What the Council adopted
Two Council decisions set this up. In December 2025 the Council agreed to levy the duty from 1 July 2026. In February 2026 it gave final approval and published the legislative text.
The old position was a threshold. Parcels valued under €150 came in without customs duty. That threshold relief is abolished.
What replaced it is temporary. A flat €3 duty applies to items in small parcels valued under €150 sent directly to consumers in the EU. The charge attaches to each different category of item in a parcel, and categories are identified by their tariff sub-headings.
| Parcel contents | Distinct sub-headings | Duty |
|---|---|---|
| 1 silk blouse, 2 wool blouses | 2 (silk and wool sit under different sub-headings) | €6 |
Two wool blouses count once. The count is of categories, and quantity inside a category does not raise it.
Which shipments it covers
Three conditions appear in the Council text, and all three have to hold.
- Value under €150. The duty is aimed at the band that used to enter free.
- Sent directly to consumers in the EU. The press release describes the flow as e-commerce parcels going to consumers.
- Seller registered in the IOSS. The rate applies to goods where the non-EU seller is registered in the EU import one-stop shop for VAT. The Council put this at 93% of e-commerce flows into the EU.
That third condition is the one most summaries drop. A seller outside the IOSS is outside this interim rate for now. The Commission said it will assess regularly whether to extend the rate to those traders.
What the rule leaves out
The €3 is an interim measure with a stated end. It stays until the permanent arrangement enters into force. At that point all goods under €150 become liable for customs duty at the normal EU tariff for each product. The permanent arrangement is tied to the EU customs data hub, which the Council expects around 2028.
The Council also drew a line the coverage often blurs. This duty is separate from the handling fee proposal under discussion in the customs reform package.
What this page will never carry: a tariff lookup, a landed-cost calculator, a way to split or restructure shipments, or a route that lowers what is owed. Those questions belong with a customs broker in your own country, and structuring around a duty is outside what this desk does. For the buyer-side view of this regulation, including how the duty is calculated and what obligations attach to the importer, see the buyer guide to the EU €3 customs duty on small parcels.
You are reading this on the buying desk, so the standing disclosure applies. From this page on, we are a seller. We take title to goods and invoice you directly. On any order here, payment clears before goods move, and we do not extend credit. There is no financing, net-30 or escrow on this desk. We also never verify a supplier for you and then offer to replace them with ourselves. If you want an independent record check, the verification service is priced separately and recommends no supplier, including us.
What it changes on your side
If you import under a formal customs declaration, this interim rate is describing a different lane. Your entries already carry duty at the product tariff.
If you test suppliers by ordering small direct-ship parcels, the arithmetic moved. A sample that used to arrive free now carries €3 per category. Mixed samples cost more than single-category ones, because the count follows sub-headings.
The practical effect on sampling is that a failed first order is more expensive than it was. What used to be a cheap way to find out whether a supplier is real now has a floor under it. That makes the question of who the supplier is worth settling before the parcel ships, and the due diligence checklist covers the records that answer it. Whether a factory can even export in its own name is a separate question, set out in buying direct from a China factory.
For the mechanics of who carries risk once goods move, see shipping and claims on this desk. The sourcing desk explains the rest of the route.
Sources
Both are press releases from the Council of the EU, read on 4 September 2026.
- Customs: Council agrees to levy customs duty on small parcels as of 1 July 2026, 12 December 2025. Source for the €3 rate, the 1 July 2026 date, the IOSS condition and the 93% figure.
- Council gives final green light to new customs duty rules for small parcels, 11 February 2026. Source for the abolition of the €150 relief, the per-sub-heading charge, the blouse example and the 2028 expectation.
This page is a reading of two public press releases. It is not a guarantee of current rates, is not proof that any particular shipment will or will not incur duty, and does not constitute legal advice or a customs ruling. Rules and dates move. Confirm anything load-bearing against the Council text or with a broker licensed where you import.