Summary
Summary
The EU’s decision to abolish customs duty relief for small-value imports is driven by the surge in online orders from third countries, particularly Asian e-commerce platforms. The influx of 4.6 billion small parcels in 2024 alone has necessitated stricter controls on cross-border trade.
On February 11, 2026, the EU Council adopted Regulation (EU) 2026/382, which will abolish the currently applicable customs duty relief for low-value imports (up to EUR 150). The customs duty relief for low-value consignments shall be abolished by July 1, 2026.
Small Parcel Fee – Why
The main reasons behind the harmonized decision by the EU institutions to abolish customs duty relief for small-value parcels are closely related to the astronomical growth in online orders from third countries, mainly from Asian e-commerce marketplaces.
The global impact of e-commerce marketplaces that facilitate the sale of low-value goods (e.g., cheap domestic products, fast-fashion apparel) has been notoriously reshaping the retail industry. According to the latest official EU reports, in 2024, more than 4.6 billion small-value parcels entered the EU market.
Just to emphasize one more time the number, so it can resonate with you: 4.6 billion small-value parcels in 365 days. These are staggering figures to digest for a reader, but can you imagine the level of customs work required to properly clear these parcels without any additional cost to the supplier?
So, we can conclude that the principal goal of the EU authorities is to strengthen controls on cross-border online trade, without overloading Member State (MS) customs authorities and without reimbursing them for their diligent work, and, overall, the EU budget.
Small Parcel Fee – Flat Rate Fee
From July 1, 2026, a small parcel fee of EUR 3 per good category shall be levied on small consignments with a total value of up to EUR 150(low-value goods threshold). This fee shall be applied on a transitional basis until July 1, 2028, when the central EU Customs Hub should be ready, and the data related to small-value imports should be transferred to the central hub by MS customs authorities.
The small parcel fee shall be applicable per item category(tariff subheadings) contained in the consignment. Practically speaking, if more item categories are present in the small-value consignment, the EUR 3 fee is levied on each category separately.
Small Parcel Fee – Scope
The transitional small parcel fee shall be applicable to the consignments that are regulated by the following provisions:
- Goods for which importation is exempt from VAT under Article 143(1)(ca) of Directive 2006/112/EC
- Postal consignments within the meaning of Article 1(24) of Regulation (EU) 2015/2446
Commission Monitoring Framework
The EU Commission shall have two additional assignments to track the results derived from the newly adopted Regulation on the abolition of the customs duty relief. The tasks could be summarized as follows:
- From October 1, 2026 onward, the Commission should assess, on a monthly basis, whether the new customs regime leads to targeted shifts in freight routes. If that were the case, it could, if appropriate, submit a proposal to introduce a small parcel fee on all low-value imports. (not just on postal consignments and the IOSS ones)
- The Commission should determine by December 1, 2027, whether the Central EU Customs Data Hub will be ready by July 1, 2028.
Conclusion
The Council Regulation on the introduction of the small parcel fee for low-value imports is a direct result of the ever-growing influence of foreign e-commerce marketplaces, which dominate the e-commerce market.
Author: Aleksandar Delic
EU retailers are losing their market share, product quality is continuously deteriorating, customs administrations are overloaded with these parcels, and the environment is polluted, so the EU is trying to influence these figures with new regulations.
This regulation will impact the other side’s compliance costs for e-commerce sellers, as well as logistics and operational costs, which will most likely influence the final prices of the ordered product.
Indirect Tax Manager – E-Commerce
Frequently Asked Questions
The EU adopted Regulation (EU) 2026/382, which abolishes customs duty relief for low-value consignments up to EUR 150. The exemption will end on July 1, 2026, affecting imports of low-value goods entering the EU from third countries.
The EU decided to remove the exemption due to the massive increase in low-value imports from third-country e-commerce marketplaces. In 2024 alone, approximately 4.6 billion small parcels entered the EU, creating pressure on customs authorities and raising concerns about market fairness and enforcement capacity.
From July 1, 2026, a transitional small parcel fee of EUR 3 will apply to low value consignments valued up to EUR 150. The fee will be charged per product category within a shipment and will remain in place until July 1, 2028.
The fee is applied per tariff category contained in the shipment. If a consignment includes goods belonging to multiple tariff subheadings, the EUR 3 fee is charged separately for each product category.
The transitional fee applies to consignments that qualify for import VAT exemption under Article 143(1)(ca) of the EU VAT Directive and to postal consignments as defined in Regulation (EU) 2015/2446.
The EUR 3 small-parcel fee is a transitional measure expected to remain in effect until July 1, 2028. By that time, the EU plans to implement the Central EU Customs Data Hub, which will centralize customs data reporting across Member States.
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