New customs duty introduced for non-EU packages from July 1, 2026

Issues with e-commerce and import to the EU

E-commerce has experienced a boom over the last decade. So far, EU legislation has been driven by consideration for the end-customer: to let people ordering packages from all over the world get their merchandise as quickly as possible. However, this created competitive disadvantage for EU manufacturers and sellers who are bound by strict regulations (e.g. regarding work safety, chemical safety, and various taxes). Additionally, enforcing taxes and customer protection have proven difficult on entities that do not have a representative within the EU.

To create fairer competition between European and other sellers, the EU is now planning to reform its system for customs management. The reform will be gradual, starting with the July 1 introduction of a flat customs duty of EUR 3 on every non-EU purchase under EUR 150 (which has been exempt from customs duty so far). A new agency, the European Customs Authority, will soon be created to control European import activities through a European Customs Data Hub to be built by 2028. Member states will be supposed to join the new system by 2034.

E-commerce and EU import practices now

Currently, retail e-commerce in Europe is mostly managed through IOSS. Purchases under EUR 150 are not subject to customs duty, but they are still subject to VAT – which should be included in the purchase price and paid to the customer’s country of residence by the seller. (Alternatively, customers can pay VAT separately, when their package arrives.) The main problem with this system is that local tax authorities are supposed to collect taxes from entities that have no representation within the EU, which has proved to be cumbersome, to say the least.

Exemption from customs duty applies only to retail customers. Import companies buying the same products from the same non-EU sellers in bulk will have to pay customs duty, while they will also be responsible for product safety and control, all adding to their costs, creating a competitive disadvantage.

Measures to increase EU competitiveness

1. EUR 3 customs duty on B2C import below EUR 150

The first and most obvious element of the series of changes planned regarding import to the EU is introducing customs duty (or in other words, an import tariff) of EUR 3 on small purchases from July 1, 2026. It will apply to packages that:

• are ordered from outside the EU
• have a value below EUR 150
• are shipped to a retail customer in the EU

Please note: the new customs duty will be levied not by package but by type (based on the HS code of each item purchased). E.g. if you purchase 2 phone covers and 3 pairs of socks, you will need to pay EUR 6 for the two types of items in your package.

Customs duty is supposed to be paid by the customer. It is not yet clear, however, at which point of the process customs duty is supposed to be paid and to whom: the logistics are yet to be clarified.

2. Customs management fee to be added to purchases

To compensate for the increased workload of customs authorities, a customs management fee is to be added to purchases from November 2026.

• Should be EUR 1-2 per item
• Should be reviewed every other year

This fee is supposed to be determined centrally, meaning that it should be the same all over the EU. Again, this is supposed to be paid by the customer, but it is not yet clear at exactly which point of the process.

3. Reclassifying sellers as importers

In order to make non-EU e-commerce platforms liable for their activities in the EU, they should be reclassified as importers. This way they should be obliged to

• Handle and pay customs duties and customs management fees
• Observe European data management regulations
• Comply with EU regulations on product safety, sustainability, and customer service

For this purpose, they will need to create some kind of representation in the EU (e.g. a subsidiary or a commercial representative).

4. “Trust and Check” trader status for reliable sellers

To encourage reliable operation, compliant sellers could qualify for a “Trust and Check” status through transparent operation, precise data management, and effective cooperation with authorities. The new qualification would be an updated version of the old AEO (Authorised Economic Operator) qualification, and it would offer various benefits, such as:

• reduced customs inspections,
• simplified customs procedures,
• more flexible payment options.

5. Central customs control

European import should be controlled and monitored centrally. For this purpose, a new agency is to be created: the European Customs Authority (EUCA), with a center in Lille, France. This agency will build a system to control relevant data: the EU Customs Data Hub, which is supposed to be realized by 2028. EU member states will be supposed to join it by 2034.

Changes for your Hungarian company

The impending introduction of the new EUR 3 customs duty primarily affects retail customers. Its impact on local sellers is indirect: from July 1, 2026, their prices will become more competitive against non-EU sellers.

In the long run, workflows and procedures will need to be reevaluated at companies importing goods from outside the EU. However, that will be possible only when relevant legislation is published.

Helpers Finance at your service

Helpers Finance provides accounting and bookkeeping services to small and medium-sized companies in Hungary, with a strong focus on supporting foreign owners and managers. We keep an eye on new developments in all areas relevant to compliant business operation so we can provide you with appropriate assistance. Naturally, this includes monitoring developments regarding European import regulations and customs duties.