On February 11, 2026, the Council of the European Union approved a new customs measure that will significantly affect cross border e commerce.

From July 1, 2026, the EU will introduce a €3 customs duty on small parcels imported from third countries.

This marks the end of the long standing exemption for shipments valued below EUR 150.

What Is Changing

Key change: Abolition of the EUR 150 exemption

Until now, customs duties were waived for parcels worth less than EUR 150 shipped directly from third countries to EU consumers.

From July 1, 2026:

A temporary flat rate customs duty of EUR 3 will apply per tariff item in a parcel.

Important: This is not EUR 3 per parcel. It is EUR 3 for each different tariff classification.

Example:
If a parcel contains one silk blouse and two wool blouses, two tariff subheadings apply.
Total customs duty: EUR 6.

Why the EU Introduced the Measure

  • According to the European Commission, 4.6 billion small parcels entered the EU in 2024.
  • 91 percent originated in China, often via platforms such as Temu and Shein.
  • Parcel volumes have doubled each year since 2022.

European traders raised concerns about:

  • Unequal enforcement of EU product safety rules
  • Distorted competition in the EU single market
  • Pressure on pricing and margins

The €3 duty is part of a broader EU customs reform, including the creation of an EU customs data hub expected to be operational in 2028.

Time Frame

Temporary €3 customs duty applies from July 1, 2026 until July 1, 2028.

After that, a new system under the reformed EU customs framework is expected to enter into force.

The temporary regime may be extended if necessary.

Impact on Businesses

For EU based companies:

  • More level playing field in the single market
  • Partial reduction of price pressure from ultra low cost imports
  • Stronger enforcement of compliance standards

For importers of small consignments:

  • Higher landed costs
  • Increased importance of accurate tariff classification
  • Impact on pricing models and margins
  • Need to reassess logistics structures

Incorrect classification increases financial and compliance risk.

Impact on Consumers

  • Higher final prices for certain low cost goods
  • Greater transparency regarding customs duties
  • Potential reduction in ultra low price offers from non EU sellers

What This Means for Your Company

If you:

  • Import goods from third countries
  • Sell via global e commerce platforms
  • Operate fulfillment models with small parcel shipments
  • Plan to expand to the EU market

You should now:

  • Review tariff classification of your products
  • Assess shipment structure and packaging strategy
  • Model the impact of €3 per tariff item on margins
  • Update pricing and cost projections
  • Align compliance processes with the new EU customs framework

Early adjustment reduces regulatory risk and protects profitability.

About SIBIZ

SIBIZ d.o.o. is a consulting company based in Slovenia, supporting foreign individuals, digital nomads, companies, investors, business professionals and corporate clients.

We provide comprehensive services in residence and work permits in the EU, company formation and corporate structuring, tax and accounting advisory, regulatory compliance, and support for foreign direct investment.

We help clients enter and operate in the Slovenian and wider EU market in a structured and compliant way.

For more information: www.sibiz.eu