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.
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