France has become the latest country to enact a fee on low-value imports that takes effect before the European Union’s broader customs reform — a €3 duty across the bloc set to take effect this July. France’s €2 administrative charge applies to non-EU parcels valued under €150 and is intended to offset customs processing costs amid a surge in low-value shipments. Italy and Romania have already implemented similar country-specific fees.
These moves underscore how urgently countries want to respond to an overwhelming increase in imports. In the past year alone, the volume of low-value parcels entering the EU increased 26% to 5.8 billion parcels. But the urgency has also added a new layer of complexity. Retailers and shippers will adjust to these separate national fees in the first half of the year, and then make further changes when the broader reform takes effect in July.
This could also prove to be just the beginning of a changing environment. If other member states see these countries succeed in offsetting the cost of handling low-value shipments, they could implement their own fees, too. Retailers need processes in place that can handle even more mid-cycle changes.
Build Systems That Can Adjust to Ongoing Rule Changes
Flexibility is also needed as the European Council continues to refine the rules around the EU duty, which is interim until full reform changes are put into place in 2028. The Council recently approved new rules for its application, outlining that the €3 charge will apply to each category of item within a parcel, identified by tariff subheading. That settles previous questions about whether the fee would be implemented per parcel or at the HS code level.
The distinction matters especially for high-volume e-commerce shipments. Many consumer parcels contain multiple product types that fall under different classifications. A shipment of two silk blouses and one wool blouse — two different HS codes — faces €6 in EU customs duty before any national fees are added. The rule reinforces the importance of accurate data. When duties are tied to item categories, even small discrepancies can compound at scale. It increases the importance of alignment between retailer product catalogs and customs documentation workflows.
Retailers should also monitor discussion of a separate€2 EU-wide customs handling feecurrently under consideration. This proposed fee is distinct from the €3 customs duty and, if approved, would be implemented in addition to the July 1 levy, potentially beginning November 1, 2026. While no final decision has been adopted, the possibility of overlapping EU-level charges further reinforces the need for adaptable systems rather than one-time compliance updates.
As guidance continues to evolve, retailers should ensure their duty and tax calculation systems can adjust quickly. Checkout platforms should also be evaluated to ensure they can incorporate updated fee logic without disrupting customer experience, particularly as the language around who will ultimately be responsible for the new fees is still being interpreted.
Review Checkout and Billing Workflows
Current guidance indicates that the seller or shipper will bear the cost. If that holds, retailers must ensure fees are incorporated into checkout or prepaid shipping models. If they are not, customs brokers or parcel operators may find themselves advancing duties at clearance and reconciling costs later. When you’re moving thousands of parcels a day, a few euros per shipment can turn into real exposure if billing isn’t configured correctly.
The language around responsibility also raises questions for delivered duty unpaid (DDU) shipments. In many postal flows, fees are traditionally collected from the consumer at delivery. If the duty is formally assigned to the seller, it’s not yet entirely clear how that would be applied in a DDU scenario. Would the fee still be collected from the recipient, or would the seller ultimately remain liable? The postal stream operates with different mechanics than commercial carriers, and there's no documented process yet.
If any customs duty is transferred to the consumer, retailers need to have clear communication about what it is and why they’re paying it. The fee should be clearly listed as a line item at checkout so consumers understand the additional cost.
VAT, IOSS, and Broader Framework Questions Remain
There are also questions about how these reforms will impact the larger system, such as the import one-stop shop (IOSS). Today, IOSS is used to streamline VAT collection for shipments valued at €150 or less. It works because it sits neatly within that ceiling. Once the threshold disappears in July, the mechanics become less straightforward. Does IOSS continue to operate in parallel? How is the interim duty reconciled within existing IOSS reporting and registration processes? Will the duty be integrated into the same data flows, or treated as a distinct charge outside the VAT framework?
As these details continue to be clarified, retailers and parcel operators cannot afford to wait for a fully settled framework before acting.
Build for Change, not a One-Time Compliance Update
With countries jumping ahead of the EU’s reform, the transition period has become the defining feature of the year, before July is even here. Organizations that build adaptable processes now won't be caught off guard if another country implements its own fee or if the rules shift again.
Retailers should ensure there is alignment among teams so they can make quick changes when needed. Revisit how responsibility is structured contractually and operationally, so billing workflows can adjust. The goal is not to overhaul existing models prematurely, but to ensure they are flexible now and can align with the emerging policy language.
All of this is setting the stage for the coming years, which are guaranteed to be marked by change. With the EU set to implement full trade reforms in 2028, there’s plenty of time between now and then for additional moves to be made by other countries. The retailers who treat changes now as a one-time compliance update will find themselves reacting every time the ground moves. Those who build for change will already be standing on solid ground when full reform takes place.
Alison Layfield is Vice President of Product Development at ePost Global.
This article originally appeared in the March/April, 2026 issue.
