EU CUSTOMS REFORM: THE LATEST UPDATES
Everything direct-to-consumer brands and retailers need to know about the evolving Customs Reform in the European Union
Last update: November 1, 2026
Topics covered
Note: We update this page as the changes occur. Be sure to check back for the latest information and developments. Review our timeline to see a chronological view of all updates in effect.
Changes announced by the European Union
For shipments imported from outside the EU
Changes in effect:
€3 Customs Duty
In effect as of July 1, 2026 | Expected to apply until July 2028
The duty applies per declaration line item on shipments with a total value of €150 or less.
It is expected to be replaced by normal customs duties in July 2028 as part of the broader EU customs reform.
| Announced change | Additional details |
|---|---|
| Fixed customs duty: €3 + VAT on shipments with a total value of €150 or less | Calculated per declaration line item |
| One declaration line holds the products sharing the same HS Code |
€2 Union Handling Fee
In effect as of November 1, 2026
The Union Handling Fee applies per declaration line item on all shipments.
For shipments with a total value of €150 or less
| Announced change | Details |
|---|---|
| Union Handling Fee: €2 for shipments with a total value of €150 or less | Calculated per declaration line item |
| One declaration line holds the products sharing the same HS Code | |
| Applies in addition to the €3 duty on shipments of €150 and under, which took effect on July 1, 2026 |
For shipments with a total value above €150
| Announced change | Details |
|---|---|
| Union Handling Fee: €2 for shipments with a total value above €150 | Calculated per declaration line item |
| One declaration line shares the same HS Code and Country of Origin (COO) | |
| Applies in addition to the TARIC (tariff classification) % on customs value |
Some scenarios of how these fees could be comprised:
Shipments with a total value of €150 or less
| Charge | One declaration line item (same HS Code) | Three declaration line items |
|---|---|---|
| Duty (As of July 1, 2026) | €3 | €9 |
| Union Handling Fee | €2 | €6 |
| Total | €5 | €15 |
Shipments with a total above €150
| Charge | One declaration line item (same HS Code and COO) | Three declaration line items |
|---|---|---|
| Duty | TARIC (tariff classification) % on customs value | TARIC (tariff classification) % on customs value |
| Union Handling Fee | €2 | €6 |
| Total | €2 + Duty | €6 + Duty |
Product Identifiers (PIDs)
Mandatory from November 1, 2026
The European Union has introduced Product Identifier (PID) requirements for business-to-consumer distance sales shipped to the EU with a total value of €150 or less as part of the customs clearance process. Without them, goods could face customs holds, delayed deliveries, and potentially be returned to origin (RTO).
What is required?
A PID is a unique alphanumeric code used to distinguish a specific product and support its accurate identification and traceability. According to the new regulation, the following three identifiers should be provided:
| PID type | Description |
|---|---|
| Merchant PID | Assigned by the brand (e.g., Product Variant ID or SKU) |
| Non-standardized Manufacturer PID | Assigned by the product manufacturer as a unique product code. Does not follow a universal format |
| Standardized Manufacturer PID (where it exists) | Assigned by the product manufacturer and follows a recognized global standard (e.g., GTIN, EAN, UPC) |
Changes announced by specific EU member countries
For products imported from outside the EU
Upcoming changes:
Italy
Expected to go into effect December 1, 2026 (postponed from October 1, 2026)
| Member Country | Announced change | Additional details |
|---|---|---|
| Italy | National Handling Fee: €2 + VAT on shipments valued under €150 | Applied per shipment |
| Charged in addition to the EU’s duty and Union Handling fees |
Sources:
European Commission Directorate-General Taxation and Customs Union, October 5, 2026
The temporary EUR 3 customs duty and the Union handling fee “Guidance for Member States and Trade”
European Commission, September 21, 2026
COMMISSION DELEGATED REGULATION (EU) …/… supplementing Regulation (EU) 2026/2108 of the European Parliament and of the Council by establishing the amount of the Union handling fee
Documentazione economica e finanziaria
Decreto-legge del 17/09/2026 n. 162
Service Public, July 6, 2026
French tax on small packages replaced by a European customs duty
European Commission, July 1, 2026
Questions and answers on €3 customs duty
Wanted in Rome
Italy postpones its own separate €2 parcel charge until October to avoid a combined €5 levy hitting online shoppers
Gazzetta Ufficiale. June 26, 2026
GU Serie Generale n.146 del 26-06-2026
Ministero dell’Economia e delle Finanze (MEF), March 12, 2026
Comunicato Stampa N° 31 del 12/03/2026
Direction Générale des Douanes et Droits Indirects, February 19,2026
Taxe sur les petits colis : point d’information sur sa mise en œuvre
Ministerul Finanţelor, February 2, 2026
FAKE NEWS ŞI DEZINFORMARE ÎN SPAȚIUL PUBLIC: CLARIFICĂRI TAXA PE COLETE EXTRACOMUNITARE
Agenzia delle Dogane e dei Monopoli, December 30, 2025
LEGE nr. 239 din 15 decembrie 2025
European Council – Council of the European Union, December 12, 2025
Customs: Council agrees to levy customs duty on small parcels as of 1 July 2026
European Commission, December 12, 2025
EU introduces customs duties on low-value e-commerce packages
European Commission, November 13, 2025
E-commerce: 150 EUR customs duty exemption threshold to be removed as of 2026
EU Customs Reform Timeline
A breakdown of changes impacting direct-to-consumer e-commerce
EUROPEAN UNION
For products sold into the European Union from outside the EU
A €2 Union Handling Fee on all shipments.
Product Identifier (PID) requirements.
ROMANIA
For products sold into Romania from outside the EU
Romania removes the RON 25 fixed tax on parcels valued under €150.
ITALY
POSTPONED TILL December 1, 2026
For products sold into Italy from outside the EU
A €2 + VAT National Handling Fee on parcels valued under €150.
EUROPEAN UNION
For products sold into the European Union from outside the EU
A €3 + VAT fixed customs fee on parcels valued under €150.
Applied per unique item category.
FRANCE
For products sold into France from outside the EU
France removes the €2 temporary small parcels tax on goods valued under €150.
ITALY
POSTPONED TILL OCTOBER 1, 2026
For products sold into Italy from outside the EU
A €2 + VAT National Handling Fee on parcels valued under €150.
ITALY
POSTPONED TILL JULY 1, 2026
For products sold into Italy from outside the EU
A €2 + VAT National Handling Fee on parcels valued under €150.
FRANCE
For products sold into France from outside the EU
A €2 + VAT temporary small parcels tax on goods valued under €150.
Applied per unique item category.
ROMANIA
For products sold into Romania from outside the EU
A RON 25 (~ €5) + VAT fixed tax on parcels valued under €150.
ITALY
For products sold into Italy from outside the EU
A €2+ VAT National Handling Fee on parcels valued under €150.
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