe goods faster.
- Customs duty: 3 item types at EUR 3EUR 9
- Handling fee from 1 November: 3 at EUR 2EUR 6
- Together, on top of VATEUR 15
Three T-shirts count as one item type, a watch and a phone case as one each. VAT applies on top, as before.
Who pays
The declarant pays: the seller or importer, or their indirect representative. Under the new customs code, formalities and payment sit squarely with non-EU platforms and sellers, not with the consumer, who pays only in very residual cases. In practice a seller outside the EU builds the cost into price or shipping, or absorbs it.
Small baskets carry the heaviest share
| Order | Item types | Duty | Fee from 1 November | Total | On the price |
|---|---|---|---|---|---|
| EUR 20, earbuds and a case | 2 | EUR 6 | EUR 4 | EUR 10 | 50 percent |
| EUR 45, a pair of sneakers | 1 | EUR 3 | EUR 2 | EUR 5 | 11.1 percent |
| EUR 120, a jacket | 1 | EUR 3 | EUR 2 | EUR 5 | 4.2 percent |
| EUR 140, four types of clothing | 4 | EUR 12 | EUR 8 | EUR 20 | 14.3 percent |
A cheap parcel with mixed goods becomes the dearest in relative terms. A single pricier item barely feels it.
A seller outside the EU shipping to EU consumers
Build EUR 5 per item type into prices from November, on top of VAT. Bundling, a narrower range per parcel or stock in an EU warehouse change the sum. From 1 July 2028 normal duty rates per product apply, and the picture changes product by product.
An online store inside the EU
Your price gap with direct-from-outside sellers narrows sharply on small orders. That is the moment to make visible what you do better: delivery in one or two days, local returns, a working withdrawal button, service in the customer's language. If your store is not converting, why is my online store not selling lists where it usually breaks.
A business importing for its own use
Buying abroad for your own use or for resale in a physical store is not a distance sale to consumers. Normal customs rules apply as before.
Where an EU store can now win
A few euros of price advantage alone do not win a customer. What does is being visible when someone searches and being clear about delivery and returns. That means ecommerce SEO on the products people actually type, ads with a budget you check in the Google Ads budget calculator, and a margin you verify with the margin calculator before you touch prices.
- List the products that compete directly with parcels from outside the EU under EUR 150. That is where price comparison shifts most.
- Put delivery time, returns and service next to the price, on product pages and in ads.
- If you ship from outside the EU, ask your forwarder or IOSS intermediary how they will declare product identifiers from November.
Other EU rules for online stores: the ban on generic green claims, the accessibility law one year on and the calendar of new EU rules in 2027.