The EU is fundamentally restructuring its customs regulations for e-commerce packages. Particularly significant for online retailers, platforms, courier services, freight forwarders, and consumers is the end of the current €150 exemption threshold for customs duties. Starting July 1, 2026, small shipments from third countries will no longer be exempt from customs duties simply because the value of the goods is below €150.
Until today, there has been a customs exemption in the EU for many shipments with a value of goods under €150. Value-added tax is already applicable, but customs duties are often not. This gap is what the EU aims to close. The background is clear: direct shipping of small packages from third countries to the EU has significantly increased. According to the EU Council, around 4.6 billion small shipments entered the EU market in 2024. 91 percent of these shipments originated from China.
For the transition period, the EU is introducing a flat customs fee of €3. It is important to understand the specifics: the fee does not simply apply per package but per different category of goods within a package, identified by the customs tariff subposition. If a package contains multiple types of goods, the burden can be higher. The EU Council provides an example of a package with a silk blouse and two wool blouses. Because two different categories of goods are involved, €6 in customs duties would be incurred.
This transitional solution is set to be in place from July 1, 2026, until July 1, 2028. After that, once the EU Customs Data Hub is operational, normal customs rates will apply to all goods. The new Data Hub is a cornerstone of the reform. It aims to gradually replace the currently strongly national customs IT systems and provide customs authorities with a better overview of goods flows, risks, platform data, and supply chains.
The reform is not just a technical adjustment. It shifts responsibility. Online platforms and distance sellers are to be treated more as importers in the future. This shifts the obligation for accurate customs declarations, payment of duties, and compliance with product safety regulations further away from the individual consumer and closer to the platforms and retailers.
For consumers, this is intended to minimize surprises upon delivery. The EU wants to avoid buyers facing additional fees, supplementary demands, or unclear customs formalities only when receiving the package. However, for retailers, it clearly means more data obligations. Product description, value of goods, origin, customs tariff number, and platform data will become increasingly important. Those currently using vague descriptions such as gift, accessory, or sample will face significantly greater risks in the future.
The new EU Customs Authority is also part of the reform. Its headquarters was established in March 2026 in Lille. The authority is intended to oversee the EU Customs Data Hub and improve the cooperation of customs authorities in the member states. Reuters reported that the new authority is expected to have around 250 employees. The goal is to create a more uniform control of duties, product safety, and risk goods.
The EU justifies the step not only by revenue considerations. It is also about fairness in competition. European retailers often import in larger quantities through regular channels, pay customs duties, and fulfill documentation requirements. Meanwhile, huge amounts of small shipments have been delivered directly to consumers through platforms such as Temu, Shein, or AliExpress. From the EU's perspective, this has created an imbalance. Additionally, there are concerns about product safety, false value declarations, and environmental impact due to a high number of individual packages.
The often-mentioned additional processing fee must be assessed cautiously. Such a fee is politically discussed and pursued by the EU Commission in connection with the control costs for small shipments. However, it is distinct from the already decided €3 customs fee. Anyone claiming that this will become a fixed, finalized state processing fee starting in November 2026 is being too rigid. It is clearer to state that an additional handling fee remains part of the ongoing reform discussion and could increase costs for e-commerce shipments if it is implemented.
In practice, the cut-off date of July 1, 2026, is crucial. From that point on, the shipping of inexpensive small goods to the EU will no longer operate as it has in the past. Retailers with low-value goods, many individual shipments, and highly price-driven assortments are particularly affected. For an item priced at €5 or €10, an additional duty of €3 could already be noticeable. The effect could be even more pronounced with multiple categories of goods in one package.
The EU customs system will, therefore, become more digital, centralized, and stringent. For logistics, this means that customs and data quality will transition from a peripheral topic to a core process in e-commerce.