Low-value goods entering the EU: what’s changing now and what to expect in 2026

Online shopping from outside the European Union (EU) is now quicker and more affordable. However, EU customs are seeing many more small parcels, more cases of undervaluation, and issues with product safety. Because of this, customs and tax rules for low-value goods are getting stricter, with more changes coming in 2026 as part of broader EU customs reforms.

Low-value goods: what the EU means, and why the focus is increasing

For EU customs, low-value goods usually refer to items sent directly to individuals that are worth less than €150. These shipments have often used simpler processes and were often exempt from customs duty. This made cross-border shopping easier, but it also encouraged some to misdeclare goods and made it harder for authorities to manage the growing number of parcels.

What applies today

Since 2021, most consumers pay VAT on all imports into the EU, no matter the value, and even low-value parcels need customs declarations. This means that for many purchases under €150, customers pay VAT and might also have to pay handling or administration fees if VAT is collected at the border.

If VAT is collected at checkout using the Import One Stop Shop (IOSS) system for goods up to €150, parcels usually clear customs faster because VAT is already paid. If VAT is not prepaid, customs or the delivery company will collect VAT and any other fees when the parcel arrives, which can slow down delivery.

What’s expected to change in 2026

The EU is planning a major customs reform to better manage the high volume of e-commerce parcels. Some changes are set for 2026, while others still need final approval and will be introduced in stages.

Ending the €150 customs duty relief (expected from 2026)

The European Commission has announced that EU Member States have agreed to remove the €150 customs duty exemption. A temporary solution is planned to start collecting customs duties on e-commerce parcels as soon as 2026.

There are plans for a simple flat customs duty of €3 per product type in a parcel, starting July 2026, based on the six-digit HS code. If a parcel has several units of the same product, the €3 charge applies once, but different product types in the same parcel could each be charged €3.

If these changes go ahead, some parcels that previously only had VAT may also need to pay customs duty, depending on the product type and its origin. This makes it even more important to provide accurate product descriptions.

A new EU-wide e-commerce handling fee (possible from late 2026)

The EU is also thinking about adding an administrative handling fee for low-value parcels to help cover the cost of processing so many parcels. The Commission has mentioned a possible start date of November 2026, but as of early 2026, this fee has not been officially approved and the details could still change.

National measures (already introduced / planned)

Meanwhile, some Member States have already introduced or are planning their own administrative fees:

• Romania: from January 2026, a 25 RON (around €5) logistics fee per low-value parcel on imports from outside the EU.
• Netherlands: planned from 1 February 2026, a €2 handling fee per declaration line (effectively €2 per product category listed in the shipment).
• Italy: a €2 handling fee has been enacted as part of the 2026 budget, with technical details still being finalised.
• France: a national charge has been proposed, but adoption has been delayed.
• Belgium: explored a national charge, then stepped back, signalling it would rely on the EU’s simplified duty approach instead.

In practice, sellers are expected to pay these administrative fees, and delivery companies will collect the funds and remit them to the authorities during the import process. For shippers, this means higher total shipping costs to affected destinations.

To make pricing easier for customers, Transglobal Express will include any administrative fees in our shipping prices when possible, instead of adding them as separate charges.

More digital customs data and fewer “best guess” declarations

The customs reform also plans for new systems, like an EU Customs Data Hub and an EU Customs Authority, to help manage risks better. These are long-term changes, but in the short term, customs clearance will depend more on having complete and accurate electronic data. Parcels with unclear descriptions, missing values, or unknown origins are more likely to be delayed.

What shippers may notice in 2026

Online shoppers and senders will likely notice these changes in three main ways:

• Charges: more shipments may attract customs duty in addition to VAT, and new handling fees may increase shipping costs.
• Speed: well-declared parcels should clear more predictably, but incomplete data may lead to hold-ups.
• Data requirements: accurate item descriptions, HS codes, and country of origin will become even more important.

These changes will likely affect online shoppers buying from non-EU retailers, marketplaces, and direct-to-consumer sellers, as well as anyone sending gifts or personal items with unclear values or descriptions.

How we help

As your parcel delivery partner, we help make EU deliveries smoother by offering digital tools to collect customs information when you book. We guide senders to include the right data, such as value, description, HS code, and origin, and offer delivery options that may include paying duties and taxes upfront when possible. We also keep you updated if customs authorities need more information.

We always try to minimise delays, but customs clearance is controlled by EU authorities and charges are set by law.

Get a quote