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As part of ongoing EU customs reform, the EU's Council has agreed to remove the duty-free entry of goods valued below €150, formerly known as de minimis, to address the surge in low-value e-commerce shipments. Noticing large volumes imported from foreign marketplaces, the Netherlands proposed in January 2025 to remove simplifications for individual e-commerce packages and promote business-to-business (B2B) trade by placing goods in EU warehouses for further distribution.
The reform indicates that customs duties for all goods entering the EU will ultimately be managed via the EU Customs Data Hub. But as the Customs Data Hub is still under establishment and is not expected to be operational before 2028, anadditional temporary customs levyhas been introduced in the interim.
Temporary Customs Levy
On December 12, 2025, the EU's Council decided to temporarily impose a €3 customs duty on all low-valued B2C parcels of €150 or less, starting July 1, 2026. This measure will apply until the EU imposes a "Union handling fee" in November 2026. However, the implementation should be linked to the EU Customs Data Hub, which, in all likelihood, will not be operational by the end of 2026. The additional duty aims at reducing e-commerce flows from China and improving product safety while preventing duty avoidance through parcel splitting.
The €3 charge applies to each item based on its 4-digit tariff headings. If items fall under different headings within a shipment, charges will apply per each heading. Guidance from the European Commission on this is still pending.
Union Handling Fee
The Council revised the Union Customs Code after its June 2025 first reading to explicitly incorporate aUnion handling feefor low-value e-commerce consignments. This was not included in the initial 2023 proposal. In February 2025, the need for a non-discriminatory handling fee was discussed by the European Commission.
The Council's aim is "[t]o cover the increasing costs of ensuring the release of compliant goods for free circulation by checking the data provided, carrying out risk analysis, performing documentary and physical controls when needed."
The Council plans for a fixed fee for items with the same tariff classification. While the amount is not finalised, reports suggest it may be around €2. The Union handling fee is anticipated to apply as from November 1, 2026.
Union Handling Fee: National Perspective
Several EU Member States are expediting the process since the Union handling fee cannot be applied until the proposal becomes the law. In the meantime, France, the Netherlands, Belgium and Romania have introduced, or are finalising the introduction of, national handling fees, as follows:
- France: An initial €2 fee for low-value parcels was raised to €5 following the upper Parliament's first reading on December 15, 2025. Effective from January 1, 2026, this fee will apply until a Union-wide fee is decided. The final legislation is yet to be passed.
- Netherlands: A €2 fee proposal for low-value consignments is set to begin on February 1, 2026. The fee applies per declaration line regardless of the quantity. It will be payable monthly and will be abolished once the Union handling fee is in place. Final approval is pending.
- Romania: A logistics fee for sub-€150 goods was introduced, amounting to 25 lei (approximately €5), effective January 1, 2026. This fee is not tied to the Union handling fee and may continue concurrently (to be seen how).
- Belgium: Reports indicate a €2 fee, but implementation details remain unclear.
Conclusions
The EU is now advancing fast towards abolishing the de minimis €150 duty-free regime, with imported goods already made subject to EU VAT. However, there is inconsistency among the various implementing measures. While the EU is responsible for customs, some Member States have pre-emptively introduced national fees. Not all Member States plan to follow suit, potentially undermining customs' charges uniformity. One should keep in mind that Member States cannot unilaterally impose measures of commercial policy, which is centrally governed by the European Commission.
Moreover, as the Union customs reform is yet to become the law, modifications affecting the Union handling fee's application are still possible.
It remains uncertain how the €3 temporary duty will interact with national measures, but the two will likely coexist until the Union handling fee's full rollout.
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