New EU rules for imports from third countries: Additional charges for small consignments
Online platforms that ship low-cost goods from third countries into the EU are booming. Until now, the import of such ‘bargain goods’ has been duty-free. To cope with the ever-increasing volume of consignments, the EU is pushing ahead with customs reform.
Since July 2026, a customs rule has been in force whereby a flat-rate duty of three euros per product group in the consignment is levied on imports valued at under 150 euros.
From 1 November 2026, a Union-wide processing fee of €2 per item on the customs declaration will be added. The fee is set to be adjusted every two years. The costs are to be borne by the seller or importer, but not by the consumer.
For businesses that dispatch high volumes of parcels to EU consumers from a location in a third country, these additional costs may have a significant impact.
At a glance
- From July 2026, a flat-rate customs duty will apply to certain distance sales up to 150 euros.
- The duty amounts to three euros per product category.
- From 1 November 2026, an additional processing fee is to be introduced.
- For businesses, the key factors are the affected goods flows, shipment volumes and product categories.
- For many import operations, reliable tariff classification and efficient customs processes are becoming increasingly important.
1. Why is the EU tightening the rules on small consignments?
Until now, e-commerce consignments with a value of less than €150 were exempt from customs duties. This rule dates back to a time when online shopping was not yet the norm.
Nowadays, the volume of parcels from third countries is rising steadily, not least due to countless Asian e-commerce platforms that are popular with European consumers. In a press release, for example, the European Commission states that in 2025 alone, 5.9 billion items were imported into the European market in low-value parcels from third countries.
This presents, amongst other things, the following challenges and problems:
- Structural imbalance for EU businesses
- Increased packaging waste
- CO₂-intensive logistics
- High environmental impact from long-distance transport and returns
- Risks to consumers, including from toxic ingredients or incorrect labelling
As a result, the EU is compelled to abolish the duty-free exemption and levy an additional processing fee. This is intended to provide and coordinate additional capacity within customs authorities and to advance consumer protection.
The flat-rate customs duty of €3 is regarded as a transitional solution. From July 2028, standard customs duties – based on tariff classification, country of origin and value of goods – are to be applied via the EU Customs Data Hub.
The EU Customs Data Hub is part of a major customs reform that is being implemented step by step. You can find out more in our article EU customs reform: developments businesses should keep an eye on
2. Which businesses are affected and what needs to be done?
The changes are relevant to businesses that regularly deliver low-value goods (under €150 per consignment) from third countries to consumers within the EU.
The higher the volume of consignments, the more noticeable the impact of the new charges will be on overall costs.
Businesses should therefore check:
- Which import flows are affected?
- How many such consignments are there?
- Which goods and categories of goods are being imported?
- What additional customs and clearance costs will be incurred?
The impact of the new regulations varies depending on the business model. Companies with high consignment volumes, in particular, should assess the potential additional costs at an early stage and ensure transparency regarding the affected goods flows.
3. Conclusion
With the flat-rate customs duty of 3 euros per goods category and the additional processing fee of 2 euros per item on the customs declaration, low-value consignments from third countries will become more expensive for many businesses in future. The new regulations could have a noticeable impact on overall costs, particularly where high volumes of consignments are involved.
Companies should therefore assess at an early stage which goods flows are affected, which categories of goods are being imported, and what additional customs and clearance costs will result. This will enable them to better assess the financial implications and, where necessary, factor them into their cost calculations and supply chain processes.
The new requirements also represent a further step towards more heavily regulated and digitised customs clearance within the EU. Companies that ensure transparency regarding their goods flows and assess the impact of new customs regulations at an early stage will be better placed to respond to future changes.