The dates: 1 July 2026, 1 November 2026 and July 2028
The EU changes the rules for parcels in steps. Each step adds a cost or a duty for sellers who ship single orders from outside the EU.
| Date | What changes | Status |
|---|---|---|
| 1 July 2026 | A flat customs duty of €3 per item type on parcels worth €150 or less, sold at a distance to consumers. The old duty relief for these parcels ended. | In force until 1 July 2028 (Council Regulation (EU) 2026/382). |
| 1 November 2026 | An EU handling fee of €2 per item type on parcels sent directly to consumers in the EU, at any value. | Expected. The European Commission adopted it on 21 September 2026. It applies ten days after its publication in the Official Journal. |
| 1 November 2026 | Product codes become mandatory in the customs declaration for goods worth €150 or less, sold at a distance to consumers. | Mandatory (European Commission guidance, 2026). Voluntary since 1 July 2026. |
| 1 December 2027 | The European Commission checks whether the new EU customs systems are ready for July 2028. It can propose to extend the €3 duty. | Set in Regulation (EU) 2026/382. |
| July 2028 | The €3 duty ends and normal tariff rates apply. The seller or the platform becomes the importer for distance sales. | Adopted in the EU customs reform, Regulation (EU) 2026/2108. |
What “per item type” means, with examples
Customs counts item types, also called items. An item type is all goods in the parcel with the same product code in the EU customs tariff. Customs looks at the product code, so ten pieces of one product are still one item type. In the customs declaration, each item type is one line. That is why Dutch Customs calls the handling fee a charge per declaration line.
| Parcel | Item types | €3 duty (since 1 July 2026) | €2 handling fee (expected from 1 November 2026) | Total from 1 November 2026 |
|---|---|---|---|---|
| Five identical T-shirts, worth €60 | 1 | €3 | €2 | €5 |
| A T-shirt and a watch, worth €90 | 2 | €6 | €4 | €10 |
| A T-shirt, a watch and a phone case, worth €120 | 3 | €9 | €6 | €15 |
| One jacket, worth €200 | 1 | Normal duty on the customs value, because the parcel is worth more than €150 | €2 | Normal duty plus €2 |
Import VAT comes on top, at the VAT rate of the customer’s country. Freight and the fees of your carrier or customs broker also come on top. The T-shirt and watch examples follow the guidance of the European Commission (2026).
The more different products a customer orders, the more item types the parcel has. A shop with mixed baskets pays more per parcel than a shop that sells one product per order.
Who pays the duty and the handling fee
The declarant pays. That is the seller or the importer of the goods: the holder of the registration for the EU import VAT scheme for parcels up to €150 (IOSS), the post or courier company that uses the special arrangement for parcels, or their indirect customs representative. The consumer pays only in rare cases, in EU countries with a free online declaration for private persons (European Commission, 2026).
Dutch Customs writes that the declarant pays the handling fee of €2 per declaration line, expected from 1 November 2026, also on parcels worth more than €150. Irish Revenue describes the fee as a charge for the platforms, marketplaces and businesses that bring parcels into the EU. Customs keeps the fee when a customer returns the goods. From July 2028, the importer for distance sales pays it.
For parcels up to €150, the seller can charge the VAT of the customer’s country at checkout and pay it through one monthly return in the EU import VAT scheme for these parcels (IOSS). A seller from outside the EU uses an intermediary established in the EU for this registration (Irish Revenue, 2026).
Product codes for parcels up to €150 from 1 November 2026
From 1 November 2026, the customs declaration must show product codes. Sellers could add them on a voluntary basis from 1 July 2026 (European Commission, 2026). The declaration shows three codes (European Commission guidance, version of 5 October 2026):
- The code of the online seller, marketplace or platform, such as the product number in your own web shop or on the marketplace where you sell. This code is always required.
- The manufacturer’s own product code, such as a model code with a colour. This code is always required.
- A standard barcode number, such as an EAN or UPC, or an ISBN for books, where the product has one.
The rule covers goods worth €150 or less, sold at a distance to consumers in the EU. Imports between businesses are in principle outside it. The codes help customs detect and block unsafe products and products that break EU rules. Check today that your shop system sends these codes to your carrier with every order.
National parcel fees in EU countries
Some EU countries started their own parcel fees before the EU fee. The status in October 2026:
- France charged a national tax of €2 per item on small parcels from 1 March to 30 June 2026. France suspended this tax from 1 July 2026, when the EU duty of €3 per item type replaced it (French Ministry of the Economy, July 2026).
- The Netherlands: Dutch Customs will charge the EU handling fee of €2 per declaration line, expected from 1 November 2026 (Dutch Customs, October 2026).
Ask your carrier or customs broker which charges apply in each EU country where your parcels enter the EU.
Three choices for a seller from outside the EU
1. Keep shipping parcels
This suits a test market, low volumes, one item type per parcel or goods worth more than €150.
- From 1 November 2026: €3 duty plus the expected €2 fee per item type, on parcels up to €150.
- A registration for the EU import VAT scheme for parcels up to €150 (IOSS), through an intermediary in the EU.
- Product codes in the declaration for parcels up to €150, and an EU responsible person for product safety.
2. Ship in bulk to a Dutch warehouse
You send one shipment to a warehouse in the Netherlands. The importer pays the normal duty once, on the customs value of the whole shipment.
- The €3 duty, the handling fee and the product codes apply to parcels to consumers, so your bulk import stays outside them.
- A fulfillment partner sends each order as a parcel inside the EU. PostNL lists 2 to 3 working days to Germany (2025).
- You need an importer in the EU, a Dutch VAT number and an EU customs number (EORI number).
3. Let your own Dutch company be the importer
Your Dutch limited company (a BV) imports in its own name, with its own VAT number, EORI number and Article 23 licence for import VAT.
- The same company can be the importer named on your products for product safety, and the producer of your packaging in the Netherlands.
- From July 2028 it can be your importer for distance sales, because it is established in the EU.
- Your Dutch company (BV) from €2,950 excl. VAT. A holding with an operating company from €4,950 excl. VAT.
All three options side by side, with VAT, customs, product roles and three worked scenarios: selling in the EU from abroad, three options compared. Selling on Amazon? Read selling on Amazon Europe: VAT, EORI and the EU responsible person. Looking for an importer for your goods? See importer of record in the EU.
DDP shipping from China to Europe under the new rules
Under delivered duty paid (DDP), the seller pays the duty, the VAT and the fees, and the customer receives the parcel with all charges paid. In 2024, 4.6 billion parcels worth less than €150 entered the EU, and 91% came from China (European Parliament, 2025). In 2025 the number rose to almost 5.9 billion (European Commission, 2026).
For a DDP parcel up to €150, the seller now pays €3 duty per item type. From 1 November 2026, the expected €2 handling fee per item type comes on top. A mixed basket of three item types then costs €15 in EU duty and fees. With a bulk shipment to a warehouse in the Netherlands, the importer pays the normal duty once on the whole shipment, at the rate for each product code.
Compare both ways in DDP or import VAT deferment, and read the guide for sellers from China.
What changes in July 2028
From July 2028, the seller or the platform that sells the goods becomes the importer for distance sales. This importer gives customs the data, pays or guarantees the charges and makes sure the products meet EU rules. It must be established in the EU, or use an EU company with Authorised Economic Operator (AEO) status as its representative (European Parliament, March 2026).
Repeated breaches can lead to a fine of 1% to 6% of the value of the goods imported in the previous 12 months (European Parliament, March 2026). The €3 duty ends and normal tariff rates apply. A lower handling fee is planned for goods that leave a new type of customs warehouse for distance sales; the amount is still open (European Commission guidance, 2026). By 1 December 2027, the European Commission checks whether the new customs systems are ready for this date.
Your own Dutch company is established in the EU, so it can be the importer for distance sales itself.
All other EU deadlines for sellers from outside the EU, up to 2030: the EU compliance calendar for non-EU companies.
Your next step: stock in the EU, or compare your options
Two guides help you decide what to do before 1 November 2026.
Your company in the Netherlands
One package for the full setup. You sign a power of attorney in your own country. The notary in the Netherlands does the rest.
Swipe to see all four options →
Your Dutch BV
from €2,950
excl. VAT
- The notary deed, signed for you with a power of attorney
- Registration at the Dutch Chamber of Commerce (KVK)
- The identity check the law requires
- Registration of the owners in the register of ultimate owners (UBO register)
- Your tax number and VAT number
- The list of documents from your country, and how to legalise them (apostille)
- Advice on the setup that keeps your tax low from year one: one company or a holding, your first financial year and your salary
- Personal support during the setup and the start of your company
Holding and operating company
from €4,950
excl. VAT
Set up for growth of your company and your wealth.
- Two companies, set up together, with everything from the BV package for both
- You can pay profit to your holding tax-free (participation exemption)
- In your holding, you keep your profit apart from the risks of daily business, and you can invest it
- If you sell your operating company later, your holding receives the profit tax-free
What you can add
Made for your company. The price is in your proposal.
- Business bank account: the complete file your bank asks for
- eHerkenning: your login for the Dutch tax portal
- EORI number: your number for import and export
- Article 23 licence: you settle import VAT in your VAT return, so you keep that cash in your company
- One VAT return for all your online sales in the EU (One Stop Shop, OSS)
- Payroll tax number, so your company can pay you a salary
- A lower director salary, prepared and submitted to the tax authority
- The 30% ruling for you or your staff, when you relocate to the Netherlands
- Bookkeeping, VAT returns and annual accounts
- Licences and EU rules for your sector
Your first-year plan
Before you start trading, the team looks at everything you plan to do. You get a written plan, and the applications are filed for you. See the first-year plan →
- The registrations and licences your company needs
- Your salary, dividend and loans from your company in year one
- The tax schemes and deductions you are entitled to
- Your numbers for the first year: tax, salary and what you keep in your company
Your written proposal shows the exact amount before you decide. Owners from some countries need extra checks.
Want our team to have a look? →Free advice on your next step