Parcel
Five identical T-shirts
1 item type: €3 + €2 = €5 per parcel
EU parcel rules 2026: €3 and €2 per item type
Short answer
Since 1 July 2026, consumer parcels worth up to €150 sent from outside the EU pay €3 customs duty per item type. From 1 November 2026, a €2 Union handling fee per item type comes on top, also on parcels above €150. Bulk shipments to a warehouse in the EU pay normal duty once and stay outside both charges.
Last reviewed: October 2026
The dates
Each step adds a cost for sellers who ship single orders from outside the EU.
| Date | What changes | Who it hits |
|---|---|---|
| 1 Jul 2026 | €3 customs duty per item type on consumer parcels up to €150, until 1 July 2028 | Sellers shipping parcels to EU consumers |
| 1 Nov 2026 | €2 Union handling fee per item type on every consumer parcel from outside the EU, at any value. Not refundable. Product identifiers become mandatory in the declaration: your product ID, the manufacturer ID and a GTIN where one exists | The same sellers, now also above €150 |
| 21 Sep 2027 | Most of the new Union Customs Code applies. For parcels sold to EU consumers, the seller or the platform becomes the importer, through a representative with AEO status if not established in the EU | Every importer; sellers and platforms |
| 1 Dec 2027 | The European Commission assesses whether the EU Customs Data Hub will be ready by July 2028. If not, it may propose extending the €3 duty | Sellers shipping parcels |
| 1 Jul 2028 | End of the €3 duty, or its extension. The EU Customs Data Hub becomes mandatory for e-commerce | Sellers and platforms |
What "per item type" means
An item type is all goods in a parcel with the same tariff code, description and origin. In the declaration, each item type is one line.
Parcel
A T-shirt and a watch
2 item types: 2 × (€3 + €2) = €10 per parcel
Parcel above €150
A €300 jacket
Normal duty for its code + €2
Who pays, and who doesn't
The declarant pays: the seller, the platform, the carrier or their customs representative. The consumer pays only if nobody else does.
| Shipment | €3 duty | €2 fee |
|---|---|---|
| Consumer parcel from outside the EU, up to €150 | Per item type | Per item type |
| Consumer parcel from outside the EU, above €150 | No: normal duty | Per item type |
| Shipment to a business buyer | No: normal duty from the first euro | No |
| Bulk shipment to a warehouse in the EU, sold to consumers later | No: normal duty once | No |
| Parcels to Norway (outside the EU) | No | No |
Goods sold to the consumer before import, or bundled parcels with individual labels, still count as distance sales.
Example: 1,000 orders a month
Public EU charges only: two item types per parcel, €25,000 of goods a month. Warehouse and shipping at the warehouse's own rates, which you see first.
Ship parcels
€10,000 a month
1,000 parcels × 2 item types × (€3 + €2), from 1 November 2026
Ship in bulk to stock in Estonia
≈€2,000 a month
Illustration: €25,000 of goods at an 8% duty rate, paid once per bulk shipment. Orders from EU stock pay no €3 and no €2. Your rate depends on your product codes (TARIC).
Your three choices
1. Keep shipping parcels
Fits a test market, low volumes, one item type per parcel.
You still need an EU responsible person.
2. Ship in bulk to stock in Estonia
Fits hundreds of orders a month and customers in the Baltics and the Nordics.
We act as your importer and arrange stock in Estonia.
3. Your own EU company
Fits sales to businesses and a long horizon in the EU.
We don't set up companies. We can hold your stock and returns.
Sources: Council Regulation (EU) 2026/382; Commission Delegated Regulation (EU) 2026/1022; Commission Delegated Regulation (EU) 2026/2152; Regulation (EU) 2026/2108 (new Union Customs Code). Last reviewed: October 2026.
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