From tomorrow the 3 euro duty on small parcels will kick in

From 1 July the European customs duty from 3 euros on small parcels under 150 euros in value coming from non-EU countries. The measure is a temporary fixed tariff that will apply until 1 July 2028, when the new digital customs system will come into operation Eu Customs Data Hubfrom that moment you will pay according to the type of goods. The main impact of the tax will be on the products of fast fashion coming from China, in particular those marketed by online sales giants such as Ago, Shein e AliExpress. In fact, in 2025, almost 5.9 billion shipments arrived in Europe from non-EU countries, over 90% of which came from China. In detail, in Italy alone 25% of this type of shipments concern clothing.

The tax on small parcels, explains the EU Commission in its guidelines on the provision, it falls within the framework of the community customs reform, for a broader effort to modernize customs procedures designed to guarantee security and sustainability in electronic commerce. The initiative follows the finding that a significant share of imports of low-value goods in e-commerce “fail to meet EU safety and compliance standards, posing risks for consumers and undermining fair competition”.

Competition and tax advantages

At the same time, according to the Commission, the current exemption from customs duties gives non-EU sellers “an unfair advantage over companies producing or selling products in the EU”. The seller or importer will be responsible for declaring and paying duties as part of the customs procedure.

Application of duty per item

The new duty, we read on the Commission website, will be applied by article, based on the tariff classification and not the quantity. This means that anyone who buys 5 t-shirts will see a customs duty of 3 euros applied, since all items fall under the same tariff classification. However, if, for example, you purchase 3 t-shirts and a watch, a customs duty of 6 euros will be applied since they are different tariff classifications.

Italian situation and extensions

In Italy, with the latest budget law, a further tax worth two euros was introduced on the same type of emissions, but the entry into force of the measure has already been postponed twice, given protests from the logistics sector. Currently the new deadline for the provision has been set for 1 October 2026.

Uniformity of the European tariff

Today Brussels, through a spokesperson, announced that the national versions of the EU duty on small parcels will have to “cease” starting from November “so that the European tariff is the only one applicable”.