EU Small Parcels to Face a Temporary €3 Duty per Item
From July 1, 2026, the EU will end the existing customs-duty exemption for low-value e-commerce parcels with an intrinsic value of no more than €150 and apply a temporary €3 duty per declared item.
What are the key facts?
- 1Low-value e-commerce parcels under €150 will lose the existing customs-duty exemption
- 2Temporary duty applies from July 1, 2026
- 3Temporary duty is €3 per declared item
- 4The temporary duty is planned to remain in effect until July 1, 2028
- 5The EU plans to strengthen product-identification declarations
- 6Declarations must transmit seller, manufacturer, and standardized identifier information
What happened?
According to official EU materials, from July 1, 2026, low-value e-commerce parcels entering the EU with an intrinsic value of no more than €150 will no longer benefit from the existing customs-duty exemption and will be subject to a temporary duty of €3 per declared item. The measure is planned to remain in effect until July 1, 2028. This charge is separate from VAT, carrier handling fees, and any customs-clearance service fees that may apply. The actual amount will also depend on the tariff classification of the goods, the number of declaration lines, and the type of customs declaration used.
From November 1, 2026, the EU plans to strengthen the submission of product-identification information, requiring the transmission of the seller’s product identifier, the manufacturer identifier, and, where available, standardized identifiers. The changes will affect non-EU sellers that ship small parcels directly to EU consumers through Amazon, eBay, TikTok Shop, and independent websites, particularly businesses using low-priced products, multiple SKUs, and one-item-per-parcel models. Sellers need to recalculate EU prices and review their IOSS processes, product codes, and logistics declaration data.
What does this mean for cross-border sellers?
From July 1, 2026, low-value e-commerce parcels entering the EU with an intrinsic value of no more than €150 will lose the existing customs-duty exemption and incur a temporary €3 duty per declared item. The cost may be added to VAT, carrier handling fees, and customs-clearance service fees. Sellers should review pricing, IOSS processes, product codes, and logistics declaration data for low-priced, multi-SKU, and one-item-per-parcel operations; the €3 charge should not be treated simply as a fixed fee per shipment.
What should sellers do now?
- 1This week, identify parcels with an intrinsic value of no more than €150 shipped to the EU through Amazon, eBay, TikTok Shop, and independent websites; estimate the additional €3 cost per declared item and create a platform-by-SKU list.HS duty estimate
- 2This week, verify the IOSS process, tariff codes, declaration lines, and logistics fields for each SKU shipped to the EU; complete the seller and manufacturer identifiers and produce a pre-shipment missing-data checklist.VAT quick lookup
- 3This week, prepare an EU price-recalculation sheet for low-priced, multi-SKU, and one-item-per-parcel operations, listing duties, VAT, carrier handling fees, and customs-clearance service fees separately, and complete adjustment recommendations for affected SKUs.
- 4This week, prepare product information for the enhanced declaration requirements effective November 1, 2026; organize seller product identifiers, manufacturer identifiers, and standardized identifiers where available, and complete a field table for import into the logistics system.Compliance