20.09.2026 Regulation #EU #World #Import #E-commerce #Codes & nomenclature #Logistics

EU adopts new Customs Code, scraps €150 duty-free threshold for parcels

On 19 September 2026 the EU published Regulation (EU) 2026/2108 in the Official Journal — the new Union Customs Code (UCC) and the act establishing the European Union Customs Authority. Signed on 16 September 2026, the regulation enters into force on 20 September 2026. The current Regulation (EU) No 952/2013, in place since 2013, is repealed separately — from 21 September 2027, the main application date of the new code, according to the "relationships between legal acts" section of the EUR-Lex record for the document. DG TAXUD describes the reform as the biggest overhaul of the EU customs union since it was created in 1968.

Scrapping the low-value parcel threshold

The elimination of duty relief for goods valued at no more than €150 is set out in the regulation's recitals — recital 74 states that the regulation is "eliminating the duty relief for the importation of goods with a value not exceeding EUR 150." The recital itself gives no separate date for this measure; it is folded into the code's general application timeline (see below).

The move responds to explosive growth in small parcel traffic: the Commission launched the reform in May 2023 amid a surge of parcels from non-EU webshops, and the number had almost doubled by 2024, according to the European Parliament. Co-rapporteur Dirk Gotink stated that "last year, 5.8 billion low value parcels entered the EU" — the press release does not specify which calendar year this refers to.

A transitional measure is already in place: from 1 July 2026 until 1 July 2028, a temporary customs duty of €3 per item applies to consignments from non-EU countries, according to DG TAXUD. On top of that, member states must start collecting a new permanent "Union handling fee" for distance-sales parcels no later than 1 November 2026, once the required IT system is operational, the European Parliament notes.

Who is affected and what it means for business

The new EU Customs Authority will be headquartered in Lille, France, as stated in recital 88 of the regulation.
Customs data will gradually migrate to a single EU Customs Data Hub, which will replace at least 111 IT systems currently used by customs authorities, per the European Parliament.
The base fine for breaching customs rules is at least 1% of the total value of goods imported into the EU over the preceding 12 months; for systematic and repeated violations, the ceiling rises to 6% — "systematic and repeated non-compliance will lead to stricter penalties of up to 6% of annual imports," the regulation's co-rapporteur said, as quoted by the European Parliament.

In practice, this concerns online retailers based outside the EU, e-commerce platforms, logistics operators and customs brokers handling EU-bound shipments: they will need to rework declaration processes for small parcels around the new duty and handling fee, and eventually align with the single Data Hub data format.

Key dates for businesses to track

20 September 2026 — the regulation enters into force.
21 September 2027 — main application date for the new code; Regulation (EU) No 952/2013 is repealed from this date, along with Regulations 2016/2339, 2019/474 and 2019/632, and partially (Article 23) Regulation 2022/2399, per the EUR-Lex record. No separate date is given for when the EU Customs Authority actually starts operating: the European Parliament only notes that it is expected to become fully operational "immediately" after establishment.
1 July 2028 — application date for an additional set of provisions, per the same EUR-Lex record.
2028 — the Data Hub opens to e-commerce operators; 2031 — voluntary onboarding for other importers; 2034 — mandatory use for all, according to DG TAXUD.

Primary sources

This material is for information only and does not constitute legal advice or customs consulting. Verify changes against the primary sources before acting.