- Introduction of €3 Customs Duty: Starting July 1, 2026, the EU will implement a €3 customs duty on parcels valued under €150, applicable per item category in each shipment. This interim measure aims to address issues related to the duty-free status of low-value imports, such as unfair competition, consumer safety risks, and high fraud levels.
- Impact on E-Commerce: The new duty will primarily affect goods sold by non-EU sellers registered in the EU’s Import One-Stop Shop (IOSS) for VAT, which accounts for approximately 93% of e-commerce flows into the EU. Consumers can expect higher prices for small parcels, potentially leading sellers to encourage larger orders or utilize EU-based warehouses to mitigate costs.
- Future Customs Reforms: This €3 duty is a precursor to a broader customs reform scheduled for 2028, which will eliminate the €150 exemption threshold, implement simplified tariff classifications, and enhance data requirements from sellers. Several EU Member States are also considering additional national parcel fees, further complicating the cross-border e-commerce landscape and necessitating adjustments from foreign sellers.
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