The European Union recently decided to accelerate the process of imposing tariffs on low-value cross-border e-commerce parcels. On December 12, 2025, the finance ministers of the 27 EU member states reached an agreement to impose a €3 tariff on each type of goods in cross-border e-commerce parcels with a value of less than €150, effective July 1, 2026. This measure will be implemented as a transitional policy until the EU formally abolishes the tax exemption policy for low-value parcels and establishes a new long-term tariff regime.

Currently, parcels originating from third countries, with a value of less than €150, and sent directly to EU consumers are exempt from tariffs. The EU originally planned to abolish the tax exemption policy for low-value parcels during its customs system reform in 2028, but due to the surge in the number of low-value parcels and the pressure on local sellers, EU member states requested that action be taken earlier.

Data shows that the number of low-value e-commerce parcels entering the EU doubled to 4.6 billion in 2024, with more than 90% originating from China. The import volume is expected to increase further in 2025.

The €3 tariff adopted this time will be calculated based on "goods type," rather than a flat rate per parcel or number of items. Goods will be categorized using a six-digit tariff code. For example, 10 pairs of socks of the same material and category will only incur a €3 tariff. However, if the materials differ or they belong to different categories, separate tariffs will apply. This design aims to limit the influx of large quantities of similar low-priced goods into the EU market.

The EU believes that the current tax-free system effectively provides cost advantages to some cross-border e-commerce platforms, exacerbating unfair competition against EU domestic sellers, increasing risks to consumer health and product safety, and creating higher regulatory costs and environmental pressures. The new tariff is seen as a temporary measure to alleviate these problems before formal customs reforms are completed.

Currently, several cross-border e-commerce platforms focusing on low-price direct shipping sell clothing, accessories, and electronics to EU consumers, including Shein, Temu, AliExpress, and Amazon Haul. The EU retail industry generally welcomes the decision to impose tariffs, seeing it as a step towards a more level playing field.

In addition to tariffs, the EU is also pushing forward another fee arrangement related to cross-border e-commerce: levying an e-commerce processing fee on each parcel. The European Commission previously proposed a fee of €2 per parcel to offset additional costs incurred by customs in vetting large volumes of packages. This processing fee, along with the €3 tariff, are two separate measures currently under negotiation between the Council of the European Union and the European Parliament.

According to the current plan, the €2 processing fee policy may take effect as early as November 2026, but the specific amount and implementation date are still undetermined.

It is understood that the EU's "Customs Data Hub" system will be officially launched around 2028. This system is an important component of EU customs reform, aiming to integrate e-commerce-related import and export data to provide customs authorities with more complete information on the flow of goods. Once the long-term system is established, the EU will completely abolish tariff exemptions for low-value parcels and implement unified, permanent e-commerce tariff rules.