The customs challenge of small packages

Over the past thirty years, trade practices and consumer habits have changed radically, thereby transforming the work of customs authorities. Whereas they previously focused mainly on inspecting containerized goods, they now devote most of their efforts to managing small parcels (known as “mail parcels”), and for good reason: the flow of mail parcels is primarily directed at consumers and exposes them directly to numerous security risks.

A European inspection campaign targeting imports via e-commerce, conducted from April to June 2025 as part of a priority control area (PCA), revealed that of the 20,040 toys and small electronic devices inspected during that period, more than half did not comply with European regulations. Among the products selected for laboratory testing, 84% were found to be hazardous to consumers, highlighting significant risks of asphyxiation, electrocution, exposure to hazardous chemicals, and suffocation[1] .

Inspecting postal packages is therefore an absolute necessity, but the resources available for this purpose are insufficient, especially since these shipments do not contribute to the Union’s financial resources and, in most cases, are exempt from customs duties for shipments valued at less than €150 (de minimis exemption). In 2025 alone, 97% of parcels shipped via e-commerce benefited from this exemption.

Given the increase in e-commerce traffic—which now stands at nearly 180 imports per second! [2] —, the European Union has decided to abolish the “de minimis” exemption effective July 1, 2026 (Regulation 2026/382, Article 1[3] ), which means that small shipments will now contribute to the EU budget just like all others.

However, given that the administrative processing of these parcels represents a significant burden due to their considerable volume, it was decided to set, as a first step, a flat rate of 3 euros per “item” for the customs duties to which they will be subject, the term “item” referring to a range of products falling under the same tariff subheading and not to a single product unit (Regulation No. 2026/382, Article 2).

This measure—intended to be temporary—will remain in effect until July 1, 2028, and may be extended if necessary.

February 19, 2026

by Evguenia DEREVIANKINE, founding partner,

and Matthieu LEVASSEUR, lawyer.

[1] https://taxation-customs.ec.europa.eu/document/download/42c872b9-a4ce-455b-8b5f-91cd76bd11bb_en?filename=PCA.pdf&prefLang=fr

[2] https://taxation-customs.ec.europa.eu/news/large-scale-eu-customs-control-action-shows-most-third-country-e-commerce-goods-do-not-follow-2026-01-07_en?prefLang=fr

[3] COUNCIL REGULATION (EU) 2026/382 of 11 February 2026 amending Regulation (EC) No 1186/2009 as regards the elimination of the threshold-based customs duty relief (article 1& 2).