EU E-commerce: New Customs Rules for Small Parcels
The rapid growth of e-commerce is reshaping the way customs authorities manage goods entering the European Union. New EU measures are introducing changes to the treatment of small parcels and low-value consignments.
Since 1 July 2026, a transitional fixed customs duty of €3 has applied to items contained in small parcels valued below €150 entering the EU. Importantly, the €3 duty is calculated per category of goods rather than simply per parcel. For example, a parcel containing three different categories of products could be subject to three €3 charges.
A separate EU-wide handling fee for small consignments will also be introduced. Member States will begin applying the fee no later than 1 November 2026, with the European Commission responsible for setting its level. The handling fee is separate from the €3 transitional customs duty.
The new customs framework also increases the responsibility of non-EU e-commerce platforms. Platforms selling goods into the EU will be treated as the importer for customs purposes and will be responsible for ensuring that customs formalities and duty payments are properly handled. Serious or repeated non-compliance may result in significant penalties.
Why it matters
E-commerce businesses and platforms should review their customs data, product classification, duty calculation processes and responsibilities across the supply chain.
The changes also highlight the importance of accurate product information at the point of sale, particularly where multiple products or product categories are included in a single shipment.
Key takeaway: The EU is moving towards greater customs responsibility for e-commerce operators. Businesses selling into the EU should ensure that their customs processes and data are ready for the new requirements.
Read more: Council of the EU – Small parcels and e-commerce customs rules
