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Category: Shipping & Customs

  • EU tariffs US industrial goods

    EU Removes Tariffs on US Industrial Goods | EAS
    Shipping & Customs

    EU Eliminates Tariffs on US Industrial Goods in Landmark Transatlantic Trade Deal

    New EU legislation removes customs duties on virtually all US-origin industrial goods, with important practical implications for ecommerce and cross-border deliveries.

    The European Union has formally locked in zero customs duties on virtually all industrial goods originating in the United States, following the adoption of Regulation (EU) 2026/1455 of the European Parliament and of the Council of 25 June 2026 on the adjustment of customs duties on imports of certain goods originating in the United States of America.

    The move marks the legislative endpoint of a year-long political process that began when Commission President Ursula von der Leyen and US President Donald Trump struck a tariff deal in Turnberry, Scotland on 27 July 2025, formalised on 21 August 2025 in the EU–US Joint Statement on a Framework on Reciprocal, Fair and Balanced Trade.

    Under that framework, the US agreed to cap tariffs on EU goods at an all-inclusive 15% ceiling, while the EU committed to eliminating duties on US industrial goods in return.

    What changes at the border

    Under Article 1 of the regulation, US-origin goods listed in Annex I enter the EU at 0% customs duty.

    The zero rate sweeps broadly across industrial categories — chemicals (CN Chapters 28–40), plastics, rubber, pharmaceuticals and mineral fuels — with narrow carve-outs for mannitol, sorbitol and certain textile-finishing agents.

    For some agricultural products, the regulation opens tariff rate quotas granting duty-free access limited volumes of agricultural products.

    Impact to the online trade

    According to the new legislation most of the goods traded via online shops which originate in the USA will not be subject to standard duties, which sounds as a good news.

    Unfortunately practical application will be very much different:

    • The new rules do not apply to goods delivered in shipments of intrinsic value below 150 EUR – these shipments are subject to the special 3 EUR duty;
    • For parcels worth over 150 EUR the new rules are technically applicable, but most of the couriers do not support and will not intend to support preferential treatment of US goods, meaning that they will disregard the new rules and still apply standard tariffs.

    For ecommerce sellers, the practical benefit of the new tariff rules will therefore depend heavily on whether their logistics and customs solution is able to correctly recognise and apply the preferential country-of-origin treatment.

    EAS EU DDP solution will honor the preferential treatment of US goods

    EAS released a new solution for postal deliveries of parcels over 150 EUR.

    The new EAS solution is released for UK sellers but soon will be available to Australian and US merchants.

    Goods sent via the solution will be handled in accordance with reference to their country of origin, thus making US, UK, Swiss and Australian goods duty free for EU customers.

    Check your potential savings

    You can check EAS savings calculator to assess possible savings available to your customers due to effective use of the free trade agreements signed between EU and other countries.

    Open the EAS Savings Calculator

    More Guides & Insights

    Continue exploring customs duties, DDP delivery and practical cross-border shipping issues affecting ecommerce merchants selling into the EU.

    Hidden Excise Taxes on Everyday Products

    Products such as coffee, chocolate, tea, soft drinks and confectionery can trigger national excise taxes in specific EU markets, creating customs delays, unexpected delivery charges and IOSS delivery issues for ecommerce merchants.

    Read article →

    DDP vs DDU

    Navigating the complexities of sales to the EU and UK post-BREXIT demands a blend of common sense and practical expertise. Within the intricate realm of customs and logistics, hidden risks and opportunities abound. This article aims to shed light on the contrasting features of two common delivery terms: DDU and DDP

    Read article →

    Australia Post EU shipping after 1 July 2026

    IOSS remains the most streamlined way to handle EU import VAT for Australian sellers. Learn what the EU €3 duty means for Australia Post shipments, customer charges, customs data and the upcoming EAS EU Postal DDP solution.

    Read article →

  • EU €3 Customs Duty 2026: What Sellers Actually Need to Know

    Is IOSS Still Worth It After the New €3 Fee? | EAS EU €3 Customs Duty 2026: Practical Guide for IOSS Sellers | EAS
    Shipping & Customs

    EU €3 Customs Duty 2026: What Sellers Actually Need to Know

    From 1 July 2026, low-value parcels sent to EU customers will no longer be automatically duty-free. A new €3 customs duty will apply to many ecommerce shipments, but there are important practical details sellers should understand before changing their setup.

    The simple version: if you sell low-value goods to EU customers, you should keep using IOSS where possible, check your HS codes, collect proper country-of-origin data and find out whether your goods may qualify for preferential duty treatment.

    What Is Changing?

    Until now, goods shipped to EU customers in consignments under €150 could enter the EU customs duty-free. That exemption is abolished from 1 July 2026 under Council Regulation (EU) 2026/382.

    Commission Delegated Regulation C(2026)2760 introduces a flat-rate customs duty of €3 per item. This applies from 1 July 2026 until 1 July 2028.

    For sellers, this means that low-value ecommerce parcels will need more accurate customs data than before. In practice, the most important fields are:

    • the correct 6-digit HS code,
    • a clear customs description of the product,
    • the country where the product was actually manufactured, and
    • preferential origin data, where the seller wants to claim reduced or zero duty.

    Example

    If you sell a t-shirt to a customer in Germany for €25, it is a low-value import. From 1 July 2026, that shipment may be subject to customs duty even though the value is below €150.

    If the t-shirt qualifies for preferential origin, for example because it was genuinely manufactured in a country that has a duty-free trade agreement with the EU, the duty may be reduced or avoided. However, the exact way to declare and prove this for low-value IOSS shipments has not yet been announced.

    What Counts as an “Item”?

    The €3 duty is not simply calculated by the number of products in the parcel. It is calculated by “item”.

    An item can include one or more goods in the same parcel that share the same:

    • 6-digit HS tariff classification,
    • customs description, and
    • country of origin, where origin is required.

    This is important because several identical products can count as one item if the customs data is the same.

    Practical Examples

    5 identical t-shirts
    Same HS code, same description and same origin. This may count as one item, so the duty would be €3 in total.
    2 different products
    A t-shirt and a phone case have different HS codes. They are separate items, so each may attract €3 duty.
    Same product, different origin
    Two identical products made in different countries may count as separate items because the country of origin is different.

    The Big Practical Point: Preferential Origin May Help

    This is the part sellers need to understand clearly.

    If your goods are manufactured in a country that has a preferential trade agreement with the EU, and the product meets that agreement’s rules of origin, you may be able to claim reduced or zero customs duty.

    In plain English: if the product is genuinely made in a qualifying country, and this can be proven in the way the EU requires, the €3 duty may not apply or may be reduced, depending on the product and the applicable agreement.

    Important: Shipping From a Country Is Not Enough

    A product does not qualify just because it is shipped from the UK, Switzerland, Türkiye or another trade-agreement country.

    The product must actually meet the preferential origin rules. For example, a product made in China and stored in a UK warehouse is usually still Chinese origin, not UK origin.

    Countries That May Qualify for Preferential Treatment

    The EU has preferential trade arrangements with many countries and regions. This means that certain goods manufactured in those countries may qualify for reduced or zero customs duty when imported into the EU, if the rules of origin are met.

    Common examples include:

    United Kingdom
    Switzerland
    Türkiye
    Norway
    Iceland
    Liechtenstein
    South Korea
    Japan
    Canada
    Vietnam
    Singapore
    New Zealand
    Ukraine
    Mexico
    Chile
    Morocco
    Tunisia
    Israel
    Serbia
    North Macedonia
    Albania
    Peru
    Colombia
    Ecuador

    This list is not exhaustive. The EU also has arrangements with several regional groups, including Central America, CARIFORUM, parts of Eastern and Southern Africa, the Pacific region and the Western Balkans.

    Seller Reminder

    Do not treat the country list as automatic approval. You still need to check the exact product, the HS code and the applicable rules of origin. The EU still needs to confirm how preferential origin will be declared for this new low-value import process.

    How Will Preferential Origin Be Proven?

    This part has not yet been confirmed.

    At the moment, the practical method for proving preferential origin for these low-value IOSS shipments has not been announced. Current H7 customs declarations have not supported this data properly, so it is still unclear how the required origin information will be added to the process.

    The EU is expected to announce further guidance on how sellers, platforms, carriers and customs authorities should handle this before the new rules take effect.

    What Sellers Should Know for Now

    Preferential origin may help reduce or avoid the €3 duty, but the exact declaration and proof process is not yet known. Sellers should start collecting country-of-origin information from suppliers now, but wait for official EU guidance on how this will be declared.

    What This Means for Your Product Data

    Most ecommerce platforms were not built for this level of customs detail. Many platforms do not yet have dedicated fields for customs description, preferential origin or origin documentation.

    That means sellers should start preparing their data now.

    1. HS Codes

    The HS code tells customs what the product is. If your HS codes are wrong, the duty calculation may also be wrong.

    Before 1 July 2026, sellers should review the 6-digit HS codes for all products sold to EU customers.

    2. Customs Description

    The customs description should explain what the goods actually are. It should not be only a marketing title.

    For example, “Summer Cloud Tee” is not a good customs description. “Cotton t-shirt” is much clearer.

    3. Country of Origin

    Country of origin means where the product was manufactured or sufficiently processed. It is not always the same as the country where the seller is based or where the parcel is shipped from.

    4. Preferential Origin Data

    If you want to benefit from preferential treatment, you will need to know whether the product qualifies under an EU trade agreement.

    However, the exact proof and declaration method for this new low-value import process has not yet been announced. Sellers should prepare their product and supplier data now, but the EU still needs to confirm how this information will be submitted in practice.

    If You Use IOSS

    IOSS remains the most efficient route for many low-value ecommerce sellers shipping to the EU.

    With IOSS, VAT is collected at checkout and the customer receives a clearer landed cost. This helps reduce the risk of unexpected charges at delivery and supports a smoother customs process.

    The new duty creates an extra customs layer, but it does not remove the main benefits of IOSS.

    Practical message for sellers: IOSS still helps keep the customer experience clean. The new task is to improve your product data so customs duty can be calculated correctly and any available preferential treatment can be claimed once the EU confirms the declaration process.

    If You Do Not Use IOSS

    Without IOSS, your parcel may enter EU customs without a clear pre-paid tax and duty arrangement.

    This can create a worse customer experience. The buyer may be asked to pay charges at delivery, and the parcel may be subject to standard customs procedures and carrier handling fees.

    For many sellers, leaving IOSS will not make EU sales easier. It may simply move the cost and confusion to the customer.

    What Sellers Should Do Now

    Here is the practical checklist:

    Seller Checklist Before 1 July 2026

    • Check your 6-digit HS codes for every product sold to EU customers.
    • Write clear customs descriptions for each product.
    • Collect country-of-origin data from your suppliers.
    • Identify which products are manufactured in countries with EU preferential trade arrangements.
    • Ask suppliers where the goods are manufactured and whether the products may qualify for preferential origin.
    • Watch for EU guidance on how preferential origin will be declared for low-value IOSS shipments.
    • Decide how you will show or include any duty cost at checkout.
    • Keep using IOSS where it gives your customers a cleaner delivery experience.

    From 1 July 2028

    The €3 duty is a transitional measure. From 1 July 2028, once the EU Customs Data Hub is operational, it is expected to be replaced by standard tariff rates applied through a simplified duty bracket system.

    The simplified duty brackets are expected to be 0%, 5%, 8%, 12% or 17%, depending on the product.

    The €150 customs duty exemption is permanently abolished. All imports, regardless of value, will be subject to customs duty rules.

    What Is Still Not Fully Confirmed?

    There are still operational questions that need further guidance.

    Payment Mechanism

    The practical mechanism for collecting and remitting the €3 duty is not yet fully resolved. The IOSS VAT return covers VAT, not customs duty.

    Role of IOSS Intermediaries

    It is not yet clear what role, if any, IOSS intermediaries will play in the duty payment process.

    Preferential Origin for Low-Value Parcels

    The EU has not yet confirmed how preferential origin will be declared or proven for these low-value IOSS shipments.

    This is important because current H7 declarations have not supported this data properly. Further guidance is expected on how the process will work in practice.

    Possible Customs Handling Fee

    A possible EU-wide customs handling fee has been discussed, but it has not been legislated. If adopted, it would be an additional cost on top of the duty.

    Bottom Line for Sellers

    The new €3 duty does not mean sellers should panic or abandon IOSS.

    The practical approach is to prepare your product data, understand where your goods are actually manufactured and check whether preferential origin may be relevant to your catalogue.

    For sellers with goods made in countries such as the UK, Switzerland, Türkiye, Norway, South Korea, Japan, Canada, Vietnam or other countries with EU trade arrangements, this could be especially important.

    But the rule is simple: country of origin must be real, and the EU still needs to confirm how sellers will declare and prove preferential origin for this low-value import process.

    Need Help Preparing?

    EAS will publish further guidance ahead of 1 July 2026. Contact your account manager or visit our Help Centre with any questions.

    Visit the Help Centre

    Sources: Council Regulation (EU) 2026/382; Commission Delegated Regulation C(2026)2760 of 30.4.2026; Council document ST-8820-2026-INIT/ADD-1; European Commission guidance on preferential rules of origin; European Commission EU trade agreements and preferential rules of origin guidance.

    Prepare for the New EU Customs Rules with EAS

    EAS helps international ecommerce merchants automate IOSS and EU VAT compliance, improve checkout accuracy, and prepare their cross-border workflows for changing customs requirements.

    Register with EAS Book a Meeting Subscribe to Newsletter

    More Guides & Insights

    Continue exploring the EU €3 duty, IOSS shipping requirements and the wider ecommerce changes affecting international sellers in 2026.

    New EU €3 Customs Duty on Small Parcels: July 2026 Update

    Selling low-value goods into the EU is changing fast. Keeping the new €3 parcel duty, IOSS requirements, and future customs reforms from disrupting checkout is another. This guide covers what merchants need to know before the 2026 overhaul.

    Read article →

    Australia Post EU shipping after 1 July 2026

    IOSS remains the most streamlined way to handle EU import VAT for Australian sellers. Learn what the EU €3 duty means for Australia Post shipments, customer charges, customs data and the upcoming EAS EU Postal DDP solution.

    Read article →

    European eCommerce 2026: Future Trends & Tips

    In 2026, European eCommerce, especially in countries like Germany and France, is set to grow by 13%. This growth is driven by consumer trust, logistical advancements, and innovative payment technologies, culminating in an unprecedented e-commerce evolution across Europe, including the United Kingdom.

    Read article →

  • France introduces a €2 small parcel tax from 1 March 2026

    France €2 Small Parcel Tax 2026: Guide for IOSS Sellers | EAS
    Shipping & Customs

    France introduces a €2 small parcel tax from 1 March 2026

    When it applies, why carrier routing matters, and how to keep IOSS deliveries smooth.

    From 1 March 2026, France will introduce a new processing tax on low value imports cleared under the simplified H7 customs declaration for consignments valued up to €150.

    France refers to this measure as the Taxe sur les petits colis (TPC). It is a separate national import processing tax linked to the import declaration, it does not replace VAT, and it does not replace IOSS.

    If you are already IOSS registered, you are still in the best position. IOSS keeps the customer experience simple, VAT is paid at checkout, parcels move with fewer surprises, and pay at delivery friction is significantly reduced.

    French customs describes this as a temporary arrangement, applicable until an EU level similar processing fee enters into force, currently indicated for November 2026.

    TPC fee €2 Per item
    VAT on fee 20% French VAT
    Additional fee €8 If non compliant
    Fee until Nov 2026 When EU fee expected

    What is the French TPC?

    The TPC applies to articles of merchandise contained in low value consignments (under €150) declared, when imported from third countries into mainland France, Monaco, Guadeloupe, Martinique, and La Réunion, effective from 1 March 2026.

    The fees

    • €2 per item, per article of merchandise
    • French VAT on the €2 fee
    • If not prepaid, the last mile provider may charge an additional collection or handling fee, often described as around €8 per shipment

    When the French TPC applies, and when it does not

    The French TPC applies only to parcels that are customs cleared in France under the simplified H7 process.

    This is why the shipping model matters:

    If you ship using courier networks that typically customs clear in another EU country first, then move parcels onwards to France in free circulation, the French TPC does not apply because the import clearance is not happening in France.

    If you ship using postal networks, parcels are usually declared and customs cleared in the destination country. That means postal shipments into France are much more likely to be customs cleared in France, and therefore the TPC will apply.

    Real life situation

    A French customer places an order for 5 products, three units of the same product, plus two different products. If the shipment is customs cleared in France, the TPC is charged per item, meaning €2 × 5 = €10, plus French VAT on the fee.

    Who is liable

    France links TPC liability to the same concept as import VAT liability.

    In simple terms:

    • In IOSS flows, the liable party is typically the IOSS seller, or the platform acting as the seller.
    • In non IOSS flows, the liable party is often the consumer, which is why charges end up being collected at delivery.

    There are still open practical questions around how TPC will be handled for shipments where the IOSS number is valid for VAT purposes but not linked to a French TPC setup. Based on current practice, we expect that in many cases the fee would be collected at delivery. It is also still unclear whether any additional handling fee is applied consistently in those cases.

    Fiscal representative

    If you are not established in the EU, and your country is not covered by an EU recovery cooperation arrangement recognised by France, you may need an accredited fiscal representative to handle the French TPC reporting and payment formalities.

    UK businesses do not require representation in France, unlike Swiss and U.S. merchants.

    Important note: EAS will not take the role of fiscal representative for TPC.

    Full list of countries not requiring a French fiscal representative
    • South Africa
    • Antigua and Barbuda
    • Armenia
    • Aruba
    • Australia
    • Azerbaijan
    • Bosnia and Herzegovina
    • Cape Verde
    • Curaçao
    • Dominica
    • Ecuador
    • Georgia
    • Ghana
    • Grenada
    • Greenland
    • Cook Islands
    • Faroe Islands
    • India
    • Iceland
    • Jamaica
    • Japan
    • Kenya
    • Kuwait
    • North Macedonia
    • Mauritius
    • Mexico
    • Moldova
    • Nauru
    • Niue
    • Norway
    • New Zealand
    • Pakistan
    • French Polynesia
    • Republic of Korea
    • United Kingdom of Great Britain and Northern Ireland
    • Saint Barthélemy
    • Saint Martin
    • Sint Maarten
    • Tunisia
    • Turkey
    • Ukraine
    • Vanuatu

    Unknowns

    Even with published implementation notes, there are still practical unknowns about how this will play out at scale, especially for sellers who ship through multiple networks.

    • Parcel level transparency, sellers often do not know in which country their parcels were customs cleared.
    • Correction mechanisms, how adjustments and regularisations will work in practice once the system is live.
    • TPC fee application for shipments with valid IOSS numbers that are not linked to a French TPC setup.

    TPC collection strategies, three practical options

    Option 1, choose a courier model that avoids French customs clearance

    If you want to avoid the TPC where possible, use a courier network that typically customs clears IOSS parcels in another EU country before delivery into France. In that scenario, the parcel enters France in free circulation and the French TPC does not apply because the import clearance did not happen in France.

    This is a routing and carrier capability question. It is worth confirming with your courier how they handle IOSS clearance for France bound parcels.

    Option 2, do not remit the TPC, let the postal operator collect at delivery

    If you ship using postal networks and do not prepay, the postal operator may collect the TPC at delivery when the parcel is customs cleared in France under H7.

    Important clarification about the €8 topic: The extra amount that frustrates customers is often not the €2 charge itself, it is the carrier’s collection or handling fee for collecting money at the door. This extra fee is typically associated with non IOSS delivery workflows. In other words, IOSS deliveries are usually cheaper and smoother for the customer, because the whole point is to avoid payments upon delivery.

    Option 3, prepay and remit the TPC

    This is the customer experience first option.

    If you set up the required French process, and appoint a fiscal representative where required, you can collect the expected TPC cost upfront and handle it through your compliance flow.

    How sellers collect it in practice:

    • Add a separate line at checkout, for example “France import processing charge”, if your platform supports it.
    • If not, adjust your France shipping fee to absorb the expected average cost.

    This approach keeps the IOSS promise intact, customers pay at checkout, and delivery feels like a normal shipment.

    Communication and checkout strategy, keep delivery smooth

    If you choose not to register for TPC and prepay, communicate clearly before the customer places an order. Clear messaging helps reduce delivery time surprises and support requests.

    Where to display the notice

    • Checkout page
    • Shipping policy page
    • Order confirmation email
    • FAQ section

    Suggested checkout text

    Example text

    “From 1 March 2026, France applies a processing tax on some low value imports customs cleared in France. The charge is based on the number of items, and may be collected at delivery if not prepaid.”

    Practical basket tip

    We have heard that some sellers are reviewing how multi item purchases are packaged and offered, with the goal of reducing the total number of items in a typical basket. Where this aligns with your commercial strategy, it can help manage the overall TPC impact on multi item orders.

    Recommendations

    • Talk to your shipping partner. Ask where your France bound parcels are normally customs cleared, and what reporting they can provide.
    • Consider switching your shipping partner. If your current model clears mainly in France, compare alternatives that clear elsewhere in the EU before delivery into France.
    • Plan your communication. If charges may be collected at delivery, set expectations clearly at checkout and in order confirmation emails.

    Conclusion

    The French €2 small parcel tax is presented as an administrative processing charge. In practice, it introduces a new cost layer that depends on where parcels are customs cleared.

    IOSS remains the best foundation for a smooth customer experience, VAT is handled at checkout, and delivery time surprises are reduced.

    EAS will monitor the situation closely, keep you informed as operational practice becomes clearer, and share our recommendations as the regime evolves.

    Official source: French Customs DGDDI, Taxe sur les petits colis, implementation information

    The practical takeaway

    If you sell into France, choose a TPC strategy now, optimise routing where possible, or set expectations clearly when charges may be collected at delivery. Either way, predictability protects conversion and reduces support tickets.

    Make EU Compliance Easier with EAS

    EAS helps international ecommerce merchants automate IOSS and VAT compliance, reduce customs friction, and keep cross-border sales predictable as European import rules continue to change.

    Register with EAS Book a Meeting Subscribe to Newsletter

    More Guides & Insights

    Continue exploring EU customs changes, VAT requirements and low-value import rules affecting ecommerce merchants.

    New EU €3 Customs Duty on Small Parcels: July 2026 Update

    Selling low-value goods into the EU is changing fast. Keeping the new €3 parcel duty, IOSS requirements, and future customs reforms from disrupting checkout is another. This guide covers what merchants need to know before the 2026 overhaul.

    Read article →

    All you need to know about UK VAT

    UK VAT can feel simple until the details start stacking up. Knowing when to register, how rates apply, and what records sellers need to keep is another. This guide covers what businesses need to know before selling in the UK.

    Read article →

    VAT registrations, why are there so many?

    EU VAT registrations can feel like a jungle. Learn the differences between OSS, IOSS, VAT registration and non-Union OSS, when each applies, and how EAS helps with registration and reporting.

    Read article →

  • Romania and Italy, temporary customs handling fee

    Italy & Romania Customs Handling Fees 2026 | EAS
    Shipping & Customs

    Romania and Italy Temporary Customs Handling Fee, How It Affects Merchants, and What to Do Now

    From 1 January 2026, Italy and Romania introduced new “handling” style charges aimed at covering the growing administrative cost of processing low value e-commerce imports.

    In practice, this creates a new cost line that can surprise merchants, marketplaces, fulfilment partners, and ultimately customers, especially when the logistics route is not fully understood.

    This article explains what the fees are, when they apply, who is likely to pay, where the uncertainties are (especially for postal flows), and the practical steps merchants should take to protect conversion and customer experience.

    Italy Fee €2 Per Consignment
    Romania Fee 25 RON Per Parcel
    Effective Date 1 Jan 2026

    What changed, in plain terms

    Italy, €2 per consignment (low value imports)

    Italy’s 2026 Budget Law introduced a €2 handling fee for low value consignments from non-EU countries with a declared value up to €150, collected on import clearance starting 1 January 2026.

    Italy’s customs guidance frames this as a contribution for administrative customs costs, and it applies broadly across transaction types, including B2C, B2B, and even private to private.

    Romania, 25 RON per parcel (parcels under €150 delivered in Romania)

    Romania introduced a 25 RON fee (often referenced as roughly €5) for non-EU parcels under €150 delivered to recipients in Romania, with the law placing payment responsibility on the seller, shipper, or marketplace, while postal and courier providers collect and remit the fee.

    Importantly, Romanian guidance commonly describes this fee as applying to parcels “entering Romanian territory” and, in Deloitte’s summary, regardless of the country of release for free circulation, meaning routing via another EU member state does not necessarily remove exposure.

    When the fee applies, and when it usually does not

    This is where most merchant confusion comes from, because the fee is tied to how the parcel is processed operationally, not just what the shopper sees at checkout.

    Italy, the key trigger is import clearance in Italy

    Italy’s €2 fee is collected upon final importation, release for free circulation in Italy.

    So, if your parcels are cleared in another EU country and then moved to Italy as intra-EU transport, the Italian handling fee typically does not get triggered, because there is no import clearance step in Italy for that parcel.

    This is why many courier IOSS flows under €150 do not end up being cleared in Italy, they are often cleared in a different EU entry point as part of the courier’s network, then line-hauled onwards.

    Romania, the trigger is delivery in Romania, even if clearance happens elsewhere (in many interpretations)

    Romania’s fee is commonly described as applying to parcels under €150 from outside the EU that are delivered to final recipients in Romania, with reporting and remittance handled by postal or courier providers.

    Several summaries also state it applies regardless of where EU “release for free circulation” occurred, explicitly to prevent “import through another member state then transfer to Romania” patterns.

    That means the “it only applies if customs clearance happens in Romania” assumption may be wrong for some routes. In Romania, you should treat it as a destination based charge unless your carrier confirms otherwise in writing.

    Who pays the fee, and where the uncertainty comes from

    Italy, legally the liable party is the declarant (but cost is often passed on)

    Italy’s guidance indicates the liable party is the declarant, and in indirect representation the person on whose behalf the declaration is made can also be considered liable.

    In real world terms:

    • If a postal operator or express carrier is making the import declaration, they are typically the declarant.
    • The fee can then be recharged to either the recipient (common in consumer postal delivery), or to the sender/merchant (common in contractual courier programmes), depending on the service and contract.

    This is why there is still genuine uncertainty for merchants, especially for postal flows, two merchants can ship the same thing and see different commercial outcomes depending on who the operator bills.

    Romania, payment responsibility is pushed upstream, collection is done by the carrier

    Romanian summaries are much more explicit: the obligation to pay lies with the supplier, shipper, or marketplace, and postal/courier operators collect, report, and remit the fee.

    A practical complication is that carriers may require merchants or intermediaries to provide data proving whether the parcel is in scope, including non-EU origin and whether an H7 customs declaration applies for low value consignments.

    What merchants should do now

    1) Map your logistics routes, by country of clearance and by destination

    You need one simple answer for each shipping method you offer: Where is the parcel customs cleared for EU import, and who is the declarant?

    For Romania, does the carrier treat the 25 RON fee as destination based, even if clearance happens elsewhere?

    Ask each carrier, consolidator, postal partner, or 3PL for a short written statement you can keep internally.

    2) Decide who will bear the cost, and make it consistent

    You effectively have three options: merchant absorbs the fee to protect conversion at the cost of slightly lower margin; pass it through as a transparent line item at checkout for Italian and Romanian destinations; or build it into the shipping price for those lanes.

    Whichever you choose, consistency matters more than perfection. Surprise fees at delivery create support tickets, returns, and bad reviews.

    3) For Romania, prepare for carrier data requests and reporting mechanics

    Expect requests for:

    • Parcel origin (EU vs non-EU)
    • Declared value under €150
    • Whether an H7 declaration is used

    If you sell via a marketplace or platform model, align early on who is treated as the “entity facilitating the distance sale”, because Romanian summaries place responsibility there as well.

    4) Tighten your low value compliance discipline

    These fees sit on top of customs formalities, so basic hygiene reduces delays and disputes:

    • Accurate intrinsic value
    • Consistent product descriptions
    • Correct origin information
    • Correct IOSS usage when applicable

    Italy’s fee is explicitly linked to low value consignments released for free circulation, so you do not want valuation or declaration errors accidentally shifting parcels into a different processing path.

    5) Update your customer facing wording for Italy and Romania lanes

    Add a short, calm note in your shipping policy and order confirmation emails, for example: “For deliveries to Italy and Romania, a local handling fee may apply depending on how the parcel is processed by the carrier, we work to minimise surprises and will always aim to keep charges predictable.”

    This reduces shock if a carrier bills the recipient in Italy, and it sets expectations without scaring buyers away.

    6) Factor in returns, especially for Romania

    Some summaries note the Romanian handling fee is not refundable even if the customer returns the parcel after delivery.

    That matters for high return categories like fashion. If you offer free returns to Romania, you may need to revisit the economics.

    Realistic scenarios merchants will see

    Scenario A: Courier IOSS under €150 to Italy, cleared in another EU hub

    Often no import clearance step in Italy, so the Italian €2 fee is less likely to appear. The key is confirming your carrier’s clearance point.

    Scenario B: Postal packet to Italy under €150

    More likely to be processed through Italian import clearance, and the operator may bill the recipient or sender depending on the service structure. Poste Italiane already distinguishes customs clearance fees depending on shipment characteristics, which adds to variability.

    Scenario C: Parcel to Romania under €150, cleared elsewhere then delivered in Romania

    Based on several summaries, the 25 RON fee can still apply because it is designed to attach to parcels delivered in Romania even if the EU release occurred in another member state.

    FAQ

    Is this the same as VAT or customs duty?

    No, these are described as administrative or handling style fees. Italy’s is a €2 contribution linked to customs formalities, Romania’s is a fixed logistics style fee collected via postal or courier providers.

    Does IOSS remove the fee?

    Not necessarily. IOSS handles VAT reporting for low value B2C imports, but these new fees are separate and tied to customs processing or destination rules.

    Who pays, the merchant or the customer?

    It depends on the lane and operator. For Italy, the liable party is linked to the customs declarant and the cost can be passed on commercially.

    For Romania, the obligation is placed on the supplier, shipper, or marketplace, with carriers collecting and remitting.

    Is this temporary?

    These measures sit alongside broader EU level discussions about low value parcels and planned changes, including agreement on a flat customs duty approach from July 2026.

    The practical takeaway

    If you ship to Italy and Romania from outside the EU, you need to treat “where the parcel is processed” as a core part of your pricing and customer experience, not an operational detail.

    Map routes, confirm who pays per carrier, decide whether you absorb or pass through, and update your customer wording. That turns an unpleasant surprise into a manageable, predictable cost.

    Make EU Compliance Easier with EAS

    EAS helps international ecommerce merchants automate EU VAT and IOSS compliance, reduce customs friction, and keep cross-border sales predictable as European import rules continue to change.

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    EU €3 Customs Duty on Small Parcels: July 2026 Update | EAS
    Shipping & Customs

    New EU €3 Customs Duty on Small Parcels: July 2026 Update

    The European Union has confirmed a fixed €3 duty on low-value imports under €150. Discover how the 2026 reform impacts your store and why IOSS is the “Green Lane” for EU market access.

    On 12 December 2025, the Council of the European Union reached a landmark agreement to introduce a fixed €3 customs duty on all small parcels valued under €150. Effective 1 July 2026, this measure signals the end of the traditional duty-free era and cements the Import One-Stop Shop (IOSS) as the mandatory standard for professional e-commerce.

    Timeline of the Overhaul:

    • 1 July 2026: Introduction of the fixed €3 flat-rate duty for small parcels.
    • November 2026: Proposed introduction of a Union-wide “Handling Fee.”
    • March 2028: Total abolition of the €150 duty exemption threshold and launch of the EU Customs Data Hub.

    IOSS: The “Green Lane” for the New €3 Duty

    Regulators have confirmed that from 1 July 2026, the new €3 customs duty will be seamlessly integrated specifically via the IOSS system. This effectively splits the market into two lanes:

    The IOSS Lane (Recommended)

    You collect the €3 duty plus VAT at checkout. The parcel clears customs instantly. Your customer pays nothing at the door, ensuring a premium delivery experience.

    The Non-IOSS Lane

    Parcels face higher scrutiny and delays. Crucially, carriers will likely charge your customers separate “handling fees” at delivery, which often far exceed the €3 duty.

    Simplified Duty Buckets: Less Red Tape

    To prepare for the 2028 full reform, the EU is moving toward a “Duty Bucket” system. Instead of navigating thousands of complex commodity codes, B2C sales will be grouped into broad categories with fixed rates (0%, 5%, 8%, 12%, and 17%).

    This simplification is a massive win for automated compliance. It allows merchants to calculate total “landed costs” (VAT + Duty) at the point of sale with 100% certainty, removing the guesswork that has plagued cross-border trade for decades.

    Security & Fraud Prevention (ViDA)

    A driving force behind these changes is the fight against “IOSS number masquerading”—where bad actors use stolen IOSS identities to evade tax. The upcoming VAT in the Digital Age (ViDA) package introduces secure digital keys for IOSS identities, ensuring that compliant merchants gain the fastest entry.

    What This Means for Merchants

    The era of duty-free shipping is ending. To succeed in the European market from 2026 onwards, predictability is your greatest asset. By automating your IOSS compliance with EAS, you future-proof your business against the 2026 duty levy and the 2028 threshold abolition.

    View EAS Pricing  |  Help Centre  |  Latest News

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