As we move into 2026, there have been a number of reports around new customs related taxes and handling fees being applied to parcels entering certain EU destinations.
Here’s where things currently stand 👇
EU National Updates (Early 2026)
• France – No new tax was introduced on 1 January 2026. Current indications suggest a €2 per parcel charge may instead be introduced in February or March.
• Romania – The government has announced a mandatory 25 RON (approx. €5) charge on low-value parcels under €150. This was expected from 1 January 2026, but formal implementation is still pending.
Much like the US situation earlier this year, developments are moving quickly and announcements continue to evolve.
🌍 Looking Ahead: What’s Coming in 2026 & Beyond
United States
While 2025 was dominated by the removal of the US de minimis threshold, the US story is far from over. A pending Supreme Court ruling on the legality of IEEPA tariffs could potentially open the door to tariff refund claims — although any such process would be complex and far from guaranteed.
Should IEEPA be ruled unlawful, it is highly unlikely that the administration would simply forgo the significant revenue generated. Alternative measures could follow, including expanded Section 232 tariffs or broader Section 301 investigations.
There is also an outstanding proposal to apply base rates of duty to postal shipments, aligning postal and commercial channels. CBP rulemaking is expected in late February, although both the scope and timing could be impacted by the Supreme Court decision.
New Zealand
Changes to New Zealand levies are scheduled to come into force from 1 April 2026.
European Union
Major Changes Ahead
From 1 July 2026, the EU will withdraw the duty de minimis threshold. This will introduce a fixed €3 customs duty on low-value consignments under €150.
• VAT will continue to apply from the first euro
• The €3 duty will be applied per HS code, not per parcel
For example: 2 identical T-shirts and 1 dress = €6 duty
This is a temporary solution until 2028, when a permanent regime will be introduced applying duty from the first euro based on HS classification and origin.
Separately, the EU is also discussing a proposed €2 European handling fee, expected around November 2026, intended to cover customs processing costs for e-commerce shipments.
Several member states are already moving ahead with national handling fees, with varying rates and timelines — making the landscape increasingly complex.
🔑 What’s clear as we head through 2026?
Change is constant.
Accurate data, correct classification, and expert guidance are more critical than ever. Working with the right partners and carriers can make the difference between disruption and control.
UKP Worldwide has solutions in place to support retailers through these evolving duty, tariff, and customs challenges – across the EU, US, and beyond.
📩 Get in touch with the team to discuss how these changes may impact your cross-border shipping strategy.
A new year, but the duty and tariff challenges continue.