Last updated: 19 March 2026
Beginning July 1, 2026, the European Union will officially phase out the €150 duty de minimis exemption. This landmark change means that all B2C imports—regardless of value—will be subject to customs duty. To bridge the gap until the permanent EU Customs Data Hub is operational in 2028, the Council has committed to a temporary flat-rate duty solution starting this year.
In parallel, several Member States—most notably France, Italy, and Romania—have moved ahead with national clearance or handling fees. These charges are legally distinct from VAT and customs duty, creating a multi-layered tax environment for low-value e-commerce imports.
While the EU accelerates, the United Kingdom is navigating a longer transition. Following the November 2025 Budget, the UK government confirmed it will remove the £135 duty de minimis threshold by March 2029. This gives brands a strategic window to adapt their logistics and tech stacks for full duty assessment on every parcel entering Great Britain.
We’ll continue updating this guide as timelines are confirmed, national measures take effect, and additional guidance is issued.
Latest Updates (Confirmed & Upcoming)
🇮🇹 ITALY | Parcel Fee Postponed: Italy’s Ministero dell’Economia e delle Finanze (Ministry of Economy and Finance) announced on March 12, 2026, that the €2 low-value parcel contribution is officially postponed to allow for IT system adaptations. The new effective start date is July 1, 2026.
🇷🇴 ROMANIA | Logistics Tax: As of January 1, 2026, Romania has implemented a fixed logistics tax of 25 lei (approx. €5) per parcel for non-EU imports valued at €150 or less, regardless of where they are cleared in the EU.
🇫🇷 FRANCE | Small Parcels Tax (SPT): Effective March 1, 2026, a temporary €2 fee applies per unique HS6 item category for imports under €150. This fee stacks if a single parcel contains multiple different types of goods.
🇪🇺 EU | De Minimis Phase-Out: Starting July 1, 2026, the EU will eliminate the €150 duty-free threshold and introduce a transitional flat-rate customs duty of €3 per item category for low-value imports.
🌐 EU | Handling Fee Discussion: Following the new flat-rate duty, the EU is expected to implement a harmonized customs handling fee of €2 per parcel across all 27 member states in November 2026.
🇬🇧 UK | De Minimis Removal: The United Kingdom has confirmed it will remove the £135 duty de minimis threshold by March 2029, following a scheduled multi-year 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:
*Update (March 12, 2026): Italy’s Ministry of Economy and Finance (MEF) has officially postponed the €2 “parcel contribution” until June 30, 2026. The fee is now scheduled to take effect on July 1, 2026.
For e-commerce merchants, the “where” and “how” of clearance significantly impact the total landed cost:
- Clearance-Based Fees (France & Italy): These fees are only triggered if the goods are physically customs-cleared in that specific country. For example, a parcel destined for a French consumer but cleared in the Netherlands will not attract the French Small Parcels Tax (SPT).
- Destination-Based Fees (Romania): The Romanian logistics fee applies to all e-commerce goods delivered to Romanian consumers, regardless of the EU entry point. This fee is collected from the shipper for both DDU and DDP shipments.
Belgium and the Netherlands have opted not to implement standalone national charges yet. Instead, they are waiting to align with a harmonized EU-wide handling fee, currently under discussion between the European Parliament and Council. This universal fee is tentatively expected in November 2026. If the broader EU framework is delayed, these nations may introduce “fallback” local fees.
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.
Landed Cost Calculator
Passport’s landed cost calculator will be updated as these changes come into effect, so that you collect the correct amount in the cart. Our landed cost duty logic will update automatically at checkout to calculate the €3 flat-rate per HS6 line upon implementation.
Passport Seller-of-Record® (SOR)
Passport’s SOR service will continue to account for VAT compliance, ensuring our merchants remain unaffected by these changes.
Passport Global In-Country Enablement
Passport In-Country Enablement is an end-to-end solution for forward-stocking inventory in the 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. For brands shipping high-frequency, low-AOV orders, this can materially improve unit economics.
Frequently Asked Questions
Will EU customs changes increase costs for low-value e-commerce orders?
Yes. Beginning in July 2026, the EU is expected to phase out the €150 duty de minimis exemption, meaning all imports may be subject to customs duty.
In addition, some EU Member States—such as Romania—have introduced national clearance or handling fees. 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?
This depends on the country’s specific rules.
In Romania, the fee is applied based on the delivery destination, even if customs clearance occurs in another EU Member State.
How do I know if a fee is charged per parcel or per product?
It depends on the country’s regulation:
- Per parcel (flat fee): Romania applies a single fee to the entire shipment, regardless of contents
- Per commodity category (stackable): Some EU models (including proposed EU-wide frameworks) may apply fees per unique HS6 code, meaning multiple product categories in one parcel could trigger multiple fees
How is the handling or customs fee calculated—per parcel or per product?
It varies by country:
- Romania: Fee is applied per parcel, regardless of the number or type of items included
- Other EU frameworks (proposed): May apply fees per commodity line in the customs declaration, depending on final legislation