Last updated: 19 February 2026
We’ll continue updating this guide as timelines are confirmed, national measures take effect, and additional guidance is issued.
The European Union is accelerating customs reform. Beginning in July 2026, the EU will phase out the €150 duty de minimis exemption, making all imports subject to customs duty. At the same time, several Member States—including Italy, Romania and France —have confirmed new national clearance fees effective March 1st 2026, separate from duty and VAT. Together, these changes mark a shift from proposed reform to active implementation for low-value e-commerce imports.
Originally scheduled for elimination in 2028 as part of a broader EU Customs reform program, the Council has now committed to working toward a temporary solution by 2026 to begin phasing out this exemption. This means that all goods imported into the EU could soon be subject to customs duty, not just VAT. In parallel with duty reform, several EU member states are introducing or proposing new clearance fees on ecommerce imports, separate from duty and VAT.
In the UK, a longer transition period is emerging. The UK government confirmed in its November 2025 Budget that it will remove the £135 duty de minimis threshold for low-value imports by March 2029. Until then, the exemption will remain in place, with brands expected to transition toward full duty assessment over time.
Latest Updates (Confirmed & Upcoming)
- January 2026 (confirmed):
Italy and Romania implemented national customs clearance or handling fees on low-value ecommerce imports, separate from customs duty and VAT. - March 2026 (confirmed) Effective March 1, 2026, the French government will introduce a temporary Small Parcels Tax (SPT) to bridge the gap until broader EU reforms are implemented in November 2026. The measure applies a flat €2 fee per unique HS6 item category for low-value imports entering France.
- July 1, 2026 (agreed, implementation pending): The EU will phase out the €150 de minimis and replace it with a fixed customs duty of €3 per item category for all low-value imports.
- November 2026 (under discussion):
Following the introduction of the flat rate duty, the EU is expected to implement a customs handling fee for low-value goods in November 2026. This fee will apply to imports into any of the 27 EU member states. - March 2029 (confirmed):
The United Kingdom plans to remove the £135 duty de minimis threshold following a longer transition period.
This page is updated as EU and UK customs rules are finalized, implemented, or revised.
What Is Changing
1. End of duty-free treatment for low-value goods
Under current EU rules, goods with an intrinsic value of €150 or less are exempt from customs duty, even though VAT is payable. The agreed reform removes this exemption. Once implemented on July 1, 2026, all goods imported into the EU—regardless of value—will be subject to customs duty based on tariff classification and origin.
2. Interim EU customs duty on small parcels (from July 2026)
Recognizing that the full EU Customs Data Hub will not be operational until around 2028, the Commission has proposed an EU-wide customs duty mechanism to apply ahead of the permanent system. EU Member States agreed to assess a flat €3 customs duty per unique low-value e-commerce item (under €150) starting in July 2026. The fee will be assessed at the HS6 commodity code level, meaning that each unique item will be charged. For example, a shipment with two t-shirts and one sweater would be charged €6, once for the t-shirts and once for the sweater.
3. National clearance and handling fees (parallel developments)
In addition to the EU-level duty, several Member States have introduced national customs handling or clearance fees to recover inspection and processing costs. These fees are legally distinct from customs duty and VAT and may apply even when VAT is prepaid via IOSS.
Confirmed national measures include:
- Italy: €2 per parcel customs processing fee effective January 1, 2026, applied when goods are customs-cleared in Italy
- Romania: 25 RON (approximately €5) per parcel effective January 1, 2026
- France: €2 per unique commodity effective March 1, 2026
- Belgium: €2 per shipment expected 1 November 2026
- Netherlands: €2 per unique commodity expected 1 November 2026*
*Belgium and the Netherlands have indicated they intend to align with the forthcoming EU-wide harmonized fee framework (expected November 2026), rather than implementing standalone national charges. Independent local fees would likely only be introduced if the broader EU framework is delayed or materially revised.
Notably, Italy and France both apply a €2 fee determined by the specific location where goods are imported and released into free circulation, not simply the delivery destination—making clearance location a key consideration. For example, a shipment customs cleared in NL would not attract the IT or FR fee. Conversely, Romania’s logistics fee will apply to all low-value e-commerce goods delivered to Romanian consumers, regardless of where in the EU the shipment clears customs. The Romanian fee will be collected from the shipper for both DDU and DDP shipments.
The EU is also working toward a harmonized e-commerce handling fee across all Member States. Current discussions between the Council of the European Union and the European Parliament indicate that this EU-level fee is expected to enter into force in November 2026, although final scope and fee structure remain under negotiation.
Passport’s Preparations: What Brands and Partners Can Expect
Passport is closely following these proposed changes and is positioned to manage them on behalf of our merchants and partners.
Passport Seller-of-Record® (SOR)
Passport’s SOR model is well-positioned to adapt to the change. This means Passport can account for customs and VAT compliance changes, ensuring our merchants remain unaffected when de minimis thresholds are removed.
Passport Global In-Country Enablement Passport In-Country Enablement is an end-to-end solution for forward-stocking inventory in the UK and EU. Brands can declare duties on inventory cost (COGS) instead of the retail price at the time of sale—reducing overall duty exposure and improving landed cost predictability.
Up-to-Date Duty Calculation
Passport’s landed cost calculator will be updated as these changes come into effect so that you collect the correct amount in cart.
Streamlined Customs Clearance
Passport and its customs brokerage partners will operate under enhanced “Trust & Check” authorizations—a key component of the EU’s upcoming customs framework—to expedite clearance for compliant shipments and reduce administrative friction.
What This Means for You
With Italy and Romania already implementing national fees and EU-wide duties coming next, the transition from proposed reform to operational reality is well underway.
Whether these changes take effect in 2026 or later, Passport’s infrastructure and compliance programs are built to support them—so merchants, fulfillment partners, and consumers experience a smooth transition with no disruption at checkout or customs clearance.
We’ll continue monitoring EU and UK legislative developments closely and will provide updates as timelines and mechanisms are finalized.
If you’d like to discuss how Passport Global’s In-Country Enablement solution can help your brand stay ahead of these changes, visit https://passportglobal.com/contact-sales/ or contact your Passport rep.
Frequently Asked Questions
Will EU customs changes increase costs for low-value e-commerce orders?
Yes. Beginning in July 2026, the EU will phase out the €150 duty de minimis exemption, meaning all imports may be subject to customs duty. In addition, several EU Member States—including Italy and Romania—have confirmed national clearance or handling fees effective January 2026. These fees are separate from customs duty and VAT and can increase landed costs on low-value orders.
Do national clearance fees apply even if VAT is prepaid through IOSS?
In many cases, yes. National clearance and handling fees are legally distinct from VAT and customs duty and may apply even when VAT is prepaid via IOSS. This means VAT prepayment alone does not necessarily eliminate additional import-related charges.
Will these EU and UK customs changes affect checkout or delivery experiences?
Not when managed through Passport. Passport’s Seller-of-Record® model and in-country enablement infrastructure are designed to absorb regulatory complexity and manage duties, VAT, and clearance fees behind the scenes—ensuring a seamless checkout and delivery experience for consumers.
If goods are cleared in one EU country but delivered to another, where is the fee charged?
In most EU Member States, national handling or clearance fees are triggered based on where the goods are customs-cleared, not where they are ultimately delivered.
- In Italy and the Netherlands, the fee applies only if the shipment is customs-cleared in that country.
- In Romania, the fee applies based on the delivery destination, even if customs clearance occurs in another EU Member State.
How is the handling or customs fee calculated—per parcel or per product?
It depends on the country:
- France and the Netherlands apply the fee per commodity line in the customs declaration. If a parcel contains multiple product types (for example, a t-shirt, a sweater, and gloves), each product category is charged separately. If the parcel contains multiple units of the same product, the fee is applied once.
- Romania applies the fee per parcel, regardless of the number or type of items included.
Key Takeaways
- The EU will phase out the €150 duty de minimis exemption beginning in 2026.
- Italy and Romania have confirmed national clearance fees effective January 2026.
- Additional EU-wide duties and handling fees are expected through late 2026.
- IOSS doesn’t remove all fees. National handling and clearance charges may still apply even when VAT is prepaid.
- Fees vary by country. They can be charged per parcel or per product and may depend on where goods are customs-cleared.
- Impact depends on how imports are managed. The right setup can minimize disruption to checkout and delivery.