EU customs exemption removal 2026: what cross-border e-commerce businesses need to know
The European Union (EU) is making a pivotal change in how low-value parcels enter the single market
From the 1st of July 2026, the EU will remove the customs duty exemption for goods valued at €150 or less entering EU destinations from non-EU countries. This marks one of the most significant changes to cross‑border e‑commerce in recent years.
This reform is a response to the rapid rise in international online shopping. In 2024 alone, more than 4.6 billion low‑value parcels entered the EU (equivalent to around 12 million every day) with the majority coming from Asia. The current e-commerce model, designed for a much smaller volume of shipments, can no longer handle the parcel volumes effectively.
EU member states and the Commission have taken this pivotal step as part of a process to modernise and simplify EU customs operations. The new rules aim to support fair competition in a more level, transparent, and efficient customs environment.
Why the EU is removing the €150 customs exemption threshold?
Until now, parcels valued at €150 or less and shipped to consumers could enter the EU without customs duties. While this helped to simplify small cross‑border purchases, it also created challenges:
- Uneven competition between EU‑based retailers and sellers outside the EU
- Undervaluation practices, where goods were declared below their true value
- Operational pressure on customs authorities due to high parcel volumes
By removing the exemption, the EU intends to modernise the system, reduce fraud, and ensure a fair environment for all sellers.
A new €3 duty charge will be introduced from 1st of July 2026
To support the transition, the EU will introduce a provisional flat customs duty fee of € 3 per tariff category (HS code) within a parcel. This will apply from 1st July 2026 to July 2028, when the full customs reform is implemented.
Example: If a parcel contains items with two HS codes, such as a cotton T‑shirt and a leather wallet, the total duty would be €6.
The European Commission is also considering an additional €2 handling fee per tariff category from November 2026, although as of June 2026, this is not yet confirmed.
How does this impact e‑commerce businesses?
This reform will impact e-commerce business models shipping from outside the EU that rely on:
- high parcel volumes
- low margins
- ultra‑low‑cost products
Retailers may need to adjust their pricing, logistics strategies, and customer communication to reflect the new duties. Some EU countries may also introduce their own administrative fees, adding further variation across markets.
For consumers, the reform brings greater transparency. For businesses, it highlights the importance of predictable costs, clear customs processes, and efficient delivery networks.
If you are shipping from the EU, this reform has no impact on your business.
Returns of goods from consumers outside the EU to the EU are not impacted by the new duty measures. Both undeliverable shipments and managed returns continue to be processed under the existing CPC framework, and remain classified as returned goods, not as new imports into the EU.
How e-commerce businesses will need to adapt their cross-border shipments
The reform signals a long‑term shift in how Europe manages international e‑commerce. Customs will become a more strategic part of the supply chain, not just an administrative step.
Retailers operating across borders will need to:
- review their pricing and margin structures
- prepare for new customs processes
- ensure customers understand any additional costs
- work with logistics partners who can offer clarity and predictability
At Spring GDS, we continue to support businesses through these changes with clear guidance, transparent processes, and solutions designed to simplify cross‑border growth.
A resilient logistics strategy with clear compliance will matter more than ever
As Guillermo López Cribeiro, Director of Network & Operations at Spring GDS, explains, “2026 will be a structural turning point. Retailers will need to move from reactive logistics to true strategic supply‑chain planning.” To stay competitive, businesses will need:
accurate cost calculations at the checkout
smooth customs clearance
reliable last‑mile delivery
clear, proactive communication with customers
How Spring GDS is supporting e-commerce businesses through this transition
Spring GDS are working closely with our partners, customers, and international network of logistics experts to help our customers navigate the new regulations. Our existing solutions include:
- Pre-customs clearance
- Automated tax calculation
- Postal Delivered Duty Paid (PDDP)
These measures have been tailored to help e-commerce businesses reduce cross-border friction and provide a seamless customer experience to their shoppers.
For EU merchants who are not impacted, we are keeping all our customers informed and updated on the developments.
What's next for the EU?
The temporary €3 duty is the first stage towards a fully modernised EU customs system. The EU is preparing a broader reform that includes:
the creation of a European Customs Data Hub;
the establishment of a new EU customs authority;
greater integration and digitalisation of national customs systems.
Once the new system is fully operational, the provisional duty will be replaced by standardised customs tariffs applied through a more efficient, data‑driven process. In the meantime, e-commerce businesses are advised to take this reform as a signal to upgrade their cross-border logistics strategy to become more resilient in the long-term.
