EU Low-Value Parcel Customs Reform (2026–2028): Confirmed Updates | FFOrder Policy Brief

Based on the EU customs reform package approved by the Council of the European Union in February 2026, together with the implementation guidance issued by the European Commission’s Directorate-General for Taxation and Customs Union (DG TAXUD), the EU’s customs treatment of low-value parcels will be adjusted in phases starting in 2026.

I. Removal of the €150 Duty Exemption

Effective date: July 1, 2026

The duty exemption for goods with a value under €150 will be removed.From this date onward, imports into the EU will no longer be duty-free solely because they fall below the €150 threshold.

This applies across postal, express courier, and cross-border e-commerce channels.

II. Transitional Flat-Rate Duty Mechanism (2026–2028)

Before the EU’s unified digital customs system is fully rolled out, a temporary transitional arrangement will apply.

Effective period: July 1, 2026 – July 1, 2028

1) ScopeLow-value parcels with a declared value of ≤ €150.

2) Assessment methodDuties will be assessed based on customs tariff classification (HS6, i.e., the first 6 digits of the HS code). A flat duty of €3 per HS6 category will apply.

3) Billing principleThe flat duty is calculated per HS6 category. Different HS6 codes are treated as separate categories. If a single parcel contains items across multiple HS6 categories, the duty will be stacked based on the number of categories.

Example: A parcel containing items from two different HS6 codes will be charged 2 × €3 = €6.

This transitional mechanism remains in effect until July 1, 2028, after which the EU is expected to move to a longer-term, digitized tariff structure.

III. Member-State Administrative Processing Fees (Handling/Clearance)

In addition to EU-level duties, individual member states may impose administrative processing fees under national rules.

These fees:

• are separate from EU customs duties,

• are collected by local customs/postal agencies, and

• may be charged on top of the transitional €3 duty.

Examples already implemented (per local rules):

• Romania: 25 RON (approx. €5) logistics processing fee (effective Jan 1, 2026)

• Italy: €2 administrative processing fee (effective Jan 1, 2026)

Reported/Proposed (pending final approval):

• France: proposed €2 parcel processing fee (targeting Mar 1, 2026, subject to legislative approval)

IV. Items Not Yet Confirmed at EU Level

The following points have not been finalized as mandatory EU-wide rules:

• a potential additional EU-level handling fee (approx. €2; reportedly to be discussed later in 2026),

• the detailed rate structure for the post-2028 multi-tier tariff scheme.

These items remain under discussion and are subject to official publication.

V. Compliance Requirements (Operational Impact)

Per DG TAXUD guidance:

• Compliance responsibilities extend to e-commerce platforms.

• Parcels must include accurate HS6 codes.

• Incorrect coding may lead to delays, disputes, or clearance issues.

2026–2028 Policy Structure Overview

From 2026 onward, low-value parcels into the EU are expected to follow a three-part structure:

1. removal of the €150 duty-free threshold,

2. transitional duty: €3 × HS6 categories per parcel,

3. additional member-state administrative processing fees (where applicable).

FFOrder will continue to monitor official updates and share policy changes as they are formally published.For operational guidance, please contact your dedicated account agent.

— The FFOrder Team