De minimis imports face new US entry rules and EU €3 parcel duty

Two markets close the same loophole

For about ten years, cheap goods ordered online from overseas reached shoppers in the United States and the European Union with little paperwork and, for customs duty, no charge. In 2026 both markets closed that route, and the changes now overlap in a way that will shape cross-border ecommerce for the rest of the decade. Washington wrote its suspension of the $800 de minimis exemption into regulation and is building new entry systems for small parcels. Brussels ended its €150 duty relief, added a flat per-item duty and passed its biggest customs overhaul in decades.

The two systems do not work the same way. The US is putting low-value parcels through standard entry procedures backed by bonds, brokers and full tariff classification. The EU has picked a temporary flat charge for now, while it builds a central data platform that will later apply normal duty rates from the first euro.

The US: from executive order to regulation

The US exemption first went away by executive action. Duty-free treatment for non-postal shipments ended on August 29, 2025, and since then low-value goods have needed an entry and have owed applicable duties24. An executive order dated February 20, 2026 kept the suspension in place after the Supreme Court's ruling on IEEPA tariffs. Industry guidance says that ruling did not bring back de minimis, because the suspension relies on a different legal authority26.

On June 24, 2026, CBP issued two interim final rules that suspend the exemption indefinitely: one for international mail and one for every other mode22. The mail rule took effect July 24, 2026. It also sets up a new postal informal entry process for mail shipments worth $2,500 or less21. Some specified shipments have until October 22, 2026 to comply22.

The agency explained why mail needed separate treatment. Non-mail parcels that used to claim de minimis now mostly go through Entry Type 11, where every applicable duty, tax and fee is charged. Mail shipments, by contrast, were going through an interim process that applied only a simple 10% ad valorem duty21. In other words, the post had become a cheaper back door, and CBP wanted to shut it.

In practice, Entry Type 86, the system built for de minimis parcels, can no longer be used for goods that would have qualified. Shipments now go through Entry Type 11 if they are worth $2,500 or less, or Entry Type 01 above that value23. Each requires a 10-digit HTS classification and filing by an authorised party26.

The next steps are already set. CBP started a voluntary test of a fully electronic mail entry type, Entry Type 13, on September 22, 202625. On October 8, 2026, it proposed requiring informal entries for goods worth $2,500 or less to be filed electronically before arrival rather than after, backed by a bond28. CBP estimates the cost of each mail entry at about $30 in broker fees plus $9.72 in time29. Comments close December 7, 2026, and no effective date has been published28.

"Permanent" depends on which layer you mean

Coverage of the US change differs on how permanent it is. Some compliance guides call the June rules a move into "permanent regulation"26. CBP's own wording is narrower: the suspension lasts until the agency decides the exemption no longer conflicts with the statute's purpose, no longer puts revenue at risk and no longer helps unlawful imports25. That is an indefinite administrative suspension, not a repeal.

The stronger guarantee comes from Congress. The One Big Beautiful Bill Act repeals the statutory exemption effective July 1, 2027, so reversing it would take new legislation23. CBP's October proposal says the exemption will end on that date and that the agency does not expect parcel volumes to return to pre-2025 levels29. Our reading: the regulations are the bridge and the statute is the end point. Sellers waiting for de minimis to come back are waiting for something that is not going to happen.

The scale of the change is large. One compliance firm counts 1.36 billion packages that entered the US duty-free in fiscal year 2024. It also reports that parcels under $800 fell by about 54% after the suspension26. That figure comes from industry, not government, but it matches CBP's own view that volume has moved into other entry types rather than disappearing29.

The EU: a flat €3 now, normal tariffs later

The EU took a different route to the same result. EU member states agreed on December 12, 2025 to charge a fixed €3 customs duty on small parcels worth less than €150 from July 1, 2026. The Council said the duty would cover goods sold by non-EU sellers registered in the Import One-Stop Shop, which carries about 93% of ecommerce flows into the bloc2. The Council gave final approval on February 11, 202619, and Council Regulation (EU) 2026/382 removed the threshold-based relief3.

The duty is charged per tariff classification, not per parcel. According to the Commission, five T-shirts in one order carry a single €3 charge, while three T-shirts and a watch carry €6. The seller or importer must declare and pay it1. Guidance for traders adds a detail that could cause trouble: the amount is calculated from declaration lines, so if a carrier splits the same products across separate lines, each line can be charged3. Logistics guidance also says carriers collect the duty and invoice the merchant, rather than it passing through IOSS, which still handles VAT only8.

The regulation sets the €3 duty to run until July 1, 2028. It also asks the Commission to check whether trade is being diverted and whether the central IT system will be ready in time, and allows an extension if it will not be3. Once the EU Customs Data Hub is fully running, normal duties will apply11. Most coverage uses July 1, 2028 as the switchover date1420. At least one merchant guide says March 20288, so the exact timing should be treated as tied to the Data Hub, not fixed.

The reasoning behind the EU move is clear. The Commission says sellers split imports and undervalued goods to avoid duty under the old rule11. An industry estimate puts low-value parcels entering the EU in 2024 at around 4.6 billion, about 91% of them from China13.

The new Union Customs Code and the handling fee

The €3 duty sits inside a wider reform that HKTDC calls the most extensive since 196817. That reform includes a new Union Customs Code, an EU Customs Authority starting work in 2027, and the Data Hub. The Data Hub opens to ecommerce in 2028, other businesses can join voluntarily from 2031, and it becomes mandatory for all importers on March 1, 203414. Under the new model, ecommerce operators must report sales to customs through the Hub right after the sale, so authorities can act before goods arrive17.

The handling fee is where reports disagree most. The Commission's reform page says an EU handling fee will be introduced by November 1, 2026, with the amount to be set in a delegated act based on the cost of supervision11. One logistics provider reports a €2 per-item fee under Article 20 of the new code, Regulation (EU) 2026/2108. It says the fee has no value ceiling and continues after the €3 duty ends20. Another compliance source, writing in October, says the amount and start date were still undecided14. Earlier guidance described the fee as per consignment6 or per declaration line16.

Our reading: the November date and the legal basis are settled, but the delegated act fixing the amount is not. Sellers would be wise to plan for roughly €2 per item while the final figure is pending.

National fees make things more complicated. Reported examples include €2 per HS6 category in France, €2 per consignment in Italy and about €5 per parcel in Romania3. One trade-law analysis notes that member states cannot set commercial policy on their own, which raises questions about whether these patchwork charges are allowed to stand18.

What it means for sellers

The flat EU duty hits cheap goods hardest. On a single €8 item, €3 works out to a 37.5% effective duty14. The sellers most exposed are direct-to-consumer brands and marketplace sellers shipping single parcels from outside the EU. Sellers that import in bulk into EU warehouses already pay standard duties and are largely unaffected6. Moving inventory into the EU, a model the Netherlands promoted in early 202518, now looks much more attractive.

In both markets, the competitive edge has moved from being cheap to having good data. US sellers need classification, bonds and filers. EU sellers need clean declaration lines, product identifiers and Data Hub readiness. The era of duty-free small parcels is over on both sides of the Atlantic. Sellers who plan for the 2027 and 2028 deadlines now will have the smoothest transition.