EU Levy on Low Value Parcels Incoming as Netherlands Holds Off on National Handling Fees

In response to growing concerns over low-value e-commerce imports, several EU Member States -including the Netherlands- had planned to introduce national handling fees on small parcels valued at EUR150 or less, with implementation initially set for 1 February 2026. However, the Netherlands has now postponed this national measure in a likely anticipation of a harmonized EU response.

Starting 1 July 2026, the EU will introduce a customs levy of EUR3 per item on low-value consignments. The levy applies per unique CN code within a consignment valued at EUR150 or below. This measure effectively abolishes the longstanding de minimis exemption, which previously allowed low-value goods to enter the EU duty-free.

The EU has characterized this levy as a temporary measure, serving as an interim step while broader customs reforms are developed. The European Commission continues to work on comprehensive changes to the customs framework, with further reforms expected in the coming years.

Key takeaway / recommendation

E-commerce businesses importing low-value goods into the EU should prepare now for the 1 July 2026 levy. The EUR3 per-item charge will affect margins on low-value consignment importation and may require adjustments to supply chain and warehousing arrangements. Bulk importing can avoid this levy, though regular customs duties will then apply. Our team can help you evaluate the most cost-effective import strategy for your business.