Mini-parcel boom: 105 million consignments cleared through customs. But tariffs are not taking off

On 1 July, the EU tariffs of 3 euros on parcels worth up to 150 euros, replacing an outdated exemption, “designed – as the European Commission explains – for an era of occasional online shopping and less digitised customs systems”. 75 per cent of the revenue will go into the EU budget, whilst 25 per cent will be retained by individual Member States.

Last year, nearly 5.9 billion items contained in low-value parcels (worth less than 150 euros) – over 90 per cent of which came from China – flooded the EU market without paying tariffs. All things considered, these small parcels account for 97 per cent of all items imported into the EU, but only 2 per cent of the value of imports.

The new tariff on distance sales therefore applies “per item”, that is, on the basis of customs classification of the products contained in the consignment, grouping together those with the same code. It will remain in force until 1 July 2028, when standard tariffs will come into effect on all online purchases, with no value thresholds.

It should also be borne in mind that VAT must always be added to the tariffs, except where the operator uses the special IOSS scheme (Import One Stop Shop).

However, the EU customs reform approved by the Parliament and the Member States on 26 March also provides for a handling charge on imported goods: a handling feeintended to cover the costs of customs processing for small consignments, which is to be introduced by November. There is a risk of a clash with the fixed fee of two euros (excluding VAT) introduced by Italia to reimburse customs costs for the inspection of non-European B2C consignments (in particular, those destined for e-commerce platforms). This is why Brussels has emphasised the urgency of harmonisation: the Italian tax has, for the time being, been postponed until 1 October, but the EU text, in fact, already provides for its abolition.

The introduction of the €3 EU tariff has prompted Italian customs authorities to step up checks: not only on declared values, but also on non-tax compliance, such as adherence to European safety or environmental standards. E-commerce, however, is also fertile ground for VAT fraud: the Italian Revenue Agency and the Guardia di Finanza will also be stepping up checks in this area.

At this particularly delicate political juncture for Europe, customs is becoming a sensitive issue in relations with the United States as well. And, as the Court of Auditors has noted, it plays a key role in the pursuit of ‘strategic autonomy’ and ‘diversification of trading partners’.

Revenue from tariffs for Italia in 2025 stood at 4.1 billion (+13.6 per cent). Not a great deal, when compared to the 278 billion value of imports. But enough to anger Donald Trump, who adds VAT on imports (18.6 billion last year) to the total tariffs. Looking at the figures, whilst China paid almost 60 per cent of the tariffs due to Italy, the US accounted for just 5 per cent. This is even less than India (6 per cent), with whom the EU negotiated a free trade agreement in January.