Dec
The customs duty exemption for goods valued under EUR 150 will be removed as of 2026
Who this will interest: non-EU e-commerce businesses.
Key point(s): parcels shipped from outside of the EU with a value of less than EUR 150 will be subject to duties from 1 January 2026.
Essentia’s take: This measure will have an impact on non-EU businesses that are selling goods to consumer clients in the EU if their orders are usually under EUR 150. The measure is aimed at levelling the playing field and ensuring the non-EU and EU e-commerce companies compete on the same level.
Action points: Businesses impacted by this measure will need to consider whether they will pass on this additional cost to the consumer client or if they want to absorb some of the fees.
In more detail
Currently parcels with a value lower than EUR 150 imported into the European Union are exempt from customs duties, although import VAT is still payable.
The European Union via the European Commission has proposed that the duty exemption is removed in order to raise revenue for tax authorities but also level the playing field for EU businesses. The measure comes at a time when companies established outside of the EU have been aggressively expanding into the European market typically operating a drop shipping model. The goods are usually sold online and shipped from outside of the EU directly to the country of the customer. In most cases the value of the parcel is low and therefore no duties are payable.
On 13 November 2025 the European Commission announced it welcomed receiving the political agreement and support needed to take this measure forward.
We therefore expect the duty exemption to be removed for parcels shipped from outside of the EU to EU consumer clients with a value of less than EUR 150.