EU Removes the Customs Duty Exemption for E-Commerce: What Changes in 2026?

The EU has reached a political agreement to abolish the EUR 150 customs duty exemption threshold for e-commerce goods imported from non-EU countries. This marks a major shift in the way low-value parcels will be handled and is expected to apply from 2026.

Current Customs Duty Exemption for E-commerce

Currently, parcels valued below EUR 150 sent from non-EU countries to EU consumers are exempt from customs duties. These parcels still require VAT and a customs declaration, but no duty is collected. With the rapid expansion of e-commerce, this relief has become outdated and increasingly unfair to EU-based retailers who do not benefit from the same advantage, according to the official announce by the European Commission.

Removing this threshold is intended to ensure fair competition between traditional retail imports (usually made in bulk) and direct-to-consumer e-commerce shipments.

Early Implementation of the Customs Reform

The removal of the threshold is the first concrete outcome of the wider 2023 EU Customs Reform. Originally expected to take effect later, Member States and the Commission agreed to bring the measure forward due to the growing volume of low-value goods entering the EU.

To avoid delays, the EU will work on a temporary solution to calculate customs duties on these parcels from early 2026, well before the launch of the EU Customs Agency and the EU Customs Data Hub planned for mid-2028. The European Parliament has also expressed its support in its July 2025 Resolution on product safety and regulatory compliance for e-commerce and non-EU imports.

This development follows the Council’s earlier position, adopted in June 2025, to introduce an e-commerce handling fee from November 2026. Combined, these measures aim to simplify customs procedures and create a level playing field across all retail channels.

What This Means for E-commerce Businesses

From 2026, all e-commerce parcels entering the EU—regardless of their value—will be subject to customs duties. A simplified temporary calculation method will be used until the EU Customs Data Hub becomes operational in 2028.

By removing the EUR 150 threshold and simplifying duty collection, the EU is taking a significant step towards a more efficient and equitable customs system. More detailed rules are expected to follow once the negotiations on the broader customs reform are concluded. Take a look at the .

Take a look at our article about the difference between the Union OSS and the Import OSS simplifications.