Small parcels: tax postponed, but here’s how it will work and who will pay the €3 tariff from 1 July
The European Commission has clarified that the rules will apply on a per-item basis, according to tariff classification, rather than by the quantity contained in consignments from non-EU countries, for items valued at up to 150 euros
by Marco Mobili and Giovanni Parente
Key points
Following the Government’s decision to extend the Italian €2 charge until 1 October, 1 July marks a watershed moment for small parcels from non-EU countries, with the introduction of the €3 EU tariff. The guidelines published on the European Commission’s website explain how the mechanism works.
Tariffs check the various items in the parcel
The EU Commission explains that ‘this is a flat-rate tariff applied per item (not per parcel) for consignments valued at up to 150 euros’ and ‘it will remain in force until 1 July 2028, when the EU’s customs data hub for e-commerce will become operational’. The measure – the Commission goes on to explain – “replaces an outdated customs exemption that is no longer justified and which effectively confers a competitive advantage on certain business models”. However, “this is not a tax on consumers.”
In any case, it should not be confused with the handling fee, which the EU has already agreed to introduce by November 2026. In this instance, the handling fee is a charge intended to cover customs clearance costs.
The different tariff classification proved decisive
But how are EU tariffs calculated? The Commission’s guidelines state that ‘the tariffs apply to each individual item in the consignment, based on its tariff classification (not on quantity)’. To illustrate how this works, it provides two examples of consignments worth up to €150 originating from non-EU countries:
- one containing 5 T-shirts: in this case, it is a single item and therefore the tariffs will be 3 euros;
- one containing 1 T-shirt and 1 watch: in this case, there are two items, so the tariffs will be 6 euros (3 euros + 3 euros).
The properties concerned
More generally, the goods subject to the new tariffs are those ‘held in consignment up to 150 euros and sold remotely (for example: e-commerce to consumers), regardless of the VAT regime (IOSS, special agreements or standard VAT)’.
