Beginning July 1, 2026, the European Union will phase out the €150 duty de minimis exemption for ecommerce imports. As part of the reform, low-value shipments entering the EU may become subject to new flat-rate customs duties, handling fees, and expanded customs reporting requirements.
A €3 flat-rate duty will apply per customs declaration line item for eligible low-value shipments cleared on or after July 1, 2026. A separate €2 customs handling fee per customs declaration line item is also expected no later than November 1, 2026, bringing the combined charge to €5 per customs declaration line item once both measures are fully implemented.
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.
This guide outlines the latest confirmed developments, what they mean for ecommerce merchants, and how Passport is preparing to support brands through the transition.
Latest Country-Level Updates (Confirmed & Upcoming)
🇷🇴 ROMANIA | Logistics Tax
Effective January 1, 2026 — Fixed logistics tax of 25 lei (~€5) per parcel for non-EU imports ≤ €150.
🇫🇷 FRANCE | Small Parcels Tax (SPT)
Effective March 1, 2026 — €2 fee per customs declaration line item or imports under €150.
🇮🇹 ITALY | Parcel Fee Postponed
Announced March 12, 2026 — €2 parcel contribution postponed; new effective date set to July 1, 2026.
🇪🇺 EU | De Minimis Phase-Out / Handling Fee
Starting July 1, 2026 — €150 duty-free threshold removed; €3 duty per customs declaration line item.
By November 1, 2026 — Additional €2 handling fee per customs declaration line item is expected to take effect, bringing the combined charge to €5 once fully implemented.
This page is updated as EU 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.
Beginning July 1, 2026, eligible shipments valued at €150 or less may become subject to a €3 flat-rate duty per customs declaration line item. A separate €2 customs handling fee per customs declaration line item is also expected no later than November 1, 2026, bringing the combined charge to €5 per customs declaration line item once fully implemented.
These charges apply at the customs declaration line level, with grouping determined by factors such as product classification (HS6), country of origin, and product description.
For merchants shipping multi-item or multi-category orders, this means landed costs may increasingly depend on how products are grouped for customs clearance.
Customs declaration line item grouping rules
Because duties and handling fees apply per customs declaration line item, how products are grouped within a shipment can directly impact landed costs.
As customs data requirements expand, accurate product catalog data and standardized product identifiers will become increasingly important for compliant customs processing.
Phase 1 — Beginning July 1, 2026
Products may be grouped into the same customs declaration line item only if they share:
- The same HS6 classification
- The same country of origin
- The same product description
Phase 2 — Beginning November 1, 2026
Grouping rules are expected to become stricter. Products may also need to share:
- The same SKU or product identifier
- Matching GTIN, EAN, or UPC data
For example, a shipment containing two t-shirts (same HS6) and one sweater (different HS6) would incur two charges — one for each HS6 code — resulting in a total of €10 once both the duty and handling fee are applied. When the product identifier becomes a mandatory field, this could mean that even if a consumer orders three T-shirts in three different sizes, the charges could apply to each item because it has a different product identifier.
Example: How Multi-Item Orders Could Be Charged
A shipment containing:
- Two T-shirts
- One leather belt
may generate multiple customs declaration line items if the products fall under different HS6 classifications or grouping rules.
As a result, the shipment could incur multiple €3 duties and multiple €2 customs handling fees, increasing total landed costs compared to single-category orders.
Importantly, these rules are expected to apply based on the shipment’s customs clearance date rather than the original order date. Orders placed before July 1, 2026, may still become subject to the new framework if they clear customs after implementation begins.
3. National clearance and handling fees (parallel developments)
Beyond EU-level duties, individual Member States have activated independent fees to recover administrative and inspection costs. These charges are legally distinct from customs duty and VAT; notably, they may still apply even if VAT has been prepaid via the Import One-Stop Shop (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 automatically adapt to new EU duty and handling fee requirements as they are implemented, helping brands accurately calculate import costs, VAT, and applicable parcel fees at checkout.
As customs charges increasingly shift to customs declaration line item-level assessment, Passport’s infrastructure will continue updating dynamically to support compliant and accurate landed cost calculations across different shipment types and clearance methods.
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.
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.
Brands should also prepare for the operational impact of these changes. Under current proposals, the new €3 flat-rate duty and €2 customs handling fee are generally not refundable on returned or undeliverable shipments, which may increase costs associated with returns and reverse logistics for low-value ecommerce orders.
At the same time, EU customs authorities are expected to require more detailed product-level information beginning in late 2026, including SKU and standardized product identifiers such as GTIN, EAN, or UPC codes. For many brands, data quality and product catalog accuracy will become increasingly important for compliant customs processing.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.
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.
Authored by Thomas Taggart
Head of Global Trade | Passport
Thomas Taggart is a cross-border commerce leader with more than 20 years of experience in international shipping and regulatory affairs. As the Head of Global Trade, Thomas helps ecommerce brands go global by simplifying international trade, tax, and product compliance issues. Prior to Passport, he brought international shipping solutions to market through multiple roles in UPS’s product development organization.
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?
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 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.
- European Union (starting July 2026): Fees are applied per customs declaration line, not per parcel. This means each distinct product classification is charged separately. For example, if a shipment contains items that fall under two different HS6 codes, the fee will be applied twice — once for each classification.
What is a merchant product identifier?
A merchant product identifier is an internal product reference used within a seller’s inventory or ecommerce management system. The most common example is a Stock Keeping Unit (SKU).
Merchant product identifiers are created and managed by the seller and do not need to follow any global formatting standard. Businesses often use SKUs to track inventory, manage fulfillment, organize catalogs, and reconcile orders across systems.
What is a standardized manufacturer product identifier?
A standardized manufacturer product identifier is a globally recognized product code used to uniquely identify a product across retailers, marketplaces, carriers, and supply chain systems.
Common examples include:
- GTIN (Global Trade Item Number)
- UPC (Universal Product Code)
- EAN (European Article Number)
- ISBN (International Standard Book Number)
- IMEI (International Mobile Equipment Identity)
Unlike merchant SKUs, these identifiers follow international standards and are often assigned by manufacturers or authorized organizations.
What is the difference between a SKU and a UPC?
A SKU is an internal product identifier created by the merchant for inventory management purposes. A UPC is a globally standardized barcode used to identify products across retailers and supply chains.
SKUs are unique to each business and can be formatted however the merchant chooses, while UPCs and other GTIN-based identifiers follow standardized global rules.
Are merchant product identifiers required?
Yes. Merchant product identifiers such as SKUs are generally required because they help sellers, marketplaces, and logistics providers identify and manage products within operational systems.
Are GTINs, UPCs, or EANs always required?
No. Standardized manufacturer identifiers are typically only required if the product already has one assigned.
If a product does not have a GTIN, UPC, EAN, or similar global identifier, merchants may still be able to sell or ship the item using only their internal merchant product identifier.
Why are product identifiers important for ecommerce and international shipping?
Product identifiers help improve inventory accuracy, order management, customs documentation, marketplace listings, and cross-border logistics operations.
For international ecommerce brands, accurate product identifiers can help streamline fulfillment workflows, reduce shipping errors, and improve product visibility across marketplaces and carrier systems.