New EU levy of € 3 on imported parcels from July 2026

From July 2026 a € 3 levy applies to every low-value e-commerce parcel imported from outside the EU. The measure forms part of a broad reform of the European customs system and affects consumers and businesses alike.

What is changing?

At present, parcels worth up to € 150 attract import VAT but no customs duty. A simplified declaration procedure goes with that, so the millions of parcels can be released into free circulation in the EU more quickly.

The European Commission wants to create a more level playing field between European retailers and foreign online platforms such as Temu, Shein and AliExpress, which send large volumes of cheap parcels directly to European consumers.

This is being implemented from 1 July 2026 through a flat customs duty of € 3 on e-commerce parcels worth up to € 150. People often speak of a levy per parcel, but the technical reality is more nuanced: the levy applies per unique product or product group within a consignment, based on customs tariff headings (HS codes). This item-level mechanism is designed specifically to counter the artificial splitting of orders.

The levy is also intended to help cover the cost of customs checks on safety, product safety and environmental standards.

The effect in practice

Costs per parcel rise by at least € 3. That can be more where a parcel contains several items with different HS codes. In dropshipping it is usually the private buyer who receives an invoice from a logistics provider, on which the import VAT paid and the administrative charges will be increased by this levy.

Where the dropshipper or webshop chooses to import parcels under the Import One Stop Shop (I-OSS), the obvious approach is to charge the new levy to whoever's I-OSS number appears on the parcel being cleared. Those sellers should make clear on their website that additional charges apply, depending on the number of product codes.

A temporary measure: the move to 2028

The flat € 3 amount is regarded as transitional. The EU is working on a full overhaul of the customs union, expected to be operational in 2028 with the launch of the EU Customs Data Hub. Once that central digital platform is running, the flat € 3 rate will fall away and the regular, product-specific customs tariffs will apply to all goods up to € 150. Products may therefore become more expensive still.