EU Plans New Customs Duty Fee in 2026

The Council of the European Union (Council) agreed to apply a fixed customs duty of €3 on small parcels valued at less than €150 entering the EU, effective July 1, 2026. It will apply to all goods arriving from non-EU sellers registered in the EU’s import one-stop shop (IOSS) for value-added tax purposes.

The duty would apply per product type, based on six-digit tariff codes. With the duty fee assessed at the HS code level and not at the package/shipment level, it means a package containing 10 shirts with the same HS code would be charged €3 in customs duty fee, but a package with 10 shirts all having different HS codes (made of different materials etc.) would be charged €20.

This is separate from the EU’s proposed €2 handling fee, which some reports say could take effect in late 2026. At some point in the latter part of 2026, ecommerce goods imported into the EU could be paying a minimum €5 for handling and processing fees, and then the VAT would be stacked on top. These new fees are expected to stay in place until 2028, when the full EU customs reforms (in particular, the customs data hub) take effect.