The European Union has announced the introduction of a new flat €3 tax on small imported parcels, which will come into force on 1 July 2026. This measure will mainly apply to shipments valued at less than €150, which until now have benefited from a simplified customs regime. The stated objective is to better regulate the rapid growth of deliveries generated by international e-commerce.
In recent years, the number of low-value parcels entering the European market has surged, particularly from Asia, and more specifically from China. This trend has raised serious concerns within EU institutions, notably regarding unfair competition, product safety, and the capacity of customs authorities to carry out effective controls. The new tax is therefore intended to restore a fairer balance between low-cost foreign platforms and businesses established within the Union.
According to European authorities, this financial contribution will also help strengthen customs resources, which are currently under unprecedented pressure due to the sheer volume of parcels handled each year. Processing billions of shipments annually makes it increasingly difficult to ensure compliance with European standards related to safety, consumer protection, and environmental requirements.
European policymakers emphasize that this tax is not a protectionist measure, but rather a temporary regulatory tool. It forms part of a broader reform of the EU customs system, aimed at adapting legislation to the evolving realities of global digital trade. A more comprehensive overhaul of the rules is already planned for 2028.
In practice, the €3 tax is expected to be included in the final price paid by consumers or absorbed by online sales platforms, depending on the implementation details that will be clarified at a later stage. In any case, this decision represents a significant step in the European Union’s effort to better regulate digital trade flows while safeguarding its internal market.
