The EU’s €3 parcel duty and €2 handling fee explained

Rules checked on 4 November 2026. This is general information, not legal or customs advice. Confirm anything important with your carrier or the customs authority.

Until 30 June 2026, goods worth €150 or less could enter the European Union without customs duty. That exemption has gone. If you buy from a seller outside the EU, or you sell to EU shoppers from a country such as India, this is the change most likely to affect your parcel.

What changed

1 July 2026: €3 customs duty

A temporary duty of €3 per item applies to goods in consignments worth up to €150 that are sold to EU consumers from outside the EU.

1 November 2026: €2 handling fee

The European Commission says a €2 Union handling fee applies from this date. It’s a separate charge meant to cover the cost of customs processing.

1 November 2026: product identifiers

Sellers’ customs declarations must now include product identifiers. A generic description is no longer enough.

1 July 2028: normal rates

The flat €3 duty is due to end, with normal customs duty rates applying once the EU’s Customs Data Hub is running.

What counts as an “item”

This is the part that surprises people. The duty follows the type of goods, not the number of pieces or the number of boxes. The Commission gives these examples:

• Five T-shirts of the same type: one item, so €3.
• One T-shirt and one watch: two items, so €6.

The count can depend on how the shipment is declared, so a mixed order may cost more than you’d expect. Splitting an order into several parcels to reduce the charge is treated as abuse, and customs can still apply the duty.

Who actually pays

Under the Commission’s guidance, the declarant pays: normally the seller, the importer or their representative. A shopper pays customs directly only in rare cases. In practice, a seller may build these costs into the price or shipping charge, so check the total before you order.

Import VAT is a separate tax and still applies. Many sellers collect it at checkout through the EU’s Import One-Stop Shop. If they don’t, the carrier may ask you for it before delivery.

What about gifts between people?

The €3 duty is aimed at distance sales, where a business sells to a consumer. A genuine personal gift from one person to another isn’t a distance sale under the conditions the Commission lists. Gifts still have their own customs rules, so ask your carrier what applies before you send one.

If you’re sending from India

• If you sell to EU shoppers, ask your shipping provider how it handles the €3 duty, the handling fee and product identifiers.
• Keep accurate product descriptions and tariff codes for each product you sell.
• Show the buyer the full cost up front, so a surprise charge doesn’t lead to a refused parcel.

If your parcel is held, our guide to parcels held at customs explains what to do next. Treat any text demanding a small “customs fee” with suspicion, and read about delivery scam messages.