European Union
One EU parcel charge is law. The other is still a proposal.
A flat €3.00 customs duty has applied to low value parcels into the EU since 1 July 2026. A separate handling fee is under discussion and has no adopted amount and no adopted start date. The Council says in both of its own releases that the two are different instruments, and this page keeps them apart.
Adopted, and charged today
The €3.00 customs duty on low value consignments
A flat customs duty of €3.00 has applied to consignments with an intrinsic value at or under €150 since 1 July 2026, under Council Regulation (EU) 2026/382, Article 2. It stands in place of the percentage rate for the commodity code rather than being added to it, and the measure runs to 1 July 2028, and may be extended as appropriate.
It is counted per each different category of item, identified by its tariff sub-heading, not per parcel and not per product. The Council's own example is the clearest statement of that rule anywhere: a parcel of one silk blouse and two wool blouses holds 2 distinct items, because the two fabrics sit under different sub-headings, so €6.00 is due rather than €3.00.
It reaches goods whose non-EU seller is registered in the import one-stop shop, which the Council puts at 93% of all e-commerce flows into the EU, and the Commission will assess whether to extend the rate to sellers outside the IOSS. What ends it is not a date on its own: normal customs tariffs, once the EU customs data hub is operational, and the Council says that hub is expected in 2028. What it costs per parcel, priced line by line →
Proposed, and charged nowhere
The handling fee
A separate charge, usually called a handling fee, is under discussion in the customs reform package and the multiannual financial framework. It is a proposal. It has no adopted amount and no adopted start date, and until it has both there is nothing for an importer to pay and nothing for this site to add to a landed cost.
That is not this site reading between the lines. The Council states it in both of the releases that announced the duty above, in almost the same words each time:
The measure is 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.
Council of the EU, "Customs: Council agrees to levy customs duty on small parcels as of 1 July 2026", press release of 12 December 2025
The measure is distinct from the proposed so-called "handling fee" currently under discussion in the context of the customs reform package.
Council of the EU, "Council gives final green light to new customs duty rules for small parcels", press release of 11 February 2026, updated 12 February 2026 to include the adopted legislative text
Amounts and start dates for it circulate widely in trade reporting. None of them is adopted law, so none of them appears on this page. When one is adopted, it will be published here with the instrument that adopted it, the same way every other figure on this site carries the source it came from.
Which one are you reading about?
Six questions that separate them. If a source you are reading answers the right-hand column with a figure, it is reporting a proposal as though it were law.
| The €3.00 duty | The handling fee | |
|---|---|---|
| What is it | A customs duty of €3.00, flat, per item category | Proposed handling fee, an administrative charge, not a duty |
| Adopted | Yes. Council Regulation (EU) 2026/382, Article 2 | No. Under discussion |
| Amount | €3.00 | None adopted |
| In force from | 1 July 2026 | No adopted start date |
| Where it is decided | Council regulation, already in the Official Journal | the customs reform package and the multiannual financial framework |
| What this site charges for it | €3.00 per item category, in the calculator and on the code pages | Nothing, because there is nothing to charge |
Why running the two together costs money
A seller who budgets for both charges prices two costs into every parcel and only ever pays one of them. A seller who budgets for neither is short €3.00 on every distinct tariff sub-heading in every consignment, on a flow the Council counts at 4.6 billion packages into the EU in 2024, 91% of them from China. Neither mistake is small at that volume.
The duty is also the one that changes shape rather than simply ending. What replaces it is normal customs tariffs, once the EU customs data hub is operational, which means a consignment that costs €3.00 today will cost whatever its commodity code charges. For a low duty code that is a saving and for a high duty code it is not, and either way it is a different calculation rather than the same one with a different number in it. Price a consignment →
What to re-check, and when
This page is about the EU parcel duty set against the proposed handling fee, and the measure behind it has an end this site records: EU EUR 3 low value consignment customs duty, which runs until 1 July 2028, on Council Regulation (EU) 2026/382, Article 2; that date is held in the data layer rather than typed here, and the build fails on it rather than letting this page go on describing the measure as current.
The claims on this page about the EU parcel duty set against the proposed handling fee were last read on 2 September 2026, against the sources it names, and what to check first is the sentence under this one.
Two things move here and they move separately. The first is the proposal: an adopted amount or an adopted start date for the handling fee changes this page from a warning into a second set of figures, and nothing short of an adopted instrument does. The second is the duty's own end, 1 July 2028, which the Council describes as subject to extension and which is tied to the data hub rather than to the calendar. A build after that date fails until somebody re-reads both, which is deliberate.
Sources
Every claim above comes from one of these. Nothing on this page rests on trade reporting, which is the whole reason it exists.
Council of the EU, "Customs: Council agrees to levy customs duty on small parcels as of 1 July 2026", press release of 12 December 2025
The Council records this page as last reviewed 15 December 2025. Read from the Internet Archive capture of that URL of 21 July 2026, because consilium.europa.eu answers this toolchain with a browser challenge.
Read it on consilium.europa.eu →Council of the EU, "Council gives final green light to new customs duty rules for small parcels", press release of 11 February 2026, updated 12 February 2026 to include the adopted legislative text
The Council records this page as last reviewed 12 February 2026. Read from the Internet Archive capture of that URL of 19 July 2026, for the same reason.
Read it on consilium.europa.eu →Council Regulation (EU) 2026/382, Article 2
The instrument itself, which sets the amount, the €150 ceiling and the window the Council releases describe.
Read it on EUR-Lex →