The elimination of the de minimis rule is too often viewed as the introduction of a flat fee of €3 on small imported packages. However, this transitional measure is only the tip of the iceberg in a broader reform that is paving the way for a new system of customs controls based on more reliable product data, improved traceability, and increasing automation.
For a long time, small packages arriving from the other side of the world enjoyed a low-key but comfortable status: if they were worth less than €150, they crossed the European Union border without incurring customs duties. This exemption was designed at a time when such shipments were still manageable.
That world hasn't completely disappeared, but it is living out its final hours.
Above all, we must not misunderstand what is changing: the end of this exemption does not simply mean adding €3 to certain shipments. It reshapes the way cross-border e-commerce is taxed, defined, monitored, and, ultimately, regulated by the European Union.
Two measures that should not be confused
The first point to keep in mind is simple but essential: we are actually talking about two distinct mechanisms, which are often conflated in media reports.
On the one hand, there is the temporary flat-rate customs duty of €3. Since July 1, 2026, it has applied to distance sales of goods imported into the European Union, provided the shipment’s value does not exceed €150. It temporarily replaces the customs duty exemption that previously applied to these shipments. Unless extended, it is set to remain in effect until July 1, 2028.
On the other hand, there is the customs processing fee, commonly known as the “handling fee.” This is a separate measure intended to cover the costs of customs processing and inspection. The amount and terms of this fee have yet to be specified, and it is expected to take effect by the end of the year.
This distinction may seem technical, but it is crucial: the two measures have neither the same purpose nor the same timeline.
Why now?
The answer lies first and foremost in one figure: volume. According to the European Commission, nearly 5.9 billion low-value items were shipped directly from third countries to consumers in the European Union in 2025. This is no longer a marginal flow.
Three justifications are put forward: fair competition, product safety, and customs’ actual capacity for enforcement. Until now, low-value packages were exempt from duties, while bulk imports by European retailers were subject to them. Added to this is a compliance issue, with a high level of non-compliance observed during targeted inspections conducted by either customs or agencies such as the DGCCRF.
So the issue is not just a tax matter; it is also a regulatory one.
So, in practical terms, how does it work?
Here, it is important to make a clarification that changes everything. The €3 fee should not be understood as simply “€3 per package” in the common sense of the term, as is often assumed. The rule applies by declared item category—that is, by group of goods sharing the same tariff classification, the same description, and, where applicable, the same origin.
The example provided by the Council is telling: a shipment containing one silk blouse and two wool blouses falls under two distinct tariff subheadings. It therefore contains two categories of items for customs purposes and is subject to €6 in duties, not €3.
Another point that is often misunderstood is who pays. In principle, the party liable for payment is the declarant: the seller, importer, IOSS operator, or indirect representative. The consumer should only be affected in exceptional cases. In practice, however, the consumer will not necessarily be able to avoid this cost: it will most often be included in the sale price or shipping costs.
The practical challenge: product data
This is probably the most important point for operators. The €3 flat fee seems straightforward. In reality, however, it must be based on accurate customs data: a precise description, a reliable tariff classification, and consistent information among the seller, the platform, the carrier, and the declarant.
Starting November 1, 2026, this approach will become even more evident with the requirement to report product identifiers. The goal is clear: to strengthen traceability and enable authorities to better target noncompliant, prohibited, or restricted goods.
For businesses, a generic description such as “accessory,” “fashion item,” or “gift” will no longer suffice. The data must be accurately tracked from the very beginning of the sale.
What Comes Next
The timeline has been set. Starting July 1, 2026, the €3 flat rate will apply to eligible shipments. Starting November 1, 2026, product identifiers will be required. By July 1, 2028, the future EU Customs Data Hub is expected to enable a transition away from the transitional flat rate to the application of normal customs duties based on the actual classification of goods.
So this is not the end goal. It is a step toward a more digitized customs system that places greater emphasis on the quality of the information reported.
The real issue: preparing, not just enduring
Ultimately, the challenge for e-commerce players is less about the flat-rate fee itself than the mechanics involved.
Because the logic behind 2028 is clear: no more simplified processing based on a low-value threshold; instead, a true tariff classification, shipment by shipment, item by item. This requires specific product databases, a thorough understanding of customs codes, and a robust declaration process.
Those who still treat customs declarations as a last-minute formality will be more at risk tomorrow than they are today. Why? Because the more automated the inspection process becomes, the faster any inaccuracies will be detected.
In the end
There is a simple idea behind this measure: the European Union does not simply charge for small packages. It subjects them to a full customs process.
The €3 flat fee is just the first step. The real transformation lies in product data and customs data. It will reward operators who have anticipated these changes, structured their data flows, and ensured their reliability.
Written by: Jean-Marc Vandenbussche, Customs Consultant, MyTower
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