Italy to Raise Small Parcel Tax to Match New EU Import Duty from July 2026

Italy has introduced a new €2 handling fee applicable to all low‑value consignments imported from non‑EU countries with a declared value not exceeding €150. The measure—part of the 2026 Italian Budget Law (Law No. 199/2025)—took effect on 1 January 2026. The fee is intended to compensate the Italian Customs and Monopolies Agency (ADM) for the administrative burden created by rapidly growing volumes of small e‑commerce parcels. [blog.pwc-tls.it], [twobirds.com]

2. Legal Basis and Policy Goals

2.1 Budget Law Provisions

The handling fee is established in Article 1, paragraphs 126–128 of the 2026 Budget Law, which authorizes the charge as a cost‑recovery mechanism for customs formalities. [blog.pwc-tls.it]

2.2 Policy Motivations

The underlying objectives include:

• Offsetting administrative costs associated with processing millions of low‑value e‑commerce parcels. [fiscalsolu…ions.co.uk]
• Curbing the influx of ultra‑low‑cost imports, often from major global marketplaces such as Shein, Temu, and AliExpress. [1stopvat.com]
• Preparing Italy for upcoming EU‑wide customs reforms targeting low‑value goods. [vatcalc.com]

3. Scope of Application

3.1 Shipments Covered

According to the ADM and the Budget Law text, the fee applies to:

• All consignments originating outside the EU
• With a declared value ≤ €150
• Regardless of whether the transaction is B2C, B2B, or private‑to‑private [twobirds.com], [fiscalsolu…ions.co.uk]

3.2 Customs Declarations

• H1 declarations: threshold is assessed against customs value per the EU Customs Code.
• H7 declarations: threshold is assessed against intrinsic value, with specific interim accounting rules pending IT updates. [twobirds.com]

3.3 Point of Charge

The €2 fee is collected upon final importation, i.e., upon release into free circulation (immissione in libera pratica) of the goods. [twobirds.com]

4. Administrative Clarifications and Transitional Measures

4.1 ADM Circular 37/2025

Issued December 2025, confirming:

• Universal applicability (H1 and H7)
• Payment obligation at importation
• Value assessment rules [twobirds.com]

4.2 Transitional Deferral (Jan–Feb 2026)

ADM Circular 1/D/2026 (7 January 2026) introduces:

• A transitional period until 28 February 2026
• Payment deferral until 15 March 2026 for consignments imported in the first two months [twobirds.com]

5. Practical Implications for Businesses

5.1 Increased Landed Costs

Importers must now factor an additional €2 per parcel into cost models for low‑value shipments—including those using IOSS. [fiscalsolu…ions.co.uk]

5.2 Impact on Pricing and Profitability

For large‑volume shippers, the aggregated impact is significant. Millions of parcels multiplied by €2 can materially affect annual cost structures. [linkedin.com]

5.3 Logistics and Supply Chain Adjustments

Experts observe that:

• Some carriers are rerouting goods to other EU hubs (e.g., Belgium, Netherlands) to avoid the Italian fee, then trucking parcels into Italy.
• This “EU gateway arbitrage” may cause logistics distortions and shift customs‑processing activity away from Italy. [linkedin.com]

6. Interaction with EU‑Level Reforms

6.1 EU Customs Reform (2026–2028)

The Italian fee precedes several EU‑wide developments:

• 1 July 2026: Introduction of an interim EU €3 customs levy on low‑value parcels, intended to reduce processing burdens. [vatcalc.com]
• By 2028: Removal of the €150 de minimis exemption EU‑wide. All imported parcels may become dutiable. [vatcalc.com]

6.2 Risk of Cross‑Border Distortions

Because imports cleared in one member state can freely circulate within the EU:

• National handling fees may incentivize entry‑point arbitrage
• Increasing processing pressures on countries without such fees [vatcalc.com]

7. Expected Economic and Market Effects

7.1 For E‑commerce Platforms

Foreign e‑commerce marketplaces targeting Italian consumers will face higher customs‑related costs, possibly influencing:

• Pricing strategies
• Fulfillment choices
• Use of EU‑based warehouses [1stopvat.com]

7.2 For Italian Consumers

While the fee is modest, Italian consumers may experience:

• Slight price increases
• Potentially longer delivery times due to upstream routing changes [linkedin.com]

7.3 For Italian Customs and Logistics

Intended benefits include:

• Additional revenue to fund customs operations
• Better control of high‑volume, low‑value imports
  But unintended consequences:
• Traffic diversion to other EU gateways
• Under‑utilization of Italian parcel‑handling capacity[linkedin.com]

8. Conclusion

Italy’s new €2 handling fee marks a significant shift in how the country manages the exploding volume of low‑value e‑commerce imports. While aligned with broader EU intentions to modernize customs processes, the measure is already influencing supply‑chain strategies and customs routing across the bloc. Businesses selling or shipping to Italian consumers should promptly review cost structures, logistics arrangements, and customs compliance processes to adapt to the new environment.