Since 1 July 2026, e-commerce parcels entering the European Union have been subject to a temporary customs duty of EUR 3.

Omissions

• The duty applies per item to low-value consignments up to €150 imported from outside the EU, mainly e-commerce parcels sent directly to consumers from third countries — not to all parcels entering the EU indiscriminately.
• The measure is explicitly temporary, scheduled to apply from 1 July 2026 until 1 July 2028, after which the permanent EU customs reform is expected to take effect.
• The duty applies to goods sold by non-EU merchants registered under the Import One-Stop Shop (IOSS) for VAT purposes.

Sources

• PrimaryEuropean Commission — Ensuring fairness and safety: €3 customs duty for low-value parcelsFrom 1 July 2026, the EU will introduce a temporary €3 customs duty on low-value parcels imported from outside the EU, mainly through e-commerce.
• PrimaryEuropean Commission — Taxation and Customs Union: Guidance and legal text on temporary flat fee on low-value importsFrom 1 July 2026, the EU will apply a temporary €3 customs duty per item on low-value consignments (up to €150) imported from outside the EU ... which will apply until 1 July 2028.
• PrimaryEuropean Commission — Press corner: EU introduces customs duties on low-value e-commerce parcelsThe temporary customs duty of €3 per item will apply to parcels sent directly to consumers from third countries. This measure is separate from the ongoing customs reform.