The European Commission published a draft on Monday, September 21, for a new EU "customs handling fee" of 2 euros on every item bought online from outside the EU, when the parcel is worth up to 150 euros. Buyers will pay it on top of the 3-euro-per-item duty that has applied since July 1.
The new fee rests on Article 20(4) and Article 287(5) of Regulation (EU) 2026/2108. The Commission says the amount should roughly cover the cost of the customs checks involved.
The EU's customs reform is already in force. The European Parliament and the Council passed it on September 16, 2026, the text appeared in the EU's Official Journal on Saturday, and it has been taking effect in stages since September 21. The Commission first proposed the reform in 2023 and calls it the biggest change since the Customs Union was set up in 1968.
The reform ends the rule that let small parcels in duty-free, known as "de minimis". Until now, parcels worth up to 150 euros paid no duty. Back in November 2025, the Council agreed to drop the 150-euro threshold from 2026.
The Commission says the threshold had become a loophole, with importers splitting up parcels or declaring lower values to stay under it.
Imports of cheap goods bought online hit 5.9 billion items in 2025, four times as many as in 2022. The Commission says most come from China, they pile pressure on customs offices, and many don't meet EU rules and standards, putting consumers' safety at risk.
The reform also creates a new EU Customs Authority, a decentralized agency based in Lille, France. It will have around 285 staff backing up the 27 member states. The agency will share information, coordinate joint operations, manage risk across the EU, make sure customs law is applied the same way everywhere, and catch and stop customs fraud.
The Commission has already started building the agency through a working group, which member states can join by seconding national experts.
The agency will also run the EU Customs Data Hub, a single online gateway for all customs work across the EU. Traders will submit customs and product information once, through one online platform, instead of through the many separate national systems the Commission calls fragmented. The hub will gradually take over from member states' own systems.
The Commission expects the hub to save member states more than 2 billion euros a year in running costs. It says customs authorities will get shared data in real time, giving them a full view of supply chains and how goods move. That should speed up risk checks and cut the paperwork businesses face.
From July 1, 2028, online retailers must use the data hub, and a separate fee kicks in that day for goods released from a customs warehouse for distance sales. The size of that fee hasn't been set yet, because the Commission says costs and volumes for such goods could change by 2028. From March 1, 2034, all traders must use the data hub.
The reform is built on a new Union Customs Code and has three parts: better risk management and checks, modern rules for online shopping, and closer work with businesses. Trusted, vetted traders get a lighter regime, with a simpler process, fewer checks, and the option to clear their own goods on customs' behalf.
The Commission has published guidance for member states and businesses on the 3-euro duty, along with a separate questions-and-answers document that will be updated regularly.
How the reform will be rolled out was also discussed at a June 8 meeting with businesses, led by commissioner Maroš Šefčovič, with industry representatives and trade associations taking part.