Customs rules governing distance sales from countries outside the EU changed in 2026. Between flat-rate duties, processing fees, and new product data requirements, the cost of an order now depends more on its contents and how it is declared than on the number of packages alone.
Packages imported from outside the EU as part of distance sales are subject to new customs rules in 2026. Effective July 1, a temporary flat-rate duty of €3 applies per customs item to distance sales of imported goods contained in shipments with an intrinsic value not exceeding €150.
- New Fees on Non-EU Packages: What’s Really Changing
- How to Calculate the Actual Cost of an Imported Order?
- Preparing for the new fees starts with better data management
Effective November 1, 2026, a European processing fee of €2 per item will also apply to eligible distance sales, even when the value of the shipment exceeds €150. (Source: French Customs).
For an e-retailer, however, the issue isn’t simply a matter of adding €3 or €5 to the cost of a package. The amounts depend on the number of product categories declared and, more broadly, on the data submitted to customs.
New Fees on Packages Shipped Outside the EU: What’s Really Changing
The European reform is gradually replacing the special regime that applied to small e-commerce shipments. In France, the national tax on small packages, which was in effect from March 1 to June 30, 2026, was suspended when the European fee of €3 took effect (source: Ministry of the Economy).
The key deadlines are now as follows:
- Effective July 1, 2026, a flat-rate customs duty of €3 is applied per product category for distance sales contained in shipments valued at €150 or less.
- Effective November 1, 2026, a €2 European processing fee will take effect, and product identifiers will become mandatory in certain e-commerce customs declarations.
- The €3 flat-rate duty is scheduled to remain in effect until July 1, 2028, before the transition to the new European customs system (source: European Commission).
3 € per item category, not simply per package
The most important point to understand about this reform is the unit of calculation.
According to the French Directorate General of Customs, the €3 duty replaces the duty-free allowance applicable to distance sales of imported goods valued at €150 or less.
The European Commission specifies that this amount is calculated per item based on its tariff classification, not based on the physical quantity contained in the package.
| Example | Number of customs items | Temporary duty up to €150 | Fee effective November 1 |
| 5 T-shirts classified under the same tariff item | 1 | 3 € | 2 € |
| 1 T-shirt + 1 watch | 2 | €6 | 4 € |
| 2 toys + 1 wool coat + 3 shampoos, divided into 3 items | 3 | 9 € | €6 |
The number of physical units, the number of product codes, and the number of customs categories are therefore not necessarily the same.
An additional €2 starting November 1
A second change will take effect on November 1, 2026: the European Union will impose a new processing fee intended to help cover the costs incurred by customs authorities in monitoring e-commerce flows. The European Commission has now set this fee at €2.
This fee is separate from the €3 flat fee. It serves a different purpose: to help fund operations related to the inspection of goods, data analysis, and the management of growing volumes of small shipments.
November 1 also marks a significant change regarding product data. Product identifiers will become mandatory in the relevant declarations to improve traceability and controls. The European regulation explicitly stipulates that these new data requirements will take effect on that date.
How do you calculate the actual cost of an imported order?
For an e-retailer, the number of packages is therefore only part of the equation. The calculation must go down to the level of the order’s composition and the categories of goods declared.
Before assessing the profitability of an imported sale, several factors must be considered:
- The order, which corresponds to the customer’s purchase and may contain multiple SKUs.
- The package, which corresponds to the physical unit shipped and may contain multiple categories of goods.
- The product SKU, which corresponds to the commercial identifier used by the merchant.
- The category or customs line, which depends in particular on the product’s classification and serves as the basis for certain customs calculations.
This distinction is essential. Two orders of the same amount, shipped in two similar packages, may incur different shipping charges.
Two packages of the same value can cost very different amounts.
Let’s consider two example orders shipped from a country outside the EU, each in a package valued at less than €150:
- The first order contains five identical T-shirts that fall under the same customs category. The European Commission uses this exact example: the five units count as a single item for the purpose of calculating the flat-rate duty, which is €3.
- The second order contains one T-shirt and one watch. In this case, two different categories are taken into account. The flat-rate duty amounts to €6.
Starting November 1, the European processing fee will be added to this initial cost. The regulatory cost of an order therefore depends more on the composition of the shopping cart than it did before.
The calculation of the actual cost of an imported order may also include international shipping, import VAT depending on the company’s situation, any fees charged by a carrier or customs broker, and certain operational costs related to managing the supply chain.
To effectively manage profit margins, thinking solely in terms of “cost per package” is therefore no longer sufficient.
Product data becomes a logistical challenge
This regulatory shift also makes the quality of product data an operational challenge.
For each item of merchandise, the company must be able to maintain sufficiently reliable information regarding its description, value, origin, quantity, and customs classification.
Anticipating new costs starts with better data management
The new rules on packages imported from outside the EU do not simply amount to a uniform increase in shipping costs. The amount depends on the actual contents of the order, the customs classification of the products, and the information provided in the customs declaration.
For e-commerce businesses that import from third countries, the challenge is therefore twofold: to calculate the delivered cost of an order more accurately and to ensure the reliability of the product data used in customs and logistics processes.
As volumes, product SKUs, and sales channels increase, this level of granularity becomes increasingly important for maintaining margins, minimizing cost variances, and anticipating operational impacts.
Shippingbo centralizes order management, warehouse operations, and shipping within a single OMS, WMS, and TMS suite. This seamless integration helps e-commerce and logistics teams maintain a more consistent view of workflows, from order placement through shipping:
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