EU: New customs duty rules for small parcels in e-commerce
New customs duty rules targeting small parcels entering the EU
The EU Council today formally approved new customs duty rules targeting small parcels entering the EU, particularly those arriving duty-free through e-commerce channels. The changes aim to level the playing field for EU businesses and address unfair competition from non-EU sellers.
According to the EC release, under the newly adopted rules, the long-standing exemption from customs duties for parcels valued at under €150 will be eliminated. Once the EU customs data hub becomes operational, expected in 2028, customs tariffs will apply to all goods entering the EU, regardless of their value. However, until that time, an interim flat rate customs duty of €3 will be levied on each item category contained in small parcels valued below €150, starting July 1, 2026.
To illustrate the application of the interim flat rate:
- A parcel contains 1 silk blouse and 2 wool blouses.
- These items fall under two distinct tariff sub-headings.
- Therefore, the parcel contains two item categories, resulting in €6 in customs duty (€3 per item category).
This interim measure will remain in effect until July 1, 2028, with the possibility of extension depending on the readiness of the new EU customs data hub.
For more information, contact a KPMG tax professional:
Philippe Stephanny | philippestephanny@kpmg.com
Lennert Janssen | Janssen.Lennert@kpmg.com
Stijn Peskens | Peskens.Stijn@kpmg.com