Abolition of the customs duty exemption for small consignments under EUR 150: what does this mean for e-commerce?

The background to this reform is clear. The number of small parcels entering the EU has increased explosively in recent years. According to figures from the European Commission, approximately 4.6 billion small consignments entered the EU market in 2024, of which 91 % originated from China. A system that was once intended as a simplification for limited volumes has therefore evolved into a structural component of the international e-commerce model. This raises questions about competitive conditions between European sellers and non-EU suppliers, but also about control, enforcement and the correct declaration of goods.

The abolition of the exemption will not take place in a single step. As the EU is simultaneously working on a comprehensive reform of the customs system, including the development of a central EU customs data hub, a transitional arrangement will first be introduced. That data hub, which forms part of a broader reform package and would operate under the supervision of a new EU customs authority, is currently expected around 2028.

From 1 July 2026 until 1 July 2028, a provisional flat-rate customs duty of EUR 3 will apply to small consignments with an intrinsic value below EUR 150 that are sent directly to consumers in the EU. This amount is not levied as a single charge per parcel, but per separate tariff category contained in the parcel. The category is determined on the basis of the tariff subheading of the goods. This means that a mixed parcel may generate EUR 3 multiple times if it contains goods falling under different tariff subheadings. For example, a parcel containing one silk blouse and two woollen blouses includes two different tariff categories, resulting in EUR 6 in customs duties being due.

This transitional arrangement may be extended if necessary. Once the EU customs data hub becomes operational, the flat-rate system will be replaced by the normal customs tariffs. At that point, every import, regardless of the value of the consignment, will fall under the regular tariff system. The exemption below EUR 150 will then definitively disappear from the system.

The measure also has a budgetary dimension. Customs duties constitute traditional own resources of the Union. Member States retain part of the amounts collected as collection costs, which means that the reform affects both the EU budget and national public finances. At the same time, it is explicitly emphasised that this arrangement is separate from the distinct proposal concerning a handling fee in the context of the broader customs reform.