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On 12 December 2025, the Council of the EU agreed to introduce a temporary customs duty on low-value e-commerce consignments, a move welcomed by the European Commission as an urgent response to the rapid growth in parcel imports into the EU. As of 1 July 2026, a fixed customs duty of €3 per item will apply to parcels valued below €150 and sent directly to consumers in the EU from third countries.

The measure addresses a long-standing imbalance in the EU customs system. Today, parcels valued under €150 benefit from a customs duty exemption, which has contributed to unfair competition for EU retailers, rising fraud risks, consumer safety concerns and significant pressure on customs authorities. The Commission has repeatedly highlighted that the surge in e-commerce imports requires swift action, even ahead of the full implementation of the EU customs reform.

Both the Council and the Commission have underlined that this €3 duty is a temporary solution. It is intended to bridge the gap until the permanent customs duty regime for low-value goods can be applied. That permanent regime will enter into force once the EU Customs Data Hub is operational, currently planned for 2028 as part of the broader EU customs reform. The EU Customs Data Hub is designed to integrate and centralise customs data, including e-commerce data, giving customs authorities a comprehensive overview of goods entering and leaving the EU.

The temporary customs duty will apply to goods imported by non-EU sellers registered under the Import One-Stop Shop (IOSS) for VAT purposes, which account for the vast majority of e-commerce flows into the EU. The Commission will regularly assess the measure and consider whether the fixed-rate duty should also be extended to goods sold by traders not registered under IOSS.

The institutions have also stressed that this customs duty is distinct from the proposed EU handling fee on e-commerce parcels. While the customs duty aims to remove the competitive advantage enjoyed by low-value e-commerce imports, the handling fee is intended to compensate customs authorities for the growing operational costs associated with supervising very high volumes of parcels. The handling fee was introduced by the Council in its negotiating mandate on the customs reform in June 2025 and is currently under discussion with the European Parliament in the ongoing trilogue negotiations. According to the Council mandate, it could enter into force as early as November 2026, although both its final design and timing remain subject to negotiation.

The introduction of the €3 customs duty follows earlier steps in the EU customs reform. The Commission proposed the removal of the €150 customs duty exemption in May 2023, initially with application foreseen from mid-2028. In November 2025, the Council agreed on the removal of the exemption and called for an earlier application through a temporary measure already in 2026.

CLECAT will continue to follow the implementation of this temporary customs duty closely, as well as its interaction with the wider customs reform package, including the EU Customs Data Hub and the ongoing discussions on a potential handling fee. We will keep members informed of further developments and their practical implications for e-commerce, logistics operators and customs representatives.

Sources: Council of the EU , European Commission