The Rhenus Group is urging UK businesses selling goods to EU countries to prepare for significant upcoming changes to the way low-value parcels are processed in customs later this year.
The changes represent a shift away from a value-based customs model to one which considers the classification of the goods being shipped, creating new cost and operational considerations for cross-border sales.
The changes ahead
The new measures are designed to reflect the increased prevalence of e-commerce in today’s marketplace. They will also contribute towards creating a more level playing field for the so-called ‘de minimis’ threshold goods imported into the EU as individual shipments, compared with those which are imported using the more conventional bulk model.
The new measures will also act as a deterrent against the threat of undervaluing goods in order to qualify for a duty waiver.
Once operational from 1st July, traders will see a flat €3 customs duty per commodity code introduced on their goods entering the EU with a value of shipment €150 or less.
The shift marks one of the most significant changes to EU customs rules in decades, representing a shift in how low-value e-commerce imports will be handled in the future. An interim measure, the fee will bridge the gap until a full EU customs reform package is implemented, including the elimination of the €150 threshold and the launch of the Customs Data Hub around 2028.
Customs duties will apply even when businesses use Import One-Stop Shop (IOSS) arrangements.
Business impact
Rob Mulligan, UK Customs Manager-Road at Rhenus Logistics, said those operating high-volume e-commerce businesses will be impacted the most. “This represents a key shift in how low-value parcels will be treated at the EU border. Moving from a value-based model to a fixed per-parcel duty will directly impact cost structure for many UK exporters.
“Businesses must act now to review their shipping profiles, understand the potential financial impact, and work closely with logistics partners to ensure they’re fully prepared before these changes come into force.”
Preparing for the shift
The Rhenus Group advises businesses to take the following action:
- Review current EU shipping volumes and parcel profiles taking into account weights and destination,
- Use this data to assess the impact on your EU supply chain
- Consider how your goods are classified
- Consider how the duty will be absorbed
- Adapt fulfilment and distribution strategies in the EU
- Engage logistics partners early to plan ahead
The interim flat rate customs duty of €3 will be levied on each item category contained in a small parcel entering the EU from 1 July 2026 to 1 July 2028, a period which may be extended.