EU €3 parcel duty and €2 handling fee: landed-cost planning
Low-value e-commerce imports no longer enter the EU duty-free.
- €3 customs duty (in force since 1 July 2026). Council Regulation (EU) 2026/382 applies a fixed €3 duty to goods in consignments under €150. It is charged per distinct category of item, identified by tariff sub-heading, so one parcel with blouses of two different materials pays €6. It runs until 1 July 2028 and may be extended.
- €2 handling fee (expected from 1 November 2026). The new Union Customs Code (Regulation (EU) 2026/2108) introduces a handling fee of €2 per item, charged per declaration line and regardless of value. On 14 October 2026 the delegated act setting the amount was still under scrutiny and not yet published in the Official Journal. The declarant pays it, it is not refundable and VAT applies to it.
Per the Council, 4.6 billion low-value parcels entered the EU in 2024, and 91% of small shipments came from China.
What we do
- Cost model — your catalogue or order mix mapped to tariff sub-headings, with the duty, fee and VAT per order.
- Line consolidation — packing and catalogue choices that reduce distinct tariff lines per consignment.
- IOSS check — whether you, your marketplace or a representative acts as declarant.
- Warehousing break-even — when moving stock to an EU warehouse costs less than direct shipping.
We confirm the current legal status of the fee before each engagement. Customs declarations are lodged by a registered customs representative; see customs representation.
Work with us
Available in English, Spanish and Mandarin Chinese (中文服务). Share a sample of recent orders through the contact page or WhatsApp.
Next step
Tell us what you sell or run, and where
We confirm whether the obligation applies to you, what we would do and the price before any work starts. Service in English, Spanish and Mandarin Chinese (中文服务).