With Regulation (EU) 2026/382, adopted on 11 February 2026, the European Union is abolishing the previous threshold‑based customs duty relief for imports into the EU with a material value of up to EUR 150 from 1 July 2026. The aim of the measure is to strengthen controls on cross-border online trade and improve competitive conditions for European companies.
European Commission wants to protect EU companies from the boom in online trade
The move comes in response to the rapid growth of direct mail order trade from third countries, particularly Asia. Platforms such as Temu, Shein and numerous other providers often ship their goods directly to the end consumer without intermediate storage within the EU market for reasons of cost and efficiency.
According to the European Commission, the volume of these small consignments has doubled annually since 2022. In 2024 alone, 4.6 billion parcels were imported into the EU, around 91% of which came from China. These enormous flows of goods are almost impossible for customs authorities to check in full and at the same time they increase competitive pressure on European retailers, who are having to compete with the price and logistical impact of previously duty-free small consignments.
Key content of the new Regulation
Introduction of a flat-rate duty
From 1 July 2026, a flat-rate duty of EUR 3 per category of goods will be levied on small consignments with a total value of up to EUR 150. This regulation will initially apply on a transitional basis until 1 July 2028. From 2028, the introduction of an EU-wide customs data platform is planned. In this context, small consignments are to be integrated into the general customs system on a regular basis.
Goods categories – practical implications
It should be noted that for a consignment containing goods from different categories, the flat-rate duty must be paid for each of these categories. For products in the same category, the flat-rate duty therefore only has to be paid once per consignment.
Example
If a consumer orders two power banks, only a flat-rate customs duty of EUR 3 is payable, as both products belong to the same goods category. If, on the other hand, a power bank and a T-shirt are ordered, these are two different goods categories, so a customs duty of EUR 6 would be payable for this consignment.
Scope of application of the flat-rate duty
The transitional flat-rate duty applies exclusively to two clearly defined types of consignment:
a) goods for which importation is exempt from VAT under Article 143(1)(ca) (Editorial error in the regulation.) of Directive 2006/112/EC. This applies to imports processed through the Import One-Stop Shop (IOSS) procedure.
b) postal consignments within the meaning of Article 1(24) of Regulation (EU) 2015/2446
Monitoring and adjustment mechanisms
The Commission will first review by 1 October 2026 and then on a monthly basis whether the new customs regime is leading to targeted shifts in freight routes. If such a shift is identified, for example if traders increasingly switch to other forms of freight in order to avoid the flat-rate duty, this duty will be extended to all small consignments up to EUR 150. This would mean that not only postal items with a value of up to EUR 150, but also courier or express consignments and imports not processed via IOSS could be subject to the flat-rate duty in future.
In addition, the Commission will assess by 1 December 2027 whether the new customs data platform will be available in time. If the technical implementation is delayed, the transitional arrangement may be extended beyond 1 July 2028.
Conclusion
With the new customs regulations for imports up to EUR 150, the EU is creating a more uniform and transparent customs regime for small consignments and responding to the sharp increase in the number of direct shipping models from third countries. The aim is to close control gaps, create fair competition conditions and better protect EU retailers, their employees and consumers.
Whether these goals will actually be achieved remains to be seen. Although orders will become more expensive, many products from Asia will remain attractively priced despite additional duties. A significant decline in the number of orders placed with online retailers outside the EU is therefore not necessarily to be expected.
The long-term success of the reform may also depend on how efficiently the planned EU customs data platform works from 2028 onwards and whether the new digital procedures enable comprehensive, risk-based control of mass consignments. Once this infrastructure in place, it will become clear whether the measures will structurally stabilise the European market and whether the intended relief for EU traders will actually materialise.
