This charge will apply to each separate item in a consignment according to its tariff classification. It will stay in place until the permanent arrangements agreed in November 2025 take effect.
Non-EU sellers registered under the EU’s import one-stop shop (IOSS) for value-added tax purposes will be subject to this duty.
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According to the Council, such sellers account for 93% of e-commerce imports into the EU.
The Council aims for the duty to address issues linked to current customs rules, under which these parcels are admitted without customs charges.
Authorities have cited concerns about unfair trading conditions for EU-based sellers, potential health and safety risks to consumers, instances of fraud, and environmental implications.
This measure is separate from a proposed ‘handling fee’ that is still under review within broader customs reform discussions tied to the EU’s multiannual financial framework.
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By GlobalDataThe Council’s move follows its November 2025 commitment to implement an interim solution for collecting duties on low-value shipments in early 2026 pending a full reform that will remove the €150 exemption and subject all goods to standard customs tariffs.
Welcoming the decision, the European Commission (EC) stated the new duty would help “protect the competitiveness” of European businesses by levelling the playing field between e-commerce and traditional retail.
The Commission intends to routinely assess whether to apply the rate to goods from traders not enrolled in the IOSS.
EC trade and economic security; interinstitutional relations and transparency commissioner Maroš Šefčovič said: “Our work to modernise how we manage trade at our borders is well on track, and we are close to completing the most ambitious customs reform since the creation of the Customs Union in 1968.
“Our goal is clear: a modern, digital environment that keeps international trade flowing smoothly, while protecting the strength and integrity of our Single Market. With e-commerce expanding rapidly, the world is changing fast – and we need the right tools to keep pace. That is why the decision on customs duties for small parcels coming into the EU is so important to ensuring fair competition at our borders in today’s e-commerce era.”
The measure aligns with initiatives outlined in the EC’s E-Commerce Communication presented on 5 February, which addressed customs procedures, consumer protection measures, and enforcement actions under legislations such as the Digital Services Act and Digital Markets Act.
