On February 11, 2026, the European Union officially passed Regulation (EU) 2026/382, announcing the abolition of the "duty-free policy for imported goods below €150" that had been in place for 35 years, which will be officially implemented on July 1, 2026. This means that the vast majority of cross-border parcels entering the EU in the future will face new tariff costs.

1. Policy Overview

1. Core Changes

In the past: Import parcels with a value of ≤€150 could enjoy duty exemption and only VAT (Value Added Tax) needed to be paid.

In the future (starting from July 1, 2026): Goods below €150 will no longer enjoy duty exemption, and all imported goods will, in principle, be included in the tax scope. The EU plans to achieve comprehensive tax management through a unified customs data platform.

2. Why does the EU want to cancel it?

The main reasons given by the EU officials include:

① Combating behaviors such as under-declaration and order splitting for tax avoidance;

② Protecting EU domestic retailers and manufacturers;

③ Reducing the market impact of low-priced goods;

④ Improving product safety supervision capabilities;

⑤ Increasing EU fiscal revenue.

2. Payment Path

Since the EU's unified customs data platform is expected to be fully launched until 2028, a transitional plan has been set.

From July 1, 2026 to July 1, 2028: For B2C parcels with a value not exceeding €150: a fixed duty of €3 will be levied.

Note: It is not levied per parcel, but according to the commodity tariff category (HS classification).

Example: A parcel contains T-shirts and phone cases, which belong to two different commodity categories.

Then it needs to pay: €3 × 2 categories = €6 duty. If all are the same category of goods, only €3 is paid.

Subsequent upgrade: It is expected that from November 1, 2026, at the latest, the EU will also charge an additional €2 for the EU unified customs handling fee, and by then the comprehensive small parcel cost per entry will increase by €5 in disguise.

After 2028, when the EU customs data center is launched: The temporary €3 mechanism will be canceled, and duties will be levied normally according to the corresponding tax rates of the goods to achieve the "taxation from the first euro" model.

3. Impact on Different Sellers

1. Full management sellers such as Temu and Shein

The biggest impact. In the past, they relied on extremely low unit prices, massive small parcel direct mail, and the tax-free dividend of €150. In the future, the profit per item will be further compressed, the consumer's final price will rise, and the conversion rate may decline, especially the low-price goods are most affected.

2. Amazon Europe Station FBA Sellers

Relatively small impact. Because most of the goods have been stocked within the EU and import customs clearance has been completed, they do not rely on the small parcel direct mail model. On the contrary, they may benefit from the increased costs of Chinese direct mail sellers and enhanced competitiveness of local inventory.

3. Independent Website Sellers

Face dual challenges: increased product costs and increased complexity of customs clearance. If the logistics plan is not optimized in advance: the buyer's rejection rate increases, the risk of abandonment increases, and the conversion rate decreases.

4. Overseas Warehouse Sellers

Long-term benefits. Local delivery does not require buyers to bear additional customs clearance experience, faster delivery time, and higher consumer acceptance. In the future, the European market will further shift to the "local warehouse + local performance" model.

4. Suggestions for Sellers

Suggestion 1: Recalculate the Profit Model

Focus on checking the unit price, profit margin, advertising cost, and new duty costs to avoid having orders without profits.

Suggestion 2: Reduce Low-value SKU

For ultra-low-priced products such as €5, €10, and €15, the proportion of the fixed duty of €3 will be very high in the future.

It is recommended to increase the unit price, bundle sales, and set sales.

Suggestion 3: Layout European Overseas Warehouse

In the future, the focus of competition in the European market will gradually shift from low-price direct mail to local inventory + fast performance. Sellers who layout overseas warehouses in advance will gain greater advantages.

Suggestion 4: Optimize Product Classification

Since the €3 duty is levied according to the commodity category, reasonably planning the SKU combination and reducing too many commodity categories in the parcel has the opportunity to reduce the overall duty cost.

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