The EUR 3 EU parcel charge from July 2026

Short answer. Since 1 July 2026 the European Union charges a flat customs duty of EUR 3 per item type on goods worth EUR 150 or less imported from outside the EU. Before that date such parcels paid no customs duty. Import VAT applies as before. The charge is an interim measure until the EU customs data hub goes live, scheduled for 1 July 2028, after which normal tariff rates apply to all parcels. A brand that ships one consolidated order of 100 to 1,000 units already pays normal duty and is not affected. A brand that ships single parcels from China to each customer is.

Figures as of October 2026. Customs rules change; check with your customs broker before relying on them.

What changed

Until 30 June 2026 goods worth EUR 150 or less were exempt from customs duty when imported into the EU (import VAT has applied since July 2021). The Council agreed on 11 February 2026 to remove that exemption and introduce a flat EUR 3 duty from 1 July 2026. The Commission issued guidance on 2 June 2026.

• Per item type, not per parcel. The duty is charged per customs tariff code in the parcel. Two items under the same code in one parcel attract one EUR 3 charge if their value together does not exceed EUR 150. A parcel with a cotton shirt and a wool jumper pays EUR 6.
• Threshold EUR 150. Items above EUR 150 pay normal duty by tariff code, as they always did.
• Collection. It is expected to run through the Import One-Stop Shop (IOSS) for sellers registered there, which covers most e-commerce imports, and through the customs declaration otherwise.
• Separate proposal. A EUR 2 customs handling fee per parcel is under negotiation and may follow from late 2026. It is not part of the EUR 3 duty.

Who it hits

• Dropshipping and direct-to-customer shipping from China. Every parcel to every customer pays EUR 3 per item type on top of VAT. On a EUR 12 phone case that is a 25 percent cost increase.
• Sample parcels. Five different sample items in one parcel pay EUR 15. Plan samples in fewer parcels.
• Spare parts and replacements sent individually.

Who it does not hit

A brand that orders 100 to 1,000 units and ships them as one consignment to a warehouse in the EU. That shipment is worth more than EUR 150 and already pays the normal tariff rate for its code plus import VAT. Nothing changes. The one effect is indirect: dropshippers who switch to holding EU stock will be your competitors for warehouse space and for factory capacity.

What still applies

• Import VAT at the rate of the destination country, on goods plus freight plus duty.
• Product rules: CE marking, the General Product Safety Regulation, labelling.
• Normal customs duty for anything above EUR 150.

What to do

If you dropship, compare the new per-parcel cost with the cost of one bulk shipment and EU fulfilment. For most products the crossover is now low. If you already import in bulk, ask your forwarder to confirm the tariff code and duty rate on the quote so the delivered cost is complete. Duty and import VAT are paid by you as importer of record; our quote shows goods, our fee, purchasing and freight, and we tell you the duty and VAT to expect.

Further reading

Read how to read a China quote for the full delivered-cost build-up and the GPSR responsible person guide for the labelling side. Bulk orders go through Source.