European Union introduces 3‑euro customs fee for low‑value e‑commerce shipments

From 1 July 2026 the European Union will end the historic de‑minimis exemption for imports under €150. A fixed customs duty of €3 per product category will be applied to low‑value shipments from third‑country sellers, replacing the previous tariff‑free regime. The measure will stay in effect until 1 July 2028, when a deeper customs reform is planned.

The charge is calculated per tariff line, not per package. For example, a parcel containing five shirts (same classification) incurs a single €3 fee, while a mixed shipment of a shirt and a watch would attract €6. The duty is normally payable by the customs declarant – typically the seller, importer or their appointed representative – though in some EU states it may fall to the consumer if a free online declaration system is offered.

EU authorities also require, from 1 November, the voluntary submission of product identifiers to improve traceability and safety checks. France has already adjusted its national small‑package tax to align with the new EU rule. The change is highlighted as a predictable cost structure for exporters from non‑EU markets, such as Panamanian micro‑entrepreneurs, but also raises concerns about increased administrative burdens for e‑commerce platforms.

The EU plans further measures, including a possible administrative surcharge for customs processing, though details remain under discussion.