1. The EU Will Impose a Tax of 3 Euros

The European Commission's Directorate-General for Taxation and Customs Union has officially announced the reform plan for cross-border e-commerce import supervision. The new regulations will come into effect on July 1, 2026. The core of this reform is clear: the long-standing duty exemption policy for small parcels valued below 150 euros will be cancelled. In other words, the "duty-free era" for low-value parcels is over.

In the past, small parcels valued below 150 euros could enjoy duty exemption, which was also an important basis for many cross-border sellers to adopt the low-price direct mailing model.

But starting from July 1, 2026, it will enter the transition phase.

For small parcels valued below 150 euros and directly sent to EU consumers, they will be taxed according to the "per-category charging system": for each parcel, for each different category of goods (classified according to the customs tariff sub-items), a tax of 3 euros must be paid.

Note that it is not by piece, but by category.

Here is an official example: If a parcel contains: 1 silk blouse, 2 woolen blouses. Although there are 3 clothes, because silk and wool belong to different customs tariff sub-items, they are regarded as two categories of goods.

So, this parcel needs to pay: 3 euros × 2 categories = 6 euros of duty, not 3 euros.

If there are more categories of goods in the parcel, the higher the import fees paid.

The transition period will last from July 1, 2026 to July 1, 2028, and the official said that it may be extended if necessary.

2. Why Is This Policy Suddenly Tightened?

This reform is not a temporary idea, but part of the overall trade policy adjustment of the EU, with three practical reasons behind it.

1. Increased Regulatory Pressure

In recent years, cross-border e-commerce has grown explosively, and the number of low-priced small parcels is huge. The pressure on customs to review, inspect and process data is increasing, and traditional regulatory methods can no longer cover it.

2. Fair Competition and Market Protection

The long-term duty-free policy has given a clear price advantage to a large number of non-EU sellers, especially those from China, Southeast Asia and other regions. The EU believes that this structural cost difference affects the competitive environment of local brands and retailers.

3. Insufficient Consumer Safety Supervision

With the influx of a large number of low-value goods, there is a risk that they do not meet the EU's safety, standards and quality inspection requirements, so supervision and compliance review need to be strengthened.

3. What Impact Will the New Regulations Have on Sellers After They Are Implemented?

First: The Cost of Low-Price Direct Mail Will Increase

The original model of running volume relying on 150 euros duty-free will directly increase fixed taxes and fees. Especially for low unit price goods, the profit margin is already thin, and the newly added 3 euros/category will significantly compress profits.

Second, the More Mixed SKU, the Higher the Cost per Parcel

If multiple different categories of goods are stuffed into a parcel, the tax will be superimposed by category. For sellers who sell multi-category combinations, the cost pressure will be more obvious than that of single-item sellers.

Third, the Profit of Bundling Products like Pinduoduo in One Parcel Is Compressed

In the past, many sellers increased the unit price through multi-SKU combination. Now they need to recalculate: Does the combination increase taxes instead? Is it more cost-effective to split and ship separately? Do you need to reduce the mix of categories? The shipping structure may need to be redesigned.

Finally:

Although the new regulations will not enter the transition period until July 2026, the direction is already very clear. Those truly affected are all cross-border sellers who do business in the EU market and rely on the small parcel direct mailing model.

If you are laying out the EU market, you need to recheck your profits!

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