In 2025, nearly 5.9 billion low-value items were imported into the European Union, the vast majority originating from non-EU countries, particularly China.
In response to this massive growth and the challenges it raises, including loss of customs revenue due to undervaluation, non-compliant products, and unfair competition, the European Union has taken a significant step forward with the reform of the Union Customs Code. The goal is to strengthen customs controls in the age of e-commerce.
Several key changes are planned:
• Removal of the €150 customs duty exemption threshold
The current exemption will be abolished. As of 1 July 2026, a temporary customs duty of €3 per item will apply.
This measure is transitional, pending the deployment of the European Customs Data Hub, expected from July 2028.
• Introduction of handling fees
To reflect the actual costs incurred by customs authorities in processing the growing volume of parcels, an EU-wide handling fee will be introduced no later than 1 November 2026. This fee will be reviewed every two years by the European Commission.
At the same time, the planned French €2 levy on small parcels will be repealed once the EU handling fee comes into force.
• Greater accountability for online marketplaces
Online platforms will become “deemed importers” for distance sales. As such, they will be responsible for ensuring product compliance and for paying the applicable duties and taxes.
This reform also reflects a shift toward data-driven customs supervision, with increased use of information provided by platforms and sellers, including:
• identification of the marketplace,
• identification of the supplier or manufacturer,
• a unique alphanumeric code ensuring traceability throughout the supply chain.
Ultimately, the aim is to enable European customs authorities to assess risks before goods even enter the EU territory, particularly through the ICS2 (Import Control System 2).
