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] – action was needed.

Consequently, the European Union has decided to abolish the “de minimis” exemption effective July 1, 2026 (Regulation 2026/382, Article 1[3] ), which means that low-value shipments will now also contribute to the Union’s budget.

To streamline the administrative management of these shipments, this contribution will initially take the form of a flat-rate customs duty set at 3 euros per line of items falling under the same tariff heading.

Thus, a package containing four cups falling under a single tariff heading will be subject to only a single customs duty of 3 euros. However, a package containing both four cups and a phone case—falling under separate tariff headings—will result in the application of two flat-rate duties, for a total amount of 6 euros.

This flat-rate duty—designed as a temporary measure—will apply until July 1, 2028, and may, if necessary, be extended.

At the same time, France has sought to supplement this measure with a specific tax applicable to imports of low-value parcels declared using H7 declarations with reduced data sets. This national tax of 2 euros per line was established by Article 82 of the 2026 Finance Act and applies as of March 1, 2026.

Applicable exclusively at the national level, this tax has had the effect of diverting all air freight of “small parcels” to France’s neighboring countries, where they land before continuing their journey to French territory by road.

Ultimately, this tax is intended to be replaced by a similar tax applicable throughout the European Union, which the EU plans to introduce effective November 1, 2026.

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).