New EU Customs Charge on Low-Value Imports Takes Effect Tomorrow

From 1 July 2026, businesses importing low-value goods into the EU face a significant change to customs treatment.

The European Union will introduce a new €3 customs duty on low-value consignments (up to €150) imported from outside the EU, bringing an end to the long-standing "de minimis" customs duty exemption that has allowed millions of small parcels to enter the bloc duty-free. The measure is part of the EU's wider customs reform programme and is aimed at addressing the rapid growth in cross-border e-commerce, particularly from Chinese online marketplaces.

The change comes in response to an unprecedented surge in low-value imports. EU authorities report that imports of small parcels have increased from 1.3 billion in 2022 to almost 5.9 billion in 2025, with around 90% originating from China. Officials argue that the existing exemption has distorted competition, placed European retailers at a disadvantage and made it increasingly difficult for customs authorities to monitor product safety and compliance.

What is changing?

From tomorrow, qualifying consignments valued at €150 or less will attract a flat €3 customs duty per tariff-classified item rather than benefiting from duty-free entry. The measure is temporary and will remain in place until July 2028, when the EU's wider customs reforms are expected to replace it with a permanent framework.

Importantly, the charge is distinct from the proposed EU-wide customs handling fee that is still under discussion and may be introduced later this year.

Why has the EU acted?

The Commission says the reform has several objectives:

• creating a more level playing field for EU retailers;

• improving customs oversight of the rapidly growing volume of e-commerce imports;

• reducing the number of unsafe and non-compliant products entering the EU market; and

• modernising customs procedures ahead of wider reforms due in 2028.

  
  

EU enforcement data has highlighted significant compliance concerns, with inspections finding that more than 60% of sampled imported products in categories such as toys, cosmetics and personal protective equipment failed to meet EU regulatory requirements.

Business implications

The new duty will affect online marketplaces, importers, fulfilment providers, customs intermediaries and businesses sourcing goods directly from non-EU suppliers.

Companies should review:

• customs declaration processes;

• tariff classification procedures;

• pricing and landed-cost calculations;

• customer communications regarding import charges; and

• supply chain strategies, particularly where goods are shipped directly from third countries to EU consumers.

  
  

Some overseas retailers have already begun adapting their logistics networks by increasing EU-based warehousing and distribution to mitigate the impact of the new rules.

Looking ahead

The €3 duty represents only the first stage of a broader overhaul of the EU customs framework. By 2028, the Union intends to remove the current low-value customs threshold altogether and replace it with a more digital, data-driven customs system designed to improve compliance, simplify declarations and strengthen border controls.

For businesses engaged in cross-border e-commerce, tomorrow's change is likely to be the first of several reforms that will reshape the cost and administration of importing low-value goods into the EU.