From 1 July 2026, the European Union will introduce significant changes to the customs clearance of low‑value e‑commerce consignments arriving from third countries. The aim of these measures is to ensure a level playing field, reduce fraud risks, and manage the administrative burden on customs authorities, in light of the substantial increase in parcel volumes.
As of 1 July 2026, the customs duty exemption for consignments with an intrinsic value not exceeding EUR 150 will be abolished. A temporary customs duty of EUR 3 per consignment will apply to goods with an intrinsic value under EUR 150 that are shipped directly to consumers. The amendment primarily applies to transactions where the third‑country seller is registered in the Import One Stop Shop (IOSS) system. This currently covers approximately 93% of e‑commerce flows into the EU.
From November 2026, a handling fee is also expected to be introduced for low‑value consignments within the European Union. This handling fee is intended to compensate customs authorities for their increasing operational and administrative costs.
However, national customs authorities are already facing significant costs due to high parcel volumes. Romania and Italy introduced their own handling fees on 1 January 2026 for low‑value consignments arriving from third countries, in the amounts of RON 25 and EUR 2, respectively. France followed suit on 1 March 2026 with its own fees.
The Customs Data Hub, the EU’s central, digitalized one‑stop customs system, is expected to be launched in 2028. Once the Customs Data Hub is in operation, all goods arriving in low‑value consignments will be subject to the standard EU customs duty applicable to their tariff classification and will also incur a uniform EU‑level handling fee.
To manage the financial and operational impact of the above changes, businesses involved in e‑commerce imports, including platforms, marketplaces, importers and logistics service providers, should consider the following actions:
- reviewing their prices and contractual terms in light of the EUR 3 customs duty and the national/EU handling fee
- reassessing their IOSS registration and related processes
- preparing their IT systems for increased customs data requirements
- modelling the cost impacts of the transitional period between 2026 and 2028, as well as the final regime after 2028
KPMG experts are ready to assess how the new customs duty and handling fee may affect your business and to support you in adapting your processes, IT systems and documentation in readiness for these changes.
