For years, the €150 customs duty exemption has been a cornerstone of cross-border e-commerce into the EU. However, following the December 2025 agreement by EU Member States, that era is coming to a close.
While the full transition to a duty-from-the-first-euro model is scheduled for 2028, Member States have agreed to accelerate the timeline with an interim solution starting in 2026.
Here is what merchants need to know about the upcoming EU-wide duties and handling fees.
New €3 Flat-Rate Duty
Starting July 1, 2026, the EU will introduce a temporary fixed customs duty of €3 per item on all e-commerce shipments meeting all of the below conditions:
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Valuation: Intrinsic shipment value below existing duty de minimis threshold of €150.
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Seller Registration: Goods sold by non-EU sellers that are registered for VAT under the EU Import One-Stop Shop (IOSS) scheme.
Together, these conditions capture approximately 93% of all current e-commerce shipments into the EU. This new flat-rate duty will replace the current de minimis exemption that has allowed low-value imports to enter the EU without customs duty.
DUTY CALCULATION
The €3 duty is not applied “per parcel,” but is instead determined by the tariff classification (6‑digit HS code) of the goods. Under the Council’s agreement, the duty is charged on each distinct product type (each HS code) within a consignment.
As a result, accurate HS code classification will become mandatory for all products, including low-value import shipments.
DUTY COLLECTION
The collection of these new duties is expected to be integrated into the existing Import One-Stop Shop (IOSS) framework. Currently, IOSS is used to remit VAT on low-value goods; under the new proposal, IOSS-registered sellers will likely be required to calculate and collect the €3 duty at the point of sale.
While final technical details are pending, it is expected that these duties will be remitted monthly alongside VAT returns. This "Green Lane" approach ensures that parcels remain "Duty Paid," preventing delivery delays and ensuring a seamless experience for the end consumer.
NEW LOW-VALUE Parcel Handling FeeS
Beyond the customs duty, the EU is also moving forward with a separate handling fee — likely around €2 by parcel or consignment — expected as early as November 2026. Unlike the €3 duty, which is a tax on the goods themselves, the handling fee is designed to cover the administrative costs incurred by customs authorities for inspecting and processing the billions of small parcels now entering the Union.
INTERMEDIATE NATIONAL SOLUTIONS
While the EU-wide fee is still being finalized, several EU member states have already implemented — or are preparing — their own intermediate measures:
- 🇷🇴 Romania: Adopted a "logistics tax" of 25 RON (approx. €5) per imported low-value parcel, effective January 1, 2026, applying regardless of which EU country the parcel enters the country from.
- 🇮🇹 Italy: Has implemented a temporary €2 handling fee per consignment for IOSS shipments as of January 1, 2026. The fee only incurs if the clearance occurs in Italy, and is expected to get retired on July 1, 2026 with the introduction of EU wide 3€ duty.
- 🇫🇷 France: Has enacted a €2 small-parcel tax by HS code on parcels under €150, effective March 1, 2026. Find full details in this blog post.
A CALCULATION EXAMPLE
The financial impact of these changes depend heavily on a parcel's product mix, and therefore can stack up quickly.
Scenario: A customer in France orders two cotton t-shirts and one pair of flip-flops in a single shipment.
The cotton t-shirts fall under one HS code (610910), while footwear falls under another (here, 640299), leading to the following calculations:
- Customs Duty: 2 different HS codes × €3.00 = €6.00
- Handling Fee: France’s intermediate small-value parcel tax (TPC) applies by HS code as well: 2 different HS codes × €2.00 = €4.00
- VAT: Adding 20% added-value tax on duty and TPC: (€6.00 + €4.00) x 20% = €2.00
Total Additional Cost: €12.00
HOW GLOPAL CAN HELP MERCHANTS
Glopal provides a comprehensive solution to manage these new complexities without disrupting your operations:
- Accurate Landed Cost Calculation: We provide real-time, accurate calculations of all new EU duties and handling fees at checkout. This allows you to continue offering a seamless Delivered Duty Paid (DDP) experience, protecting your margins and eliminating additional cost surprises for your EU buyers.
- Deemed Supplier IOSS Management: Glopal can act as the deemed supplier for your IOSS transactions, and in that role handle the collection and monthly remittance of the new €3 duties on your behalf, removing the need for you to register for IOSS individually and manage the increasingly complex tax filings.
- Product HS Code Classification: With the introduction of duties on low-value shipments, product customs classification becomes now mandatory for all products, and accuracy is vital to determine the correct duty amount. Glopal’s AI-driven product HS classifier automatically assigns the correct customs tariffs to your products based on available product information, ensuring you collect and pay the correct duty amount.
Is your checkout prepared for the end of de minimis? Contact us today to ensure your EU strategy is ready for the upcoming 2026 regulation changes.