3€ customs duty per package: what changes for buyers and e-commerce in 2026

Key data

Until now, low-value shipments from third countries entered the EU without paying tariffs, which created a structural competitive advantage for Asian platforms over European commerce. The Delegated Regulation (EU) 2026/1022 eliminates that exemption: from its entry into force, each shipment with an intrinsic value below 150 EUR from outside the EU will be subject to a temporary customs duty of 3 EUR.

The regulation amends Delegated Regulation (EU) 2015/2446, updating definitions, customs declaration procedures and the data elements necessary to manage the new levy. This is not a minor change: it affects millions of annual shipments and requires significant operational adaptation throughout the entire logistics and e-commerce chain.

What does this regulation establish?

The regulation introduces a temporary customs duty of 3 EUR applicable to distance sales of imported goods in shipments whose intrinsic value does not exceed 150 EUR. To make it operational, it amends three specific areas of Regulation (EU) 2015/2446:

The stated objective of the measure is to correct the competitive distortion suffered by European commerce against foreign platforms that benefited from the customs exemption for low-value shipments. The customs authorities of the Member States will have to implement the new settlement and control procedures associated with this duty.

Economic and operational impact

The impact is distributed across three levels of the chain:

• International e-commerce platforms (Temu, Shein, AliExpress and equivalents): will need to adapt their declaration and billing systems to reflect the 3 EUR charge per shipment. This involves changes to their checkout flows, consumer information and integration with European customs systems.
• Logistics operators: are the link that physically manages customs declarations. They will need to update their document management platforms to incorporate the new data elements required by the regulation and assume or pass on the cost of the duty.
• European consumers: will see the cost of their purchases on international marketplaces increased by at least 3 EUR per order, regardless of the value of the item (as long as it is below 150 EUR).

From the perspective of European commerce, the measure represents a competitive rebalancing: sellers established in the EU already bore regulatory and tax costs that their foreign competitors avoided thanks to the low-value exemption. The elimination of that advantage can benefit European retailers and brands in the low-to-mid price product segment.

Who does it affect?

• International e-commerce platforms that sell to European consumers from outside the EU: Temu, Shein, AliExpress and similar platforms.
• Logistics operators and courier companies that manage the import and customs clearance of low-value shipments.
• Customs authorities of EU Member States, which must implement the new settlement and control procedures.
• European consumers who make purchases on international marketplaces for amounts below 150 EUR.
• European retail and e-commerce companies, which will be indirectly benefited by the reduction of the competitive advantage of foreign platforms.

Practical example

A Spanish consumer buys a piece of clothing on Shein for 35 EUR. Until now, that shipment entered Spain without paying tariffs thanks to the exemption for low-value shipments. With the new regulation, that same package —whose intrinsic value (35 EUR) is below the 150 EUR threshold— will be subject to the customs duty of 3 EUR.

That 3 EUR charge can be assumed by the platform (reducing it from its margin), passed on to the consumer as an additional cost at checkout, or managed by the logistics operator at the time of customs clearance. In practice, most platforms will pass it on to the final price or show it as an "import fee" in the order summary.

For a logistics operator managing 500,000 shipments per month of this type, the correct declaration and settlement of 3 EUR per package means managing 1.5 million euros per month in customs duties, with the administrative and treasury burden that this entails.

What should companies do now?

1. Review customs declaration systems: logistics operators and platforms must verify that their document management tools can incorporate the new data elements required by Regulation (EU) 2026/1022.
2. Update billing and checkout flows: e-commerce platforms selling to European consumers must reflect the 3 EUR charge per shipment in their purchase process, whether absorbed or passed on to the customer.
3. Train customs and compliance teams: those responsible for operations and compliance must know the new settlement procedures to avoid errors in declarations.
4. Coordinate with logistics operators: contractually define who assumes the cost of the duty and how settlement is managed with the customs authorities of the corresponding Member State.
5. Monitor the entry into force date: the regulation was published on 1 July 2026 but the exact date of application is not specified in the published text. It is essential to follow the EU Official Journal to avoid non-compliance from the first day of effectiveness.

Official source

Consult full regulation on official source

Disclaimer: This article is for informational purposes only and does not constitute legal advice. For specific decisions, consult a qualified professional. Source: https://eur-lex.europa.eu/./legal-content/AUTO/?uri=CELEX:32026R1022