Small Parcel Levy

What Is the EU Small Parcel Levy?

The Small Parcel Levy is a flat €3 customs duty on low-value consignments - those valued up to €150 - sold in distance sales, such as online orders, and imported into the EU from outside it. It took effect EU-wide on 1 July 2026. "Small Parcel Levy" is the common name; the European Commission calls it a temporary €3 customs duty.

How It Is Charged

The levy is charged per item in a consignment by tariff classification, not by quantity. The European Commission's own examples: five T-shirts in one parcel count as one item and are charged €3 once, while a T-shirt and a watch in one parcel are charged €6, because they are two items.

How Long It Lasts

It is a temporary measure, scheduled to run until 1 July 2028, when the EU's Customs Data Hub for e-commerce is due to take over and low-value goods return to the normal customs tariff.

Who It Affects

Sellers who ship low-priced goods directly to EU customers from outside the bloc carry the cost on every qualifying order. On a cheap product a fixed €3 can remove most of the margin, so it belongs in your per-unit cost for those orders.