EU introduces customs duties on low-value e-commerce packages

The new duty will help protect the competitiveness of European businesses by levelling the playing field between e-commerce and traditional retail.

Given the rapid increase in e-commerce goods being imported into the EU, the Commission and Member States have together acknowledged the need for an urgent solution, which will bridge the gap until the setting up of the EU Customs Data Hub in 2028, as part of the EU customs reform.

The Council and the Commission are working to enable the implementation of this temporary measure, through appropriate legal amendments and by ensuring a well-functioning IT framework.

The permanent customs duty regime will apply once the EU Customs Data Hub is established. The EU Customs Data Hub will fully integrate new customs data related to e-commerce, providing customs services with a complete picture of goods entering or exiting the EU.

The temporary customs duty of €3 per item will apply to parcels sent directly to consumers from third countries. This measure is separate from the ongoing negotiation of an EU handling fee on e-commerce parcels. While the customs duty eliminates a competitive advantage that the e-commerce operators currently enjoy, the handling fee is meant to compensate for the increasing costs that customs authorities incur for supervising the very significant flow of parcels.

Protecting EU business from the e-commerce boom

The new customs rules for e-commerce, proposed in the Commission's customs reform, will reinforce the EU customs union and better equip customs authorities to protect the EU retail trade and its workers, as well as EU consumers. They are vital to create a level playing field for our EU businesses against growing competition from online platforms abroad.

Background

Today, parcels valued below €150 that are sent from a third country directly to a consumer in the EU are exempt from customs duties. The Commission proposed the removal of this exemption in May 2023 as part of the customs reform.

The initial proposal for the removal foresaw application as from mid-2028. The Council adopted the removal of the exemption on 13th of November 2025, and called for an earlier application of the measure already in 2026.

In addition, in February 2025 in its communication on e-commerce, the Commission introduced the idea of a Union handling fee on goods imported directly to consumers. It was introduced in the customs reform proposal by the Council in its negotiating mandate in June 2025. The handling fee is meant to compensate for the increasing costs for customs authorities of ensuring the release of those goods for free circulation.

According to the Council mandate, the handling fee should enter into force in November 2026. The content and date are currently under negotiation between the Council and the European Parliament in the context of the ongoing customs reform proposal trilogues.

"Our work to modernise how we manage trade at our borders is well on track, and we are close to completing the most ambitious customs reform since the creation of the Customs Union in 1968. Our goal is clear: a modern, digital environment that keeps international trade flowing smoothly, while protecting the strength and integrity of our Single Market. With e-commerce expanding rapidly, the world is changing fast - and we need the right tools to keep pace. That is why the decision on customs duties for small parcels coming into the EU is so important to ensuring fair competition at our borders in today's e-commerce era."

Quote from Maroš Šefčovič, Commissioner for Trade and Economic Security; Interinstitutional Relations and Transparency

For more information

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