In the EU, since 1 July 2026 every parcel worth up to €150 sold at a distance pays a €3 customs duty per item, where goods with the same tariff code count as one item, and VAT is still due. A €2 per item EU handling fee is expected from 1 November 2026. In the US, duty-free de minimis for low-value parcels ended on 29 August 2025.
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How does the EU €3 duty on small parcels work?
- What it is: a flat customs duty of €3 per item on consignments with an intrinsic value up to €150, from 1 July 2026 to 1 July 2028 (Regulation (EU) 2026/382). After that date the normal duty rates apply.
- What it covers: all goods in consignments up to €150 sold at a distance, "regardless of the VAT scheme used", IOSS included (European Commission guidance).
- What counts as one item: goods in the parcel that share the same tariff classification, description and origin. The duty is charged per declaration line, whatever the quantity.
- Who pays: the customs declarant, which in practice is the seller or the importer. Italy's customs agency puts it plainly: "il responsabile del pagamento è il dichiarante della merce, ossia il venditore o l'importatore" (ADM). The consumer is only a last resort.
- Returns: the €3 is not refunded when the customer returns the product, apart from the general rules for defective goods.
- From 1 November 2026 customs declarations for these parcels must include a product identifier, personalised goods included.
| Parcel | EU duty | Source |
|---|---|---|
| 5 identical T-shirts | €3 (one item) | ADM |
| 1 T-shirt + 1 watch | €6 (two items) | ADM |
| €140 parcel from China, VAT via IOSS, 3 women's suits of different fibres, declared on one line | €3 | European Commission |
| The same parcel declared with three different 10-digit codes | €9 | European Commission |
What about VAT and IOSS?
VAT is due on every import, "irrespective of the value of the goods" (European Commission). With IOSS the seller charges it at checkout at the rate of the customer's country, for example 22% in Italy (Agenzia delle Entrate). Without IOSS, the postal operator or courier collects VAT from the customer at delivery and charges a customs clearance fee.
A seller with no establishment in the EU needs an intermediary to use IOSS, unless it is based in a country with a VAT mutual-assistance agreement with the EU (European Commission). With IOSS, the €3 duty is not part of the import VAT base, but it becomes part of the taxable amount if you charge it to the customer at checkout; without IOSS it is included in the import VAT base (EU VAT guidelines).
What is the €2 EU handling fee and when does it start?
The new Union Customs Code introduces a handling fee "of a fixed amount per item" on every distance sale, including those above €150 (Regulation (EU) 2026/2108, Art. 20). A Commission delegated regulation sets it at €2 per item (C(2026) 6694). It is paid by the declarant or importer, not by the consumer, and VAT is due on it.
Status on 10 October 2026: not in force yet. The delegated act still has to pass the 30-day objection period and be published in the Official Journal. The Commission expects it to apply from 1 November 2026. If it does, a parcel under €150 will pay €3 + €2 = €5 per item.
Does Italy add its own fee?
Yes, a separate one: a national contribution of €2 per shipment (not per item) on parcels with a declared value up to €150 coming from outside the EU, paid by the declarant (ADM Circolare 37/2025). It has been postponed several times; the latest decree moves the start to 1 December 2026 (Decreto-legge 162/2026). The decree still has to be converted into law, so the date could change again.
What changed in the United States?
- De minimis is over for commercial shipments. Duty-free entry for shipments up to $800 was suspended for all countries from 29 August 2025.
- The Supreme Court did not bring it back. On 20 February 2026 it ruled in Learning Resources v. Trump that IEEPA does not authorise tariffs, but the ruling "did not address the suspension of the de minimis administrative exemption", which a new executive order continued (Federal Register).
- Every low-value shipment now goes through formal or informal entry, with duties based on the product's tariff classification, country of origin and value (CBP). The former flat per-item option for postal parcels has ended.
- Goods made in China pay the normal US duty rate plus the Section 301 China duties where the product is listed, plus a 12.5% Section 301 duty on products of China in force since 24 July 2026 (goods under Section 232 are exempt).
- The repeal is also written into law: the commercial de minimis exception is repealed from 1 July 2027 (Public Law 119-21, §70531).
What should an online seller do now?
- Recalculate the margin of every product sold under €150: add €3 per item today, and plan for another €2 per item if the handling fee starts in November.
- Watch your bundles. Each different tariff line in a parcel adds €3: a bundle of identical products pays less duty than a bundle of different products.
- Find out who is the declarant in your setup (your IOSS intermediary, the courier or the platform) and who ends up paying.
- Show prices with VAT included using IOSS, so your customers don't pay surprise charges at delivery.
- Compare with bulk shipments to a warehouse. A bulk import is a normal import: it does not fall under the €3 regime for parcels up to €150, but it pays the product's normal duty rate and import VAT.
- For the US, price your products with duties included and expect every parcel to go through customs entry.
Frequently asked questions
Who pays the €3 EU duty on small parcels?
The customs declarant, which in practice is the seller or the importer, for example the IOSS holder or its representative. The consumer is only a last resort.
Do five identical items pay €15?
No. Goods with the same tariff classification count as one item, so five identical T-shirts pay €3. A T-shirt and a watch are two items and pay €6.
Is the €3 duty refunded if the customer returns the product?
No. The €3 is not refunded on returns, apart from the general rules that apply to defective goods.
When does the €2 EU handling fee start?
The European Commission expects it to apply from 1 November 2026. On 10 October 2026 it was not yet in force, because the delegated act had not completed the approval steps.
Is US de minimis really over?
Yes for commercial shipments: duty-free entry up to $800 has been suspended since 29 August 2025, the February 2026 Supreme Court ruling on IEEPA tariffs did not change that, and the exception is repealed by law from 1 July 2027.
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Sources
- Regulation (EU) 2026/382 – EUR 3 customs duty on low-value consignments · 11 Feb 2026
- European Commission – Customs guidance on the EUR 3 customs duty · 5 Oct 2026
- European Commission – VAT guidelines on the EUR 3 customs duty · 6 Oct 2026
- ADM – Dazi sulle spedizioni di modico valore
- ADM – Press release on the EUR 3 duty · 30 Jun 2026
- ADM – Circolare 17/2026 · 25 Jun 2026
- Regulation (EU) 2026/2108 – Union Customs Code, handling fee (Art. 20) · 16 Sep 2026
- Commission Delegated Regulation C(2026) 6694 – EUR 2 handling fee · 21 Sep 2026
- ADM – Circolare 37/2025, Italian EUR 2 contribution · 30 Dec 2025
- Decreto-legge 162/2026, art. 4 – postponement to 1 Dec 2026 · 17 Sep 2026
- European Commission – Buying goods online from outside the EU
- European Commission – IOSS registration
- Agenzia delle Entrate – VAT rates
- Federal Register – Executive Order 14388 and de minimis · 24 Jun 2026
- U.S. CBP – E-commerce FAQs · 2 Sep 2026
- Public Law 119-21, §70531 – statutory repeal of de minimis · 4 Jul 2025
This guide is general information, not legal or tax advice.