Global Daily Tax News, EU Leaders Clear New EUR3 Levy On E-Commerce Parcels, (Feb 13, 2026)

EU leaders have approved the introduction of new customs duty rules for small consignments to the EU, focusing on e-commerce, and the future removal of the EUR150 customs duty-exempt threshold.

The changes are intended to address the fact that such consignments typically enter the EU duty free, leading to an uneven playing field for EU sellers.

The EU Council agreed to the repeal of the customs duty exemption for consignments worth less than EUR150. Customs tariffs will therefore apply to all goods entering the EU once the EU customs data hub – under discussion as part of a broader fundamental reform of the customs framework – is operational. This is currently expected in 2028.

Until that time, EU member states have agreed to introduce an interim flat rate customs duty of EUR3 on items contained in small parcels valued at less than EUR150 sent directly to consumers in the EU. As of July 1, 2026, the duty will be levied on each different category of item, identified by their tariff sub-headings, contained in a parcel. For instance, a consignment including one blouse made of silk and two made of wool would be liable to a EUR6 charge, on account of the fact the goods have different tariff sub-headings.

The flat rate customs duty of EUR3 will be levied between July 1, 2026, and July 1, 2028, and may be extended if deemed appropriate.

In a statement, the Council of the EU said: "The new system will have a positive impact both for the EU budget as well as for national public finances, as customs duties constitute a traditional own resource of the Union, and member states retain part of those amounts by way of collection costs. The measure is distinct from the proposed so-called 'handling fee' currently under discussion in the context of the customs reform package."

According to the European Commission, the volume of small packages arriving into the EU has doubled every year since 2022. In 2024, 4.6 billion such packages entered the EU market. 91 percent of small shipments arrive from China.