Since 1 July 2026, every parcel worth less than €150 imported into the European Union from a third country is subject to a flat customs duty of €3 per product category. The measure primarily targets Chinese giants such as Shein, Temu and AliExpress, but it affects every e-merchant who ships directly from abroad to their European customers. Here is how the tax is actually calculated, who pays it, and above all how to adapt your logistics before the real deadline: 2028.
What the new rule actually says
Until now, parcels worth less than €150 entered the EU free of customs duties. That exemption created a massive imbalance: 4.6 billion small parcels entered the Union in 2024, three times more than in 2022, and 91% of them came from China. The European Commission also estimates that around 65% of these shipments were undervalued to dodge VAT.
The answer is a provisional flat customs duty, in force from 1 July 2026 to 1 July 2028 (extendable):
- €3 per product category contained in the parcel
- applicable to all parcels worth less than €150 sold at a distance to European consumers
- collected from non-EU sellers and platforms registered with the IOSS one-stop shop, i.e. around 93% of e-commerce flows entering the EU
National taxes introduced ahead of the European deadline (€2 in Italy since January 2026, €2 in France since March 2026) are suspended: they do not stack on top of the European duty.
€3 per product category, not per parcel or per SKU
This is the most misunderstood point of the measure. You often read "€3 per SKU" or "€3 per parcel". In reality, the flat fee applies per tariff category, i.e. per customs code present in the parcel.
In practice:
- A parcel of 15 identical t-shirts = 1 category = €3
- A t-shirt + a pair of shoes = 2 categories (textiles and footwear) = €6
- A t-shirt + shoes + a mascara = 3 categories = €9
The quantity of items within a single category changes nothing. It is the diversity of the basket that drives the bill up. A typical Temu basket with 6 or 7 different types of products can therefore generate close to €20 in customs duties on its own.
Who actually pays the tax?
Legally, the non-EU platforms and sellers, treated as "deemed importers", owe the tax. But nothing prevents them from passing it on through prices or delivery charges, and that is the most likely scenario.
Another cost to anticipate: handling fees of around €2 per parcel are expected on 1 November 2026. A small multi-category parcel from China will therefore cost at least €5 more than before summer 2026.
The concrete impact if you import from China
If your model relies on direct factory-to-customer shipping (dropshipping or fulfilment from China), run the numbers on your average basket.
Take a product sold at €15 with a €5 margin. A €3 tax absorbs 60% of your margin if the order contains only one category. Add the €2 handling fee in November and the margin disappears. On low-priced products, the model of individual parcels shipped from China no longer holds up economically.
Then come the indirect effects: tougher customs checks (undervaluation is now firmly in the crosshairs), more uncertain delivery times, and unhappy customers when the tax shows up in the shipping costs.
The real deadline: 2028
The €3 flat fee is only a transitional measure. In 2028, as part of the European customs reform, the €150 exemption threshold disappears completely. Every imported item will then be subject to standard customs duties according to its tariff category, whatever its value.
In other words: the "exempt small parcel" model is not coming back. The next two years are a window to restructure your supply chain, not a pause to wait out.
How to adapt your logistics right now
The workaround is well known to e-merchants who planned ahead: replace parcel-by-parcel shipping from China with consolidated imports and storage in Europe.
The principle:
- You import your stock in bulk (pallets or containers). The shipment exceeds €150, so it clears customs once, at standard duties calculated on the real value of the goods. The €3-per-category flat fee does not apply to this type of commercial import.
- Your stock is stored in a European warehouse, already customs-cleared.
- Each customer order ships as a domestic or intra-European delivery: no per-parcel tax, no customs clearance, no surprise for the customer.
The benefit goes beyond taxation: you go from 10-20 days of delivery to 24-48 hours, and you can finally handle returns properly, which is nearly impossible with stock left in China.
At Yaslan, we support this transition from our warehouse in Belgium, at the heart of Europe: receiving your imports, storage, order preparation and 24-hour shipping via more than 30 carriers. The question we hear most often since the tax was announced is "from what volume is it worth it?". The honest answer: as soon as your best-sellers sell steadily. There is no need to repatriate your whole catalogue at once; start with the 20% of SKUs that drive 80% of your sales.
Three concrete steps to decide:
- Calculate the average number of tariff categories per order across your last 100 sales. Multiply by €3 (then add €2 per parcel from November): that is your projected annual extra cost.
- Compare that extra cost, plus delivery times and dispute rates, with the cost of a consolidated import and a logistics service in Europe.
- Migrate your best-sellers first, measure, then expand.
Mistakes to avoid
- Thinking the tax only targets Temu and Shein. It applies to all shipments worth less than €150 coming from third countries, including yours if you ship from China, the United Kingdom or the United States.
- Splitting orders into several small parcels. It is counterproductive: each parcel triggers its own per-category flat fees, plus the upcoming per-parcel handling charges.
- Under-declaring the value of shipments. With 65% of shipments found to be undervalued, checks are getting tougher — and so are the penalties.
- Waiting until 2028 to act. The end of the €150 threshold will make direct imports even less competitive. Those who structure their European stock now gain a two-year head start.
FAQ
Does the tax apply if I import stock in bulk to resell it?
No. The €3 flat fee targets shipments worth less than €150 sent directly to consumers. A consolidated commercial import follows the standard customs regime: duties calculated on the real value, paid once at customs clearance.
Does the French €2 tax stack on top of the European €3?
No. The French national tax, in force since March 2026, has been suspended since the European duty took effect on 1 July 2026. The same logic applies to the Italian tax.
Will my customers pay more on Chinese platforms?
Very probably. The platforms owe the tax as deemed importers, but they can pass it on through prices or delivery charges.
Am I affected if I ship from a warehouse in Belgium or elsewhere in the EU?
No. Goods stored in Europe have already been customs-cleared at import. Your shipments to European customers no longer go through customs and incur no per-parcel flat fee.
What will happen in 2028?
The €150 exemption threshold disappears: every imported item will be subject to the customs duties of its category, whatever its value. The provisional €3 flat fee will then have given way to the definitive regime.