The EU is gradually closing the loopholes through which small parcels from China entered almost duty-free. This means that the profitability of low-value orders will continue to decline, while serious bulk importing will once again move into the spotlight.
The new rules were adopted to curb unfair competition from low-cost e-commerce shipments and to bring small parcels from China under the same regime as traditional imports. In practice, this means a flat customs duty of €3 on small shipments, followed by the abolition of the €150 threshold for customs duty calculation.
For end consumers, this means higher costs, but for bulk importers it is a clear signal that trade conditions are changing and that the time is coming for more serious planning of B2B imports from China.
Why the EU is changing the rules for small shipments from China
For years, the European Union had a rule that no customs duty was charged on shipments valued up to €150, only VAT. This opened the door to a surge of low-cost e-commerce parcels, especially from Chinese platforms.
In 2024, a huge number of parcels worth less than €150 were imported, and a large share came from China. Many parcels were deliberately undervalued to stay below the €150 threshold, while goods were often split into several smaller shipments to avoid customs duty.
The result was unfair competition for European traders and bulk importers, more difficult quality and safety control, and a large amount of packaging waste. For that reason, the EU decided to modernize the customs system and close this loophole.
Phase one: flat customs duty of €3 on small parcels
As an interim solution, EU member states agreed on a simple model for small shipments valued below €150: a flat customs duty of €3 per e-commerce shipment.
The new rules are expected to take effect from July 1, 2026 and will apply primarily to low-value e-commerce shipments entering the EU, most often from China. Until now, such parcels passed without customs duty, with VAT only; from now on, they will also carry an additional customs cost.
An important detail is that this €3 is not charged "per parcel" but per product category in the parcel, according to the customs tariff code (HS code). If one parcel contains, for example, one silk blouse and two wool blouses, that counts as two different categories — meaning two customs items, for a total of €6 in customs duty (€3 for silk blouses + €3 for wool blouses).
€3 may sound negligible, but for goods worth €5–€10 it is a huge percentage of the product price. Mass ordering of small items from China through separate low-value parcels will become far less profitable, because each product category in the parcel carries its own fixed customs cost.
In practical terms, the more different types of goods you include in one parcel, the higher the total customs duty will be — even though the shipment value is still below €150.
More details about this package of measures are available on the official Council of the EU website: Modernising the EU customs union .
What this means for end consumers
For consumers in the EU, especially those ordering small items from AliExpress, Temu, and similar platforms, this is a clear price increase. Every parcel will carry an additional customs cost, and this will be felt most strongly on cheap products.
At the same time, the EU is sending a signal that small parcels are no longer a "gift" or a negligible risk, but a serious part of imports that must follow basic customs and tax rules.
Phase two: abolition of the €150 threshold and customs duty from the first euro
The €3 flat customs duty is only a transitional step. At the same time, a much bigger change is being prepared: a full reform of the EU customs union through the introduction of the EU Customs Data Hub — a central digital system that will collect goods and shipment data for the entire EU.
Once this system is fully operational, the €150 threshold for customs duty calculation is expected to be abolished. That means customs duty will be charged:
- on shipments worth €20;
- on parcels worth €80;
- on goods worth €140 — in short, on all values from €1 upward.
Instead of the current system, where small e-commerce parcels effectively enjoyed a privileged treatment, small shipments will enter the same customs regime as classic container imports: tariff codes (HS codes), real goods value, and customs rates will apply.
How this affects bulk importers
For end consumers, these changes are bad news — small parcels from China will be more expensive and more complicated. However, for bulk importers and distributors, the situation is different.
Until now, the model of "we shipped goods directly to end customers in the EU through thousands of small parcels" had a major advantage: goods often passed without customs duty or with minimal costs. Traditional container imports, with customs duty and VAT, seemed more expensive and slower.
With the introduction of a flat customs duty and then the complete abolition of the €150 threshold, that difference is shrinking. Small parcels will no longer have a customs "discount," and the usual model of serious importing — consolidated cargo, containers, EU warehouse stock, and distribution — gains a relative advantage.
Bulk importing becomes the more logical choice for companies that:
- want stable margins and clear costs per unit;
- do not want their business to depend on loopholes in the customs system;
- plan to develop brands and distribution over the long term.
What companies buying goods in China should do
If you import goods or are considering importing goods from China for the EU market, the new customs measures should be part of your planning long before they are fully implemented. In practice, there are three key steps.
1. Reassess reliance on small shipments
A business model built on a series of small shipments "up to €150" will become increasingly unsustainable with the introduction of the €3 flat customs duty, and after the move to customs duty calculation from the first euro, it will practically stop being competitive for larger volumes.
Small shipments still make sense for:
- samples and market testing;
- one-off, specific low-value orders.
But as the main foundation of a serious import business, this model is entering a high-risk zone — both in terms of costs and regulatory changes.
2. Shift focus to serious B2B importing
Instead of relying on low-value e-commerce platforms, more and more companies will need to think about:
- direct cooperation with Chinese manufacturers;
- consolidated or container shipments;
- importing into EU stock and local distribution.
This requires a different approach — negotiating factory prices, checking quality before shipment, controlling loading, and optimizing routing and transport. But unlike small parcels, this model does not depend on whether a loophole in the rules will be closed tomorrow.
On uvozizkine.com, that is exactly what we do: supplier selection, factory inspections, and transport organization for companies that want stable B2B importing from China instead of relying on "luck" with small shipments.
3. Prepare calculations for the new customs regime
Since the new EU rules have already been adopted and the implementation date is known, it is increasingly important to include:
- the €3 flat customs duty per small parcel (from July 1, 2026);
- the potential customs rates that will apply to your goods once the €150 threshold is abolished and duty starts applying from the first euro.
That means it is time to check:
- which HS codes apply to your goods;
- what customs rates apply under those codes;
- how all of this fits into your pricing plan for the EU market.
If, for example, you import machinery, tools, chemicals, household goods, or agricultural machinery, these calculations are an essential part of business planning.
How We Can Help You Adapt
Gabriel Group has been helping companies source goods from China safely and efficiently for years and manage the entire import process. The new EU customs rules only accelerate a trend that is already visible: less room for improvisation and "workaround" importing, and a greater need for planning and professional execution.
If you are wondering how these changes will affect your specific product range — whether machinery, consumables, industrial materials, or finished goods — we can work together to:
- analyze your current sourcing model from China;
- assess the impact of the new customs duties on small shipments;
- build a realistic transition plan toward stable B2B importing with full customs and logistics control.
This information should help you make import decisions based on facts, not assumptions. The EU customs system is changing — the only question is whether you will react in time.
Planning imports from China for the EU market after 2026? We help you find suppliers, control quality, and organize transport, with local support from our team in China.
Send an inquiry →Frequently Asked Questions
Will every parcel from China be charged €3 customs duty?
The €3 flat customs duty applies to small e-commerce shipments up to €150 entering the EU and is charged per product category in the parcel. Traditional B2B imports use standard customs calculation based on tariff rates.
Does it still make sense to order cheap small items from China?
After the introduction of the fixed duty and the abolition of the €150 threshold, small orders mainly make sense for samples and one-off purchases, while for larger volumes B2B importing becomes more profitable and more stable.
When exactly do the new EU rules start?
The €3 flat customs duty is planned from July 1, 2026, while the abolition of the €150 threshold and customs duty calculation from the first euro will follow in the next phase, after the EU Customs Data Hub system is fully introduced.
Text prepared by Gabriel Group, a team specialized in finding suppliers, quality control, and shipping goods from China to markets worldwide.
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