E-commerce: Removal of the 150 EUR Customs Duty Exemption Threshold from 2026

Key Information

The European Union has decided to abolish the 150 EUR exemption threshold for customs duties on goods imported through e-commerce starting in 2026. This measure aims to modernize the management of incoming parcels, strengthen consumer protection, and ensure fairer competition among market participants.

Main Points

• The exemption threshold for customs duties on e-commerce imports will be removed from 2026.
• This decision follows a political agreement between Member States adopted in November 2025.
• In parallel, the EU plans to implement a specific e-commerce management fee from 2026.

Background and Challenges

In response to the explosive growth in low-value goods imports from non-EU countries, the European Commission proposed a customs reform in 2023 to modernize procedures. The removal of the 150 EUR threshold aims to limit fraud and harmonize the tax treatment of e-commerce deliveries. This reform is backed by the European Parliament via its resolution on product safety and regulatory compliance adopted in July 2025. It also prepares for the future launch of a European Customs Agency and an EU Data Hub expected by 2028.

Impact for Professionals

Importers and freight forwarders will now be required to declare and pay customs duties even for small e-commerce orders under 150 EUR. This change will necessitate updates in management systems and increased vigilance for customs compliance. The introduction of a management fee related to these operations is also likely to affect import costs for merchants and end customers.

Next Steps

• Effective application of the threshold removal from early 2026.
• Introduction of an e-commerce management fee in November 2026.
• Progressive roll-out of the European Customs Agency and EU Data Hub planned by mid-2028.

La fin du seuil d’exonération de 150 EUR marque un tournant majeur vers une harmonisation et une modernisation des règles douanières pour l’e-commerce en Europe.
(The end of the 150 EUR exemption threshold marks a major turning point toward the harmonization and modernization of customs rules for e-commerce in Europe.)