Rotterdam: The EU small parcels customs duty of €3 on items in consignments worth less than €150 has applied since 1 July 2026, and the Council says it will stay in place until the EU customs data hub becomes operational. The measure hits the e-commerce flows that arrive through ports such as Rotterdam, and the Council policy page on small parcels lays out the rules.
The Commission cites 4.6 billion e-commerce parcels worth under €150 that entered the Union in 2024, and 91% of them came from China. That volume explains why the small parcels customs duty became a priority for Brussels. Customs officers cannot inspect such numbers, and EU retailers say they compete against sellers that paid no duty at the border.
The duty is a fixed amount, not a percentage. According to the Council, it applies per item category in a parcel. A parcel with two toys, one woolen coat and three bottles of shampoo contains three categories, so it pays €9. Other descriptions refer to the tariff heading of each item, so importers should check how their customs broker counts categories.
The small parcels customs duty is a bridge. In November 2025 the Council agreed to eliminate the €150 customs duty relief threshold, so that duty is charged from the first euro of a consignment. That change takes effect only once the data hub works, and the Council page says the removal will enter into force in 2028. Customs advisers describe a slower schedule, with voluntary use of the hub from 2031 and mandatory use from 2034, so the timing remains unresolved.
Trade Commissioner Maroš Šefčovič explained the logic in December 2025. “With e-commerce expanding rapidly, the world is changing fast and we need the right tools to keep pace,” he said, adding that the decision on customs duties for small parcels is important for fair competition at EU borders.
A handling fee is the second piece. On 26 March 2026 the Council and the Parliament agreed to introduce a new handling fee on small consignments sold through distance selling. The fee should help cover the costs of customs controls and monitoring, and it supports authorities that manage a growing volume of parcels. The sources reviewed give no amount for the fee, and an earlier Council mandate pointed to November 2026 for entry into force, so sellers should confirm the current date.
Platforms carry a heavier role under the new framework. Sellers and platforms count as the importer, so they handle customs formalities and payments. Repeated failures can lead to financial penalties, which gives marketplaces a direct incentive to collect the small parcels customs duty correctly and to improve their product data.
The wider customs reform shapes all of this. Parliament and member states agreed in March 2026 on the overhaul that the Commission proposed in May 2023. It creates a European Customs Authority to coordinate work at EU level and an EU customs data hub, according to the customs specialist SGS. The advisory firm says the new Union Customs Code entered into force on 20 September 2026, although many provisions apply later.
Consumers will notice the change in prices and delivery. Marketplaces may pass the €3 charge to buyers, split larger orders, or move stock into EU warehouses to avoid the duty. Retail associations in Europe have argued for years that the old exemption distorted competition, and they will watch whether the small parcels customs duty narrows the gap.
The next test comes with the handling fee and the data hub timetable. Until the Commission and the Council publish firm dates, the small parcels customs duty remains the main tool that Europe uses to police the flood of low-value parcels.





