EU flat-rate customs duty on small parcels (end of de minimis)
Introduction at EU level of a flat-rate customs duty of €3 per item on all consignments worth less than €150 entering the EU, ending the customs de minimis exemption.
European origin
EUSuppression de l'exemption de minimis pour les envois de faible valeur
No official estimate found for this measure.
Measure impact
In December 2025 the Council of the EU approved a flat-rate customs duty of €3 per parcel on all consignments worth less than €150 entering the EU, from 1 July 2026. The measure ends the de minimis exemption that allowed low-value consignments to escape customs duties. Mainly targets Chinese platforms (Shein, Temu, AliExpress). The French tax of €2 per item (Article 82 of LFI 2026) is transitional and will be replaced by this EU scheme.
Official references
Sources
Procedure timeline
Follow the progress of this fiscal measure through the different stages of the parliamentary procedure.