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EU Customs Reform: New EU-wide charge on low-value Parcels from third countries

EU Customs Reform: New EU-wide charge on low-value Parcels from third countries

Published on : 03/04/2026 03 April Apr 04 2026
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The European Union has reached a political agreement on a far‑reaching reform of the EU Customs Union, with major consequences for e‑commerce parcels shipped from outside the EU.

A central feature of the reform is the end of the current duty exemption for low‑value consignments below 150€ sent directly to EU consumers from third countries. As an interim solution, the Commission and the Member States agreed in November 2025 to remove this exemption and to introduce a flat customs duty of 3€ on such parcels as from July 1st 2026.

This measure is designed to level the playing field between online sales from outside the EU and traditional retail within the EU, by ensuring that low‑value imports are no longer treated more favourably than goods sold domestically.

Once the future EU Customs Data Hub is fully operational, standard customs duties will apply to these parcels instead of the flat 3€ charge.

In parallel, the reform will introduce a handling fee on goods imported into the EU, intended to compensate customs authorities for the rising operational costs linked to the processing of increasing volumes of small consignments. The fee – the amount of which will be specified in a delegated act – will reflect the minimum IT and labour costs incurred by customs when releasing goods into free circulation, including data checks, risk analysis and any documentary or physical controls. This handling fee is to be introduced no later than 1 November 2026.

Beyond the new financial charges, the reform significantly reshapes the customs framework for e‑commerce. Online platforms and sellers will be required to transmit transaction data to customs via the new EU Customs Data Hub immediately after sales take place, enabling customs authorities to assess risks and intervene even before the goods arrive at the EU border. These operators will also become liable for compliance with all applicable EU rules – both fiscal and non‑fiscal – with specific penalties in case of systematic non‑compliance.

For businesses active in cross‑border e‑commerce, and for consumers regularly purchasing goods from non‑EU websites, this reform marks a turning point: low‑value parcels from third countries will be subject to an EU‑level customs charge and an additional handling fee, while platforms and sellers will face enhanced reporting obligations and compliance responsibilities.

In addition to the future EU‑wide customs charge and handling fee, France has introduced a specific national “small parcels” tax (Taxe sur les petits colis – TPC) that has entered into force on March 1st 2026.
This French tax is temporary and will later be superseded by the EU mechanism. This French tax, set at 2€ per item declared under the simplified H7 customs declaration, is due on low‑value consignments below 150€ imported into mainland France (including Monaco), Guadeloupe, Martinique and Réunion, outside the scope of certain existing EU VAT exemptions. It will be applied until the EU handling fee regime enters into force. This means that from July 1st 2026 until the implementation of the EU handling fee regime, both the 2€ French tax and the 3€ EU flat rate will be applicable in France.

 
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