Europe rewrites customs
Brussels concluded that a customs system built for containers could not police billions of small parcels, most of them from China, that entered duty-free and often failed safety checks. Its answer is to charge every parcel and make the platform, not the shopper, the accountable importer, backed by a new agency and a single data hub.
From geopolitics to the parcel
- 2026-01
Member states split: France and Romania imposed national parcel charges, while the Netherlands and Belgium dropped theirs for fear of traffic moving to neighbouring gateways.1819
- 2026-06
China's €360.6 billion trade surplus with the EU in 2025 hardened the Commission's line, with Maroš Šefčovič calling the trend not sustainable.3
- 2026-07-22
After the Commission's €550 million fine on AliExpress, Beijing said it firmly opposes digital barriers imposed under the pretext of platform regulation.2021
- 2026-01-01in force
Romania has charged 25 lei, about €5, per non-EU parcel under €150 since 1 January.18
- 2026-07-01in force
A flat €3 customs duty applies per tariff subheading in low-value e-commerce consignments, until 1 July 2028.722
- 2026-09-20adopted
The reformed customs code entered into force, making platforms and non-EU sellers the importer for distance sales, with fines of 1% to 6% of annual import value and importer obligations applying from 21 September 2027.2324
- 2026-09-21adopted
The Commission set the Union handling fee at €2 per item from 1 November, subject to a 30-day objection period; KPMG reads the unit as per product category.2524
- 2026-12-01expected
Italy's own €2 contribution per consignment, postponed several times, is now due from 1 December.26
- 2028-07-01expected
The EU Customs Data Hub, run by the new EU Customs Authority in Lille from 2027, becomes mandatory for e-commerce operators.23
- 2026-03
After France's national tax started, small-parcel declarations at Paris-Charles de Gaulle fell 92%, largely as flows moved to other entry points.27
- 2026-08
Chinese air e-commerce exports to Europe were down 40% year on year in August, and inbound capacity fell 58% at Budapest and 35% at Liège.2812
- 2026-09
Belgian customs counted 53% fewer small parcels and Dutch customs 46% fewer e-commerce parcels than a year earlier.29
- 2026-08
PostNL's international parcels fell about 15% in the first half, citing new EU import duties, and CTT's customs clearance business was hit.3031
- ↑ Cost
A €10 basket with one tariff line carries €3 of duty and, from November, €2 of handling fee: a 50% uplift before VAT.725
- ↑ Compliance
The importer of record shifts to platforms and sellers, with fines of up to 6% of a year's import value for repeated breaches.2324
- ↓ Volume
Low-value parcels into Belgium and the Netherlands, which handle almost half of EU low-value imports, have roughly halved.29
- ↓ Speed
Integrators have warned that unworkable data rules risk shipments being held at EU borders, slowing transit at peak.27
- ↑ Network
A charge in one country moves parcels to another gateway within days, so gateway choice turns on clearance speed and data capability.2718
Our reading: from 1 November the cheapest parcel into the EU carries at least €5 of charges before VAT, so the direct channel shrinks to a long tail while bulk imports into EU warehouses grow. The real dispute is over who holds importer liability and the customs data, and it will be settled in platform contracts before 21 September 2027.
What comes next
- 2026-11-01EU €2 handling fee per item becomes chargeable on distance sales under €150
- 2026-12-01Italy's national €2 contribution per low-value consignment due to start
- 2027-09-21General application of the reformed customs code, including importer obligations and penalties
- 2028-07-01EU Customs Data Hub mandatory for e-commerce; the €3 flat duty expires
The lens behind the decisions
Companies visibly affected
Solution landscape
Read the full analysis
Europe now charges every parcel. Who absorbs the bill?
Since 1 July a €3 duty applies to every tariff line in a low-value parcel, and from 1 November a €2 handling fee follows. Volumes into the main EU gateways have roughly halved, and the fight is now over who pays, who carries the liability and who owns the data.
EU customs reformEnd of de minimisTrade · Global e-commerceThe small-parcel door closes: who pays, who declares, and where volume goes
The US, the EU, the UK and Japan are ending duty-free treatment for low-value e-commerce parcels, while Brazil has just reopened its door. For carriers and platforms, the question is no longer whether a small parcel pays, but who declares it, on what data and from which warehouse.
End of de minimisEU customs reformGeopolitics · ChinaWestern doors close to China's parcels, so the platforms move the warehouse
Washington extended its truce with Beijing but kept the de minimis door shut, while Brussels now charges every small parcel. China's platforms and carriers answer by shipping in bulk and delivering locally, and small sellers pay the transition.
Platforms go localUS-China truceSources
- EU gets tough on China as trade imbalance stokes deindustrialisation fears · Al Jazeera
- Council gives final green light to new customs duty rules for small parcels · Council of the European Union
- China-Europe e-commerce cargo after EU de minimis reform · STAT Times
- EU €2 customs fee: states go early · vatcalc.com
- Everything you need to know about the small parcels tax · French Ministry of the Economy (economie.gouv.fr)
- Commission fines AliExpress €550 million for breaching the Digital Services Act · European Commission
- China expresses strong dissatisfaction to EU's fine on AliExpress · Global Times
- EU action on the influx of small parcels · Council of the European Union
- EU customs: Council greenlights landmark reform · Council of the European Union
- New EU Customs Code enters into force; platforms face importer obligations for distance sales · KPMG TaxNewsFlash
- Commission Delegated Regulation C(2026) 6694 final on the Union handling fee · European Commission
- National tax on mini parcels: postponed to 1 December 2026 · Fiscozen
- DHL, FedEx, UPS warn EU parcel tax risks disruption at borders · The Loadstar
- Chinese air cargo e-commerce volumes under pressure in August · Air Cargo News
- EU halves cheap parcel influx in bid to rein in Chinese e-commerce giants · Euronews
- PostNL H1 free cash flow beats, keeps 2026 outlook despite volume weakness · Investing.com
- CTT 1H26 results presentation: appendix · CTT Correios de Portugal