From July 1, 2026, a fixed customs duty of € 3 on imports up to € 150

Registration in a one-stop shop system

The fixed customs duty of € 3 will apply to all goods entering the EU if the sellers from outside the EU are registered in the EU’s single window system for imports. Ninety-three percent of all e-commerce to the EU is registered in the one-stop shop system.

The levy will only apply to parcels with a value of up to € 150. Customs duties already apply to parcels worth € 150 or more.

Please note! The fixed customs duty will apply per product group. If a parcel contains three different products, a fixed customs duty of € 3 will be payable three times from July 1, 2026.

Temporary solution

The € 3 customs duty is a temporary solution until 2028. In November 2025, the Council of the European Union committed to introducing customs duties for small parcels as soon as possible. Once introduced, customs duties will be paid on all goods worth less than € 150 at the normal EU rates for the individual products. Until then, the temporary arrangement will apply from July 1, 2026, whereby a fixed customs duty of € 3 will be levied. It will therefore still be possible to undervalue parcels in order to evade and avoid tax and import duties.

Administrative costs

There is also a proposal to introduce a € 2 levy for administrative costs in addition to the fixed customs duty. This is due to take effect from November 2026, but the government is considering introducing it earlier in the Netherlands. In doing so, the Netherlands is following developments in France, Belgium, and Luxembourg. Implementation will take place on February 1, 2026, at the earliest.