EU to Impose €2 Customs Fee on Low-Value Parcels from April 2026 as Interim Measure

EU Customs Fee on Low-Value Parcels – Briefing Note

Background

• The EU currently exempts goods valued under €150 from customs duties.
• This exemption has led to massive growth in low-value imports, often under-declared to avoid duties.
• In 2024, 4.6 billion parcels entered the EU, 91% from China.

Key Changes

Interim Measure (April 2026)

• Flat customs handling fee of ~€2 per parcel will apply to low-value goods imported from outside the EU.
• Purpose: Combat fraud, recover costs, and level the playing field for EU businesses.
• Applies until full customs reform is implemented in 2028.

Long-Term Reform (2028)

• Abolition of €150 threshold: All goods will be subject to customs duties.
• Launch of EU Customs Data Hub for centralized clearance and risk management.

Implications

For Consumers

• Slight increase in cost for low-value imports (e.g., Temu, Shein, AliExpress).
• More transparency in pricing and duties.

For Businesses

• E-commerce platforms must adapt systems to collect and remit fees.
• Increased compliance requirements for customs declarations.
• Opportunity for EU retailers to regain competitiveness.

For Tax Teams

• Monitor implementation timeline and confirm fee structure.
• Assess impact on VAT and customs duty processes.
• Update internal guidance for cross-border transactions.

Official Sources

• Council of the EU Press Release
• European Commission Announcement

• Track ECOFIN meeting in December for confirmation of fee details.
• Prepare communication for impacted business units.
• Review customs compliance processes ahead of April 2026.

 

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Press Release – Customs: Council takes action to tackle the influx of small parcels

This press release confirms:

• The abolition of the €150 customs duty exemption for low-value goods as part of the long-term reform (effective when the EU Customs Data Hub launches in 2028).
• A commitment to introduce a temporary solution in 2026, which is expected to include a simplified customs handling fee (around €2 per parcel) until the full system is operational. [consilium.europa.eu]

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European Commission’s official announcement:

E-commerce: €150 customs duty exemption threshold to be removed as of 2026 (DG Taxation and Customs Union, 13 November 2025)

Key points from the announcement:

• The Commission welcomes the political agreement to abolish the €150 customs duty relief threshold for goods imported from outside the EU.
• This measure is part of the 2023 Customs Reform proposal and aims to address unfair competition and fraud in e-commerce.
• Temporary solution in 2026: The Commission and Member States agreed to introduce a simplified mechanism to collect customs duties on e-commerce parcels before the EU Customs Data Hub goes live in mid-2028.
• The Council’s June 2025 mandate includes a handling fee for e-commerce parcels starting November 2026, widely expected to be around €2 per parcel.
• The reform responds to the dramatic increase in low-value imports, which reached 4.6 billion parcels in 2024. [taxation-c….europa.eu]

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• EU will introduce a likely €2 customs fee per parcel under €150 starting April 2026.
• This is an interim measure until full customs duties apply to parcels under €150 in March 2028.
• The decision was made by EU Finance Ministers at the November 2025 ECOFIN meeting.
• The measure responds to some EU countries imposing their own fees before the exemption ends.

Source: vatcalc.com

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