EU €3 Customs Duty on Small Parcels: Why Stock in a German Warehouse Now Pays Off
Since 1 July 2026 the EU no longer lets parcels under €150 enter duty-free. A flat €3 duty now applies per item category in each parcel – and the first months show how quickly cross-border e-commerce is shifting to stock held inside the EU.
Key takeaways
- The €150 duty exemption for low-value imports ended on 1 July 2026.
- A flat €3 customs duty applies per tariff category in a parcel, so mixed baskets pay several times.
- VAT rules are unchanged – IOSS still applies.
- Sellers who ship from inside the EU avoid per-parcel import duties on domestic EU orders.
What changed on 1 July 2026?
Until mid-2026, goods worth up to €150 could be shipped from outside the EU directly to consumers without customs duty. EU finance ministers agreed in December 2025 to end this exemption. Since 1 July 2026, a flat €3 customs duty is charged on these small parcels as an interim solution until the EU’s new customs data system replaces it with full tariff-based processing.
How is the €3 duty calculated?
The duty is charged per category of goods – in practice per tariff line – not per parcel. A parcel with three different product types therefore pays €3 three times. For low-priced items this can quickly add up to a large share of the product value. VAT remains unchanged: sellers using the Import One-Stop-Shop (IOSS) continue to collect VAT at checkout.
Additional handling fees for small parcels have been announced at EU and national level. Their exact amount and timing should be checked before planning prices for the coming months.
What do the first months show?
Industry reports published in autumn 2026 point to a noticeable drop in direct small-parcel shipments from Asia to Europe in July, while large platforms are expanding their European warehouse networks. The direction is clear: stock is moving closer to the customer.
Direct shipping vs. stock in an EU warehouse
| Direct parcel from outside the EU | Stock in a German warehouse | |
|---|---|---|
| Customs | €3 per item category, per parcel | Duty paid once on the bulk import |
| Delivery time | Often 1–3 weeks | Typically 1–2 days in Germany |
| Returns | Expensive, slow, duty refund complex | Local return address, restocking possible |
| Marketplaces | Long lead times hurt rankings | Fast, reliable delivery promises |
What should sellers do now?
- Calculate your landed cost per order including the €3 duty per item category and possible handling fees.
- Compare with a bulk import: one customs clearance for a pallet or container, then domestic EU shipping.
- Check your product compliance (CE, GPSR, packaging registration) before goods are imported into the EU.
- Plan returns locally instead of sending items back across borders.
How Grexon supports this shift
Grexon operates a 24,000 m² logistics center in Germany. Sellers from Türkiye, Asia and other markets store their goods with us, and we handle goods receiving, storage, B2C and B2B fulfillment, shipping across Germany and Europe and returns – so orders reach EU customers as domestic shipments.
Frequently asked questions
Does the €3 duty apply to goods already stored in the EU?
No. It applies to low-value parcels imported from outside the EU. Goods that were imported in bulk and are shipped from an EU warehouse are domestic EU shipments.
Is the €3 duty charged per parcel?
It is charged per item category (tariff line) in a parcel. A parcel with several different product types can therefore be charged several times.
Has VAT changed with the new duty?
No. VAT rules remain the same, and the IOSS procedure continues to apply to eligible imports.
Need fulfillment or storage in Germany?
Tell us about your products and volumes – our team will prepare a tailored offer.
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