EU: Small consignments entering EU subject to fixed customs duty beginning July 1, 2026
€3 fixed customs duty per item on small consignments valued under €150
The Council of the European Union (EU) on December 12, 2025, agreed that, beginning July 1, 2026, goods entering the EU in small consignments valued at less than €150 will be subject to a fixed customs duty of €3 per item, which will be applied to each item according to its tariff heading contained in a consignment.
According to the Council of the EU release, the duty is temporary and distinct from the proposed so-called “handling fee,” which is currently under discussion in the context of the customs reform package and the multiannual financial framework.
In addition, several EU jurisdictions including Belgium, France, the Netherlands, and Romania are expected to introduce their own customs handling fee on these low-value consignments as early as January 1, 2026. The fee is expected to be €2 per declaration item and will apply to low-value goods shipped directly from non-EU countries to EU consumers.
KPMG observation
This measure, which applies to IOSS-registered shipments, is expected to affect most major marketplaces, direct-to-consumer cross-border sales, and courier companies.
Sellers and marketplaces may need to review their pricing strategies, promotional offers, and free shipping policies ahead of the July 1, 2026, effective date. As this measure is temporary, businesses may also need to prepare for additional adjustments once the permanent system is introduced.
Package delivery, courier, and logistics companies, as primary import agents, will have to adjust their systems to be able to comply with the new temporary duties and potentially the local handling fees that EU member states may introduce.
For more information, contact a KPMG tax professional:
Philippe Stephanny | philippestephanny@kpmg.com
Chinedu Nwachukwu | chinedunwachukwu@kpmg.com
Lennert Janssen | janssen.lennert@kpmg.com
Stijn Peskens | peskens.stijn@kpmg.com