What are the specifications of the new EU customs duty on parcels?

The EU will apply 3 euros customs duty on parcels - Portugal Business News

Business News Europe - The EU will apply 3 euros customs duty on low-value parcels imported from outside the EU, mainly through e-commerce, starting on July 1st, 2026, according to an announcement dated June 29th 2026. Here are the specifications of the new EU customs duty on parcels and how it works in practice:

What is the new EU customs duty on parcels?

The new EU customs duty on parcels falls under EU Council Regulation 2026/382.

The new EU customs duty on parcels will affect e-commerce and onlines sales to the EU, since the EU will apply a customs duty amounting to 3 euros for packages that fall under each specific tariff classification. The new EU customs duty on parcels applies to low-value parcels imported from outside the EU and includes a wide range of products commonly bought online, such as clothing, toys, electronics, and other consumer goods up to a value of 150 euros.

What are the specifications of the new EU customs duty on parcels?

The specifications of the new EU customs duty on parcels include:

1 - The new EU customs duty on parcels applies per type of product independently of the number of products:

For each type of products that is valued under 150 euros, a 3 euros customs duty must be applied independently of the number of products - this means that the product type must be under one specific tariff classification.

2 - The seller will be responsible for declaring and paying the duty as part of the customs process:

The declarant of the good, that is the seller or importer of the good (IOSS holder, special arrangements user, or their indirect representative, indirect representative of the importer), will be responsible for paying the new EU customs duty on parcels.

This means that the online sales invoice will have to include the 3 euros customs duty for each type of product that falls under a different tariff classification.

3 - Parcels shipped to the EU will require Product Identifiers:

To enhance the traceability of goods exported to the EU, product identifiers (PIDs) will also become mandatory from November 1st 2026.

4 - The new EU customs duty on parcels will not apply to products under Preferential Trade Agreements:

The new EU customs duty on parcels will not apply to products under Preferential Trade Agreement or Customs Union measures, as long as the VAT has not been collected using IOSS and they are declared in H1.

How does the new EU customs duty on parcels work in practice?

Here is an example of how the new EU customs duty on parcels works in practice:

• If you sell 5 T-shirts, the amount of customs duty that you must apply will only be 3 euros, since all T-shirts fall under the same tariff classification.

• If you sell 3 T-shirts + a watch, the amount of customs duty that you must apply will be 6 euros: that is 3 euros for the T-shirts tariff classification independently of the number of T-shits + 3 euros for the Watch tariff classification independently of the number of watches.

Why will the EU apply a new customs duty on low-value packages?

In 2025 alone, low-value packages worth around 5.9 billion were exported to consumers in the EU without paying customs duties, creating unfair competition for traditional retailers in EU countries.

¨With e-commerce expanding rapidly, the world is changing fast – and we need the right tools to keep pace. That is why the decision on customs duties for small parcels coming into the EU is so important to ensuring fair competition at our borders in today’s e-commerce era.¨ - Maroš Šefčovič, EU Commissioner for Trade and Economic Security; Interinstitutional Relations and Transparency.