For years, low-value parcels entered the EU without customs duty. That era is over. Since 1 July 2026, e-commerce imports pay a fixed duty per item. From 1 November 2026, a handling fee is added on top. For sellers shipping parcel by parcel to EU consumers, the cost per order has changed fundamentally.

Here is what the new rules mean, and how sellers can structure their EU flows to stay efficient and compliant.

What changed on 1 July 2026

The customs duty relief for consignments up to EUR 150 has been abolished. Under Council Regulation (EU) 2026/382, a transitional regime applies from 1 July 2026 until 1 July 2028: goods imported through distance sales pay a fixed customs duty of EUR 3 per item.

The duty applies when the VAT is collected through the Import One-Stop Shop (IOSS), or when goods are shipped in low-value consignments sold at a distance without IOSS. The aim is clear: stop undervaluation and the artificial splitting of shipments, and create a level playing field between EU and non-EU sellers.

What changes on 1 November 2026

From 1 November, the Union handling fee (UHF) of EUR 2 per item applies to imports in the context of distance sales. Unlike the old threshold logic, the fee applies regardless of value, so also to consignments above EUR 150.

For a typical e-commerce item imported under IOSS, that means EUR 5 per item in fixed charges before VAT.

The bonded warehouse is no exception

Some sellers expected to sidestep the new regime by storing goods in an EU customs warehouse and shipping orders from there. According to the European Commission’s guidance of 5 October 2026, that does not work.

Goods sold to EU consumers before they enter a customs warehouse are treated as distance sales of imported goods, so the EUR 3 duty and the UHF apply. The Commission is also amending the rules so that goods sold while stored in a customs warehouse fall under the same charges. As long as goods are under customs supervision, they do not have Union status, and they are treated as if they still sit outside the EU.

Sell then import, or import then sell

The real difference lies in the sequence.

When a consumer buys first and the parcel is imported afterwards, every item carries the fixed charges. When a seller imports in bulk first, clears the goods into free circulation as the importer of record, and only then sells to consumers from EU stock, the transaction is no longer a distance sale of imported goods. Duty is calculated on the actual customs value and the applicable tariff, and the sale to the consumer becomes a regular intra-EU distance sale.

Consider an order of four items with a customs value of EUR 8 each. Shipped as a parcel from outside the EU, the fixed charges add up to EUR 20 on EUR 32 of goods. Imported in bulk at an illustrative duty rate of 4%, the duty on the same four items is EUR 1.28. Actual rates depend on the tariff classification and origin of the goods, and import VAT applies in both scenarios. For low-value products, the gap is decisive.

Where the bonded warehouse adds value

The customs warehouse is no longer a shortcut for B2C dispatch. It remains a strong tool for the flow before that.

Goods arrive by container at the Port of Antwerp-Bruges and are stored bonded in Zeebrugge. Duty and import VAT are only due when goods are released into free circulation. Release in tranches, in line with sales, keeps cash flow under control. Stock destined for non-EU markets such as the UK, Switzerland or Norway leaves the warehouse without ever paying EU duty.

Once released, the goods move into pick-and-pack fulfilment in free circulation, with delivery to consumers across Europe. For UK flows, our site in Hull completes the picture: one partner for EU and UK stock.

One operator, one flow

Middlegate runs its own bonded and free-circulation warehouses, its own fleet and its own customs team. That means one partner handles the full chain: container intake, bonded storage, customs clearance, fulfilment and onward transport. No handovers between brokers, no blind spots between customs status and stock levels.

Compliance first

The new regime comes with stronger anti-abuse rules. Customs authorities can disregard arrangements designed mainly to benefit from the simplified duty, including split consignments or manipulated valuation data, and reassess the duty on the real circumstances.

Holding genuine stock in the EU and fulfilling from it reflects economic reality. Still, every model should be reviewed against customs and VAT rules before it goes live. We work alongside customs and VAT specialists to make sure each flow is set up correctly from day one.

This article is for general information only and does not constitute legal or tax advice.

Review your import flow before 1 November

If you ship to EU consumers from outside the EU, the EUR 2 handling fee will hit your margin within weeks. Talk to our team about moving to EU stock through our bonded warehouse in Zeebrugge, and we will map out what the switch means for your costs and lead times.