On 12 December, the Council of the European Union adopted an emergency measure targeting low-value imports. From 1 July 2026, all parcels valued at less than EUR 150 entering the European Union will be subject to a flat levy of EUR 3.
In practice, this measure represents an indirect reinstatement of Customs charges on small consignments, which were previously exempt from duties. Applying a flat rate avoids the administrative complexity of calculating Customs duties on each parcel, in a context of rapid growth in cross-border e-commerce flows.
The reform pursues several objectives. Firstly, it aims to create a more level playing field between EU-based businesses and sellers established outside the Union. It is also intended to help finance and strengthen Customs controls, which are under increasing pressure due to the large and growing number of small parcels entering the EU each day.
The Council has confirmed that the levy is temporary. It forms part of a transitional framework while the European Commission prepares a more comprehensive reform of the EU Customs Union, designed to modernise the rules applicable to e-commerce, strengthen the responsibilities of online platforms and adapt the Customs framework to current international trade realities.
