Low-value e-commerce imports into the European Union have reached a scale that few anticipated. Over the past three years, the number of those parcels entering the EU has surged by 314%, from 1.4 billion in 2022 to 5.8 billion in 2025. What was once treated as a marginal customs category has become a defining feature of cross-border trade.
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With multifaceted pressure to confront this surge long before the EU’s tariff reforms take effect in 2028, the bloc announced in December a temporary €3 customs fee on parcels valued under €150. This shift was further influenced by recent U.S. trade actions targeting de minimus shipments and tightening tariff enforcement. It reinforces a broader global reassessment of how low-value e-commerce should be regulated, and who should bear the cost of processing it.
The €150 duty exemption for non-EU shipments is set to end in July 2026. While the timeline for change is clearer, the operational reality is not. Member states are moving at different speeds, fee structures are still being refined, and questions remain around responsibility, collection mechanisms, and the impact on landed costs. What’s guaranteed to reshape shipments this year is uncertainty in how retailers and shippers should prepare.
Italy and Romania have both implemented a flat charge on low-value parcels coming into the EU. While both intended to begin the charge on the first day of 2026, Italy has deferred its collection until March, with retroactive charges going back to January 1. It’s unclear how it will work in practice to charge fees on parcels that have already gone through customs.
If Italy succeeds with its March 1 relaunch and demonstrates it can collect fees retroactively, other countries may decide to jump ahead of the July 1 date and implement their own differing fees. Retailers can’t assume uniform start dates across EU markets. They need to implement flexible processes that can handle mid-cycle changes.
There has also been discussion of whether the new fee will be assessed at the HS code level rather than per parcel. That distinction could triple costs for multi-item shipments if it’s handled at the HS code level. While enforcement at that level would be challenging, even the possibility underscores why retailers must prepare for multiple cost scenarios, particularly for multi-item shipments.
Then there is the question of responsibility for the new fees. Current policy language points to the seller or shipper paying for the fee. In that case, retailers need to collect the fee upfront at checkout. If retailers aren’t prepared to have that collection mechanism in place, the cost falls on the shipping provider or customs broker, who could then bill it back to the retailer after clearance.
Retailers should be evaluating now whether their checkout systems can support new customs fee line items and quick adjustments as fee structures change. It’ll also be important for brands to have transparent processes in place to communicate to customers if and when those charges trickle down to them, so retailers can protect their margins and their customers’ trust.
Beyond the details of how the fee will be implemented is how it will impact the larger system. The Import One-Stop Shop (IOSS) is currently used for VAT prepayment on shipments under €150, and it works today because it operates within that threshold. When the €150 de minimis threshold disappears in July, does IOSS still apply? How does the fee integrate with IOSS registration and prepayment? Those answers aren’t clear yet, and they need to be before retailers can build the right processes.
The defining characteristic of 2026 is transition. Rules are being introduced before every detail is finalized, and enforcement is evolving alongside policy. That’s the new baseline. Waiting for complete certainty is not a viable strategy.
EU customs reform reflects a broader global shift that will continue beyond just low-value parcels. Retailers need to be flexible and work with logistics partners that are staying up to date with the latest changes and regulatory developments. To position themselves for these new fees, retailers should actively model landed costs under different fee structures and review routing strategies across EU entry points. Success will come from building operations flexible enough to adapt as rules continue to evolve.
