Many people regularly order parcels from outside the European Union. However, ordering these parcels has become more expensive as of 1 July 2026. This is part of a package of new measures introduced by the European Union to address the rapidly growing flow of e-commerce shipments from outside the EU. Martijn Schippers, Associate Professor of Customs Law at Erasmus School of Law, has already explained these developments in interviews on NPO Radio 1 and on the NOS Journaal, and tells us more about what further measures are on the way and what impact they will have.
Schippers explains that the number of e-commerce shipments has increased exponentially in recent years: “Whereas around five years ago around 200 million import declarations were submitted annually in the EU, that figure now stands at around six billion. This growth is directly linked to the rise of international online platforms.” According to Schippers, this development poses significant enforcement challenges for customs authorities, which are traditionally geared towards lower volumes and shipments of relatively high value.
Accelerated introduction of temporary measures
On 17 May 2023, the European Commission presented plans for a far-reaching reform of the customs union, including a more modern approach to e-commerce, scheduled for 1 July 2028. However, due to the continued strong growth in the number of shipments, Member States have called for accelerated action. This has, amongst other things, led to the introduction of two new measures with effect from 1 July 2026.
Firstly, the so-called €150 de minimis exemption has been abolished. Until this date, shipments with a value of less than €150 were exempt from import duties. From 1 July 2026, such shipments will, in principle, be subject to import duties. In addition, a fixed import duty of €3 per item will be levied temporarily on shipments with a value of less than €150. “As there is as yet no operational system in place to calculate the exact import duties for each individual product on a large scale, a system that is not expected until 1 July 2028, a temporary solution has been adopted,” Schippers explains.
Schippers explains: "The levy is charged per item because the ‘item’ in the customs declaration is linked to a separate tariff classification, ensuring that the duties payable correspond to the various goods in a shipment and preventing circumvention by combining different goods in a single shipment. As a rule, the online shop or parcel delivery service will pay the fixed import duty to the customs authorities and pass it on to the consumer.
Experience shows that online shops do not communicate these costs in advance, which means that these additional costs can come as a surprise to the consumer."
Next steps on the horizon: the handling fee and the EU Customs Data Hub
Schippers emphasises that these measures are part of a broader reform agenda. “An additional handling fee of €2 per item is expected to be introduced on 1 November 2026. This fee is intended to cover the extra administrative and inspection work carried out by customs on e-commerce shipments.” The EU handling fee could not be introduced as early as 1 July because the rules governing it form part of the Modernised Customs Code, which will not come into force until the autumn and will only then grant the Commission the power to adopt delegated and implementing acts. The adoption of these acts is necessary for the introduction of the EU handling fee.
The next significant step concerns the extended liability for importers from November 2027, followed on 1 July 2028 by the launch of the EU Customs Data Hub. Schippers explains: “Under this system, e-commerce platforms and suppliers will be required to provide data for the customs clearance of goods. This will significantly shift the responsibility for the correct payment of import duties and compliance with product-related regulations to these parties.”
Fewer parcels mean better opportunity for enforcement
It is expected that together these measures will lead to a reduction in the number of direct shipments to consumers and a return to bulk imports. This will enable customs authorities to carry out their enforcement duties more effectively. In addition, responsibility for the correct payment of import duties and compliance with product-related regulations is shifting to platforms or underlying suppliers, whereas this responsibility currently often lies with the consumer. Each of the measures includes so-called ‘review’ mechanisms designed to evaluate the legislation at interim stages and amend it if the aforementioned objectives are not (promptly) achieved.
The impact of these measures: reform of the EU customs union
Schippers is currently working on an academic article on these developments, which is due to be published in mid-October 2026 in a special issue on the reform of the EU customs union in the Global Trade & Customs Journal. Among other things, the article examines the legal and practical implications of the new measures for businesses, customs authorities and consumers.
Schippers’ preliminary conclusion is that the measures will lead to an increase in the cost of e-commerce parcels for consumers, but that, at the same time, they will enable customs authorities to carry out their enforcement duties more effectively and compel businesses to place only goods that comply with EU standards on the market.
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Listen to the interviews on Radio 1 and NOS Journaal.
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