E‑commerce addressed: new customs legislation for the import of small parcels

The EU is negotiating to reform its customs system in response to the significant pressure on customs authorities caused by increased trade flows, fragmented national systems, the rapid rise of e commerce, and the changing geopolitical landscape.

In this context, the Council of the European Union has adopted new customs rules for e commerce and the import of small parcels (with a value of less than €150) into the EU. Currently, these parcels enter the EU without import duties, creating an unfair competitive advantage over European sellers. With the approval of the new customs rules, the exemption of import duties for small parcels will be abolished.

As of 1 July 2026, a flat customs duty of €3 will instead apply for each item in a parcel shipped directly to an EU consumer. For a parcel containing two different products, €6 may therefore be due. This only applies if the supplier uses the import scheme (I-OSS) or if it concerns a postal shipment.

Next step

Once the EU Customs Data Hub - also part of the broader fundamental customs reform - becomes operational, regular import duties will apply to all goods entering the EU, including small parcels. Negotiations on the Data Hub are still ongoing, and it is expected to become available in 2028.

More information?

Do you have questions about the new e commerce regulations or would you like to discuss what this means for your situation? Please feel free to contact one of our advisers.