The EU Introduces New Charges on Low‑Value Imports

As from 1 July 2026, the European Union will introduce a new flat-rate customs duty of €3 per item on low-value goods (≤ €150) imported from outside the EU. In parallel, both EU and Member States are moving towards the introduction of an additional handling fee of approximately €2 per parcel.

These measures mark a fundamental shift in the taxation and cost structure of e-commerce imports and will have a direct impact on IOSS models and fulfilment strategies.
 

ENTRY INTO FORCE

• €3 customs duty: 1 July 2026 (temporary measure until 2028)
• Handling fee (~ €2 per parcel): expected EU harmonization as from November 2026, with earlier national implementations possible
   

ABOLITION OF THE LOW-VALUE CUSTOMS DUTY EXEMPTION

Under the current regime, imports of goods with an intrinsic value not exceeding €150 benefit from a customs duty exemption. This exemption will be abolished and replaced by a flat-rate duty of €3 per item.

This reform is part of the broader EU Customs Reform package and aims to address the exponential growth of low-value e-commerce imports, particularly from non-EU sellers.

Key features of the €3 duty: 

The new measure has several important characteristics:

• Per item (not per parcel): The duty is levied per individual item based on customs classification. A single parcel containing multiple items may therefore trigger multiple charges.
• Targeting e-commerce flows: The measure primarily affects non-EU sellers supplying goods via e-commerce channels, including those using the Import One Stop Shop (IOSS).
• Separate from VAT: The duty applies in addition to VAT. VAT remains due on import or via IOSS, meaning cumulative cost increases.
• Temporary regime: The measure applies until the planned entry into force of the full EU Customs Reform in 2028.

In practice, this significantly increases the landed cost, especially for consignments with multiple low-value items.
 

INTRODUCTION OF THE €2 HANDLING FEE

In addition to the €3 duty, policymakers are introducing or considering a fixed administrative fee per parcel, generally estimated at around €2.

-    EU Level

• A harmonized handling fee is expected to be introduced as of November 2026.
• The objective is to cover customs processing and administrative costs linked to the surge in low-value imports.  

-    Member State Developments

Several Member States have already implemented or announced similar measures:

• France: early implementation of the €3 duty charge (as from March 2026) and consideration of handling fees
• Italy: legal basis introduced for a €2 fee (timing aligned with EU rollout)
• Romania: already applies a comparable fee (approx. €5 per parcel)
• Belgium and others: proposals under discussion 

This creates a risk of fragmentation in the short term, pending EU harmonisation.
 

EU CLOSES “BULK IMPORT” STRUCTURES FOR B2C SALES

At EU level, it has recently been clarified that grouping individual consumer orders into bulk shipments can no longer be used to circumvent the rules on distance sales of imported goods. The European Commission confirmed, also relying on case law of the Court of Justice, that each underlying B2C transaction must be assessed separately, regardless of how the goods are shipped. Reclassifying such flows as B2B imports therefore does not alter their VAT and customs treatment.
 

IMPACT ON IOSS AND E‑COMMERCE BUSINESS MODELS

These measures directly challenge the current efficiency of IOSS-driven supply chains:

• Increased cost per transaction: Particularly relevant for low-margin goods and multi-item shipments.
• Reduced attractiveness of direct-to-consumer imports: The cumulative effect of VAT, €3 duty, and handling fees may erode the price advantage of non-EU sellers.
• Shift towards EU-based fulfilment: Building up actual inventory within the EU for B2C orders, from which B2C sales are subsequently carried out.
   

KEY TAKEAWAY

The introduction of the €3 duty and the handling fee represents a clear policy shift towards stricter taxation of low-value imports and increased cost recovery for customs processing.

For businesses, this is not a marginal adjustment but a structural change requiring a reassessment of pricing, logistics, and VAT/customs strategies.

We will continue to monitor further developments, in particular the final design and implementation of the EU-wide handling fee and national deviations.

If you would like to receive additional information on this matter or require VAT assistance, the RSM Belgium Tax team is at your disposal (tax@rsmbelgium.be).