EU introduces €3 customs fee per product type on low-value parcels from non-EU countries

The European Union will apply a new €3 customs duty on low-value parcels from non-EU countries starting 1 July 2026. The charge is per distinct product type, not per parcel, and applies to online purchases with a total value of up to €150. The measure targets the surge of cheap imports, mostly from China, via platforms such as Shein, Temu, Alibaba and Trendyol.

New tariff per product type

Each different customs classification in a single shipment triggers a separate €3 levy. A parcel containing a silk blouse and two wool blouses would incur a total of €6, because silk and wool are different tariff categories. If the same parcel held three identical silk blouses, only a single €3 would be charged. A cart with a book, a notebook and a pen would add €9 to the final bill.

Safety and competition goals

The duty is designed to level the playing field for EU businesses and to strengthen consumer protection. In 2025, more than 60% of tested low-value imports failed safety standards: 65% of cosmetics, 63% of dietary supplements, 65% of toys and small electronics, and 60% of personal protective equipment.

We wait to see how the enforcement of the tariff will work in practice and if it will be enforced, while we of course expect the faster implementation of the law that will impose equality.

Scale of the low-value parcel flood

In 2024, 4.6 billion small parcels entered the EU market, over 145 per second, with 91% originating from China. By 2025 that figure approached 6 billion items, representing 97% of all customs declarations but only 2% of total import value. The average value per parcel was just €8.86. The Commission estimates that up to 65% of parcels are declared with undervalued amounts to stay below the €150 de minimis threshold, which previously exempted such shipments from customs duties. The EU trade deficit with China has ballooned to €360 billion, prompting a parallel round of consultations between Trade Commissioner Maroš Šefčovič and Chinese Commerce Minister Wang Wentao, scheduled through October.

How the duty is paid and refunded

The customs duty is collected by the declarant – typically the online platform, seller, or carrier – but is expected to be passed on to the consumer at checkout or before delivery. The duty is separate from VAT, which continues to be collected via the IOSS system or at customs clearance. If a buyer returns a product because of a change of mind, the €3 is not refunded; refunds apply only when goods are defective or do not meet contractual terms, as per EU customs legislation.

Transitional timeline

The new levy is an interim measure, in force until 30 June 2028. From 1 July 2028, permanent customs rules will apply, with duties calculated according to each product's tariff classification regardless of value or sales channel. In November 2026, processing fees may be added to help finance customs services, potentially adding up to €2 per parcel.