As of 1 July 2026, a new customs measure will enter into force across the European Union, introducing a fixed customs duty on small parcel shipments imported from non-EU countries. The decision was adopted at EU level as part of the ongoing reform of the Union’s customs framework and aims to strengthen control, ensure fair competition, and improve market transparency.
The measure primarily affects shipments with a declared value of up to EUR 150, which until now were exempt from customs duties.
The article uses information from: https://www.consilium.europa.eu/
Key Elements of the New Measure
From 1 July 2026, all small parcel consignments entering the EU with a value not exceeding EUR 150 will be subject to a fixed customs duty of EUR 3 per parcel.
The duty applies regardless of the delivery channel, including courier services, postal operators, and e-commerce platforms.
This change represents a significant shift in the treatment of low-value consignments, which have historically benefited from customs exemptions.
Purpose of the Measure
The introduction of the fixed customs duty is driven by several key objectives:
1. Fair competition
Аddressing the imbalance between EU-based businesses and non-EU sellers who benefit from duty-free imports of low-value goods.
2. Improved customs control
Reducing the risk of undervaluation and misdeclaration of goods.
3. Consumer protection
Strengthening oversight of imported products that previously entered the EU with limited checks.
4. Operational efficiency
Streamlining customs procedures for the growing volume of small e-commerce shipments.
Who Is Affected
The new requirement affects all stakeholders involved in the import and handling of small parcels, including:
– logistics and transport companies;
– courier and postal operators;
– freight forwarders;
– e-commerce platforms and online retailers importing goods from outside the EU.
The measure applies regardless of whether the sender or recipient is a legal entity or an individual.
Transitional Nature of the Measure
The fixed customs duty introduced in 2026 is temporary. It will apply during a transitional period from 2026 to 2028, ahead of a broader EU customs reform.
From 2028, the European Union plans to abolish the EUR 150 exemption threshold entirely, meaning that all imported goods, regardless of value, will be subject to customs duties under the standard EU tariff system.
Impact on the Logistics and Transport Sector
For logistics and transport businesses, the new customs duty will require:
– adjustments to customs clearance processes;
– updates to TMS, ERP, and customs software systems;
– revised pricing models and cost calculations for cross-border deliveries;
– enhanced data accuracy and transparency in shipment declarations.
Although the duty amount per parcel is relatively small, the high volume of low-value shipments means the operational and administrative impact will be substantial.
Conclusion
The introduction of a fixed customs duty on small parcel shipments from 1 July 2026 marks an important step in the modernization of the EU customs framework. The measure aims to create a fairer trading environment, improve regulatory oversight, and prepare the ground for a comprehensive reform of customs rules by 2028.
Businesses operating in logistics, transport, and e-commerce are advised to begin preparations early to ensure compliance and operational continuity.