Lille: The EU customs reform entered the Official Journal on 19 September 2026, and the Union began applying it in stages from 20 September. The new Union Customs Code regulation ends the €150 duty exemption that let cheap parcels cross the border without customs duty, and it gives traders a single entry point for their customs dealings.
Parcels explain why the EU customs reform matters so much. According to the Commission, about 4.6 billion low-value parcels entered the Union in 2024, and roughly 91 percent of them came from China. Member states argued that this flood overwhelmed inspectors and undercut European retailers that pay duty and follow product rules.
A temporary flat duty of €3 has applied to these small consignments since 1 July 2026. Industry guides report that the charge falls on each item category under the four-digit tariff heading, so a parcel holding three categories would carry €9. The temporary duty runs until July 2028, after which normal duty rates should take over once the EU Customs Data Hub works.
The second step is a handling fee. KPMG’s tax newsletter says the EU customs reform brings in an EU-wide handling fee from November 2026, set as a fixed amount in a delegated act that the Commission still has to adopt. Trade blogs expect roughly €2 per parcel, but no source reviewed confirms that figure, so sellers should wait for the delegated act before they price it in.
France, Romania and Italy already charge their own national parcel fees. The sources reviewed do not say whether an EU-wide fee would replace those charges or sit alongside them, and that gap leaves marketplaces guessing about their costs in 2027.
Institutions follow the money. The EU customs reform also creates an EU Customs Authority with its seat in Lille. A trade guide expects it to start work in 2027 with about 250 staff, though the Commission press release, reference ip_26_1904, is the place to check those details.
The winners and losers are easy to predict. European sellers gain a fairer field, while platforms that built their model on duty-free shipments face higher costs, and shoppers may pay more for the cheapest goods. Customs officers gain better data, because the single entry point should show who ships what and to whom.
Several points remain open. The reports reviewed do not give the regulation number, and they disagree on timing for the handling fee. The EU customs reform will be judged by whether it cuts the flow of non-compliant goods without turning every small order into a paperwork burden, and the first real test arrives with the handling fee this month.
