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The EU's €3 Duty on Low-Value Parcels: Direct Shipping or Local Inventory?

From 1 July 2026, goods worth up to €150 shipped into the EU pay a flat customs duty per tariff category.
July 2, 2026 by
Quonnex

Since 1 July 2026, goods worth up to €150 imported into the EU through e-commerce pay a customs duty of €3. The duty is assessed per item category based on tariff classification, not per physical unit: five identical items in a parcel incur one charge, while two different kinds of item incur two. The seller or importer declares and pays it. The European Commission describes it as an interim measure while the wider customs reform is completed; a separate handling fee has also been proposed, with its amount and timing not yet settled.

Who is affected

The duty mainly affects goods shipped directly to EU consumers in small parcels from outside the EU. Inventory imported in bulk into an EU warehouse, for example into Amazon fulfilment centres, is declared through normal customs procedures at import and is not shipped as individual low-value consignments.

Direct shipping versus local stock

  • Direct shipping from Asia keeps inventory central and avoids storage costs in Europe, but now carries the duty on every consignment, on top of postage and longer delivery times.
  • Local stock in EU fulfilment centres adds storage, VAT registration where stock is held and inbound freight, but delivers faster and avoids per-parcel duty.

For low-priced products like packaging, a €3 duty can be a large share of the selling price. In our own operation, European sales are fulfilled from stock already in the EU, so the change confirms rather than alters our model.

Meanwhile in the US

The US de minimis exemption remains suspended. In June, US Customs codified the suspension for non-postal shipments, and a new postal entry framework is due to take effect later in July. In both markets, low-value cross-border parcels are no longer the cheap route they once were.

Sources

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