Significant developments have taken place within the EU customs landscape following agreement between the European Council and Parliament on a comprehensive overhaul of the customs framework.

These changes represent one of the most substantial reforms in recent years and will have far-reaching implications for businesses involved in cross-border eCommerce and international logistics.

Key Measures Introduced

A new EU-wide handling fee will be applied to small parcels entering the EU. While the final amount is yet to be formally confirmed, a fee of approximately €2 per parcel is currently under discussion. Implementation is expected no later than 1 November 2026.

This measure will operate alongside the previously announced €3 customs duty on low-value imports (goods valued under €150), which is scheduled to take effect from 1 July 2026.

In addition, the EU will introduce a centralised customs data hub, supported by the establishment of a new EU Customs Authority based in Lille, France. These initiatives are designed to enhance oversight, improve data sharing, and strengthen compliance across Member States.

A further significant change is the shift in responsibility for import compliance.

Non-EU sellers and online platforms will, in many cases, become the importer of record. This means they will be directly responsible for customs declarations, data accuracy, and associated charges. To operate within this framework, sellers must either be established within the EU or appoint an EU-based representative.

Authorised Economic Operator (AEO) status and trusted trader credentials will become increasingly important under this model.

Commercial and Operational Impact

These reforms signal a clear structural shift rather than a routine regulatory update.

Businesses will need to reassess pricing strategies, fulfilment models, and customs processes to remain compliant and competitive.

Key impacts are expected to include:

Increased cost pressures on low-value, cross-border shipments
Greater emphasis on accurate and complete customs data
Heightened demand for compliant, transparent supply chain solutions
A potential shift towards alternative routing, warehousing, and distribution models

The longstanding model of loosely managed low-value shipments is being phased out in favour of a more controlled, data-driven environment.

How UKP Worldwide Supports Clients

At UKP Worldwide, compliance is embedded at the core of our operations.

As an Authorised Economic Operator (AEO), we provide clients with the assurance that their cross-border movements meet the highest regulatory standards.

We work in close partnership with our customers across both eCommerce and wider international logistics to ensure their operations are structured correctly from the outset and remain aligned with evolving regulatory requirements.

Looking Ahead

The direction of travel is clear: increased control, enhanced data requirements, and greater accountability across the supply chain.

Businesses that take proactive steps now reviewing their current models and aligning with experienced, compliance-focused partners will be best positioned to navigate these changes successfully and maintain a competitive edge in the evolving EU market.

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The New Zealand Cabinet has confirmed a significant restructuring of Biosecurity and Customs goods management levies, effective 1 April 2026.

These changes represent a clear shift toward full cost recovery at the border, ensuring that the cost of managing goods entering and leaving New Zealand is borne by importers and exporters rather than taxpayers.

Given the scale of these reforms, particularly for low-value consignments and maritime operations, businesses should begin reviewing their supply chains now to protect landed costs and operational efficiency.

New Low-Value Import & Export Levies

From April 2026, New Zealand will introduce a fundamental change to how low-value goods (consignments valued at or below NZD 1,000) are charged.

Previously, charges were often applied on a per-report basis, meaning multiple consignments could be grouped under a single entry. Under the new model, charges will move to a per-consignment basis, meaning every individual shipment will incur a levy.

For air shipments, this will be NZD 2.21 + GST per consignment, made up of:

NZD 1.46 (Customs)

NZD 0.75 (MPI Biosecurity)

This applies to all low-value consignments, including documents and trade samples.

What This Means

While the NZD 1,000 threshold remains in place for classification and clearance purposes, it will no longer remove costs at the border. Low-value shipments that previously avoided Customs and MPI charges will now incur a per-parcel fee.

For ecommerce and high-frequency shipping models, this introduces a new cumulative cost pressure. Individually small, these charges can scale quickly across large shipment volumes.

What Businesses Should Be Reviewing

Shipping and fulfilment models

Checkout pricing and margin protection

Whether these additional costs are already built into the customer offer

Mode-Specific Levies: Air vs Sea Freight

A key development within the 2026 changes is the introduction of mode-specific levy structures, with different rates applied depending on whether goods arrive via air or sea.

This reflects the varying levels of resource and intervention required across different entry points.

Key Impacts

Sea freight imports will generally attract higher combined levies for high-value shipments, due to the complexity of maritime biosecurity, container inspections, and port handling requirements

Air freight may, in some cases, become comparatively more cost-efficient when factoring in the revised levy structures

Planning Considerations

For 2026 budgeting and forecasting, businesses should ensure:

Freight models clearly differentiate between air and sea transport

Landed cost calculations reflect the true cost variance between modes

Routing and modal decisions are reviewed in light of these structural changes

New Levies: Empty Containers, Transshipments & Vessels

The updated framework also expands the scope of charges to areas that were previously untaxed or subsidised.

Key Changes

New levies on empty shipping containers

Charges applied to international transshipments

Introduction of a Commercial Vessel Levy

A combined Customs and MPI charge of NZD 4,679.00 (excl. GST) will now apply per commercial vessel arrival.

What This Means

These additional costs are expected to influence:

Carrier pricing structures

Port call strategies

Regional surcharges passed down the supply chain

Businesses should review their exposure to:

Empty container flows

Transshipment routing

Ocean freight dependencies

In some scenarios, alternative routing or modal shifts (including air freight) may offer improved cost efficiency.

GST Considerations

Businesses selling into New Zealand should also remain aware of GST requirements. Overseas sellers are generally required to register for GST once sales exceed NZD 60,000 within a 12-month period.

When combined with the new levy structure, this further increases the importance of accurate landed cost modelling and pricing strategies.

Strategic Planning: Acting Early

This is one of the most significant updates to New Zealand’s border charging framework in recent years.

The shift to per-consignment charging, combined with mode-specific levies and expanded cost recovery measures, means businesses can no longer rely on legacy cost assumptions.

A proactive approach is essential to:

Maintain margin

Avoid unexpected cost exposure

Protect customer experience

How UKP Worldwide Can Support

At UKP Worldwide, we work with ecommerce retailers, distributors, and global shippers to navigate regulatory changes and optimise cross-border logistics.

If you would like to understand how these 2026 levy changes will impact your specific shipping lanes or landed costs, our team can help you assess and adapt your current model.

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UPDATE 16th March 2026 – The following Countries have had their restrictions lifted:

• Pakistan (PK)
• Singapore (SG)

UPDATE 3rd March 2026 – The following Countries have had their restrictions lifted:

• Thailand (TH)
• Hong Kong (HK)
• India (IN)
• Indonesia (ID)
• South Korea (KR)

Due to the current crisis unfolding in the Middle East, several airlines have suspended operations.

As a result, a number of lanes are currently on hold due to airport airspace closures and security restrictions. For these destinations, shipments cannot be accepted until operations resume:

Countries temporarily on hold:
• Oman (OM)
• Bahrain (BH)
• Qatar (QA)
• Israel (IL)
• Saudi Arabia (SA)
• United Arab Emirates (AE)
• Vietnam (VN)
• Kuwait (KW)
• Philippines (PH)
• Sri Lanka (LK)

Please find our bank holiday opening times for 2026 below:

Two Key Developments Impacting Global & EU Cross-Border Movements

As of 2 March 2026, UKP Worldwide is actively monitoring two significant developments creating disruption across international supply chains.

The first is ongoing Middle East airspace closures affecting global air cargo capacity, and the second is France’s newly introduced mandatory €2 handling fee and related customs declaration changes.

Further updates are expected as both situations continue to evolve.

Middle East Airspace Closures – Ongoing Disruption

Following U.S. and Israeli strikes on Iran on 28 February and the subsequent escalation, widespread airspace shutdowns and heightened military activity have resulted in the grounding of nearly all commercial aviation across key Gulf hubs.

Full closures currently include Bahrain, Kuwait, Iran, Iraq, Israel, Oman, and Qatar, while partial restrictions affect Jordan, the UAE (with limited departures from Dubai and Abu Dhabi yesterday), southern Syria corridors, and Saudi Arabia.

At the time of writing, no confirmed official reopening timelines have been issued, although further clarity may emerge later today.

Several major international carriers have suspended or significantly reduced operations across affected routes, including Emirates, Qatar Airways, Etihad Airways, British Airways, Lufthansa, Air France, United Airlines, and Turkish Airlines.

The disruption is generating measurable supply chain consequences, with an estimated 20 to 30 percent reduction in Asia–Europe and Gulf air cargo capacity, the loss of both belly-hold and dedicated freighter lift, and the need for rerouting via alternative corridors, which increases flight times and fuel burn. Immediate upward pressure on spot market airfreight rates is being observed.

Maritime movements through the Strait of Hormuz are also slowing if not halting, with major ocean carriers such as Maersk, MSC, CMA CGM, Hapag-Lloyd, and Ocean Network Express issuing advisories regarding operational risk and potential delays.

Continued volatility across both air and sea corridors should be expected in the near term.

France Introduces Mandatory €2 Handling Fee (2026 Budget)

Separately, the French Government has implemented a mandatory €2 handling fee per item line for consignments valued at €150 or less cleared under H7, the simplified declaration procedure.

During implementation, French Customs temporarily blocked low-value clearances via H1 declarations, and reports from brokers indicate system instability within H7 processing channels during early rollout stages.

The H1 route for low-value goods is not currently expected to remain available, pending further official confirmation, while H7 simplified declarations continue to apply.

The €2 fee is charged per item line rather than per parcel.

IOSS holders must ensure registration where applicable and remit collected fees directly to French authorities. For non-IOSS shipments, the fee is collected from the receiver or recharged to the shipper.

This structural change materially impacts pricing models for low-value EU e-commerce shipments, particularly for consignments with a high number of individual items.

UKP Worldwide Position

UKP Worldwide is working closely with French Customs brokers and monitoring system performance and clearance stability.

For air services, the fee is applied in line with agreed billing terms, with DAP shipments billed to the receiver and DDP shipments to the shipper. Direct injections cleared outside France are not affected. Postal network solutions will continue to collect the fee from receivers in accordance with VAT processes.

We continue to assess both cost exposure and compliance risk across affected flows.

Immediate Considerations for Shippers

Businesses moving goods through the Middle East corridor or into France should prepare for continued air capacity volatility and rate pressure, review EU low-value pricing models and IOSS status, assess item-line structuring to mitigate cost exposure, and plan for potential delays and congestion.

Further updates will be issued as clarity develops across both situations.

UKP Worldwide – Ensuring compliant, resilient cross-border trade in volatile conditions.

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The past fortnight has served as a clear reminder that global trade conditions can shift rapidly.

With significantly wider geopolitical tensions dominating headlines this weekend, supply chain resilience and compliance clarity remain critical for importers operating into the United States.

Below is a structured summary of the key U.S. tariff developments and what they mean for businesses managing cross-border exposure.

February 20, 2026 – U.S. Supreme Court Ruling

On February 20, 2026, the Supreme Court of the United States ruled that tariffs imposed under the International Emergency Economic Powers Act (IEEPA) exceeded statutory authority.

Key points from the ruling:

The decision applies only to IEEPA-based tariffs.

Section 301 of the Trade Act of 1974 tariffs remain unchanged.

Section 232 of the Trade Expansion Act of 1962 tariffs remain unchanged.

No immediate Harmonized Tariff Schedule (HTS) changes were issued at the time of the ruling.

This created immediate legal clarity, but only in relation to IEEPA-based duties.

February 20, 2026 – New Executive Actions Issued

Within hours of the Court’s decision, the Administration introduced new measures under alternative legal authority, effectively maintaining a high-duty environment.

IEEPA Tariffs Terminated

Effective: February 24, 2026 – 12:00 a.m. EST

This action removed additional duties tied to:

Canada

Mexico

China (synthetic opioid-related actions)

Certain country-specific emergency measures

While IEEPA duties were lifted, this did not represent a broad reduction in overall U.S. tariff exposure.

Section 122 Temporary Import Surcharge Introduced

A temporary surcharge was introduced under Section 122 authority:

Rate: 10% ad valorem

Effective: February 24 – July 24, 2026 (150 days)

Applies in addition to MFN and Section 301 duties

Not intended to stack with Section 232 duties

Exemptions include:

Energy

Pharmaceuticals

Critical minerals

Aerospace

Many automobiles and parts

Certain agricultural goods

USMCA-compliant goods

CAFTA-DR textiles

Goods already subject to Section 232

The President has subsequently indicated that the rate may increase to 15%, though a formal amendment has not yet been issued.

De Minimis Remains Suspended (All Countries)

A separate Executive Order confirmed that duty-free de minimis treatment remains suspended across:

Value

Origin

Mode of transport – including postal flows

U.S. Customs and Border Protection (CBP) has issued operational guidance confirming:

Removal of IEEPA duties

Continuation of broader duty collection

This reinforces the sustained tightening of low-value import treatment.

What This Means for Importers

Although the legal basis for certain tariffs has shifted, the high-tariff environment remains firmly in place.

Importers should now prioritise structured review and documentation control.

UKP Worldwide Recommends:

Reviewing exposure following IEEPA removal and Section 122 introduction

Confirming eligibility under USMCA, CAFTA-DR, or other preferential trade programs

Reviewing in-transit shipments for potential relief eligibility

Retaining full documentation in anticipation of refund and protest pathways

Monitoring developments at the U.S. Court of International Trade

Additionally, where goods are returned, duty recovery and drawback opportunities should be assessed as part of a broader mitigation strategy.

Strategic Outlook

In a week where global uncertainty has once again dominated headlines, compliance strategy and proactive planning remain the strongest safeguards against financial exposure and operational disruption.

UKP Worldwide’s trade and compliance team continues to monitor developments closely and will provide updates as further regulatory clarification emerges.

For impact assessments or mitigation planning, please contact your UKP Worldwide representative.

Due to the current crisis unfolding in the Middle East, several airlines have suspended operations.

As a result, a number of lanes are currently on hold due to airport airspace closures and security restrictions. For these destinations, shipments cannot be accepted until operations resume:

Countries temporarily on hold:
• Oman (OM)
• Bahrain (BH)
• Qatar (QA)
• Israel (IL)
• Saudi Arabia (SA)
• United Arab Emirates (AE)
• Vietnam (VN)
• Thailand (TH)
• Hong Kong (HK)
• India (IN)
• Indonesia (ID)
• South Korea (KR)
• Kuwait (KW)
• Pakistan (PK)
• Philippines (PH)
• Singapore (SG)
• Sri Lanka (LK)

France Confirms Introduction of €2 “Taxe Petit Colis” Handling Fee – Effective 1 March 2026

Following earlier communications regarding upcoming changes to European customs regulations, France has now officially confirmed the introduction of a €2 handling fee per tariff code for certain low-value imports.

As EU Member States continue to finalise their national implementation frameworks at different speeds, this is the first confirmed update relating specifically to France.

What Is Changing?

From 1 March 2026, a €2 handling fee per tariff code will apply to H7 declarations (simplified electronic customs declarations for low-value consignments) imported into:

France

Monaco

Guadeloupe

Martinique

Reunion Island

This measure is commonly referred to as the “taxe petit colis.”

Collection Process (As Communicated by French Authorities)

The collection mechanism will vary depending on the IOSS or VAT status of the shipment:

IOSS Shipments with a French IOSS Number

The platform/IOSS holder is responsible for paying the fee together with VAT.

La Poste is not involved in the collection or payment of the fee.

IOSS Shipments with a Non-French IOSS Number

Shippers must register in France via the Guichet unique de formalités d’entreprises to declare and pay the handling fee separately. La Poste is not involved in this process.

Non-IOSS Shipments Imported by Holders of a French VAT Number

The fee must be declared and paid through the importer’s monthly VAT return.

All Other Shipments (Including C2C)

La Poste will collect the fee from the consignee.

The fee will be remitted to the authorities alongside applicable taxes and duties.

Impact on Cross-Border Flows

For shipments imported and customs cleared under H7 into France, Monaco, Guadeloupe, Martinique or Reunion Island:

A €2 fee per tariff code will apply.

The method of collection will depend on the applicable IOSS or VAT status, as outlined above.

Businesses shipping low-value consignments into these territories should assess the potential financial and operational impact, particularly where multiple tariff codes are declared within a single shipment.

UKP Worldwide continues to monitor regulatory developments across the EU and will provide further updates as additional Member States confirm their national approaches.

For guidance on how this change may affect your cross-border operations, please contact your UKP Worldwide representative.

Turkish customs authorities have announced a significant regulatory change that will impact all incoming shipments to Turkey, including low-value parcels.

📅 Effective date: 6 February 2026

While no operational or system changes are required from shippers or carriers, this change will have a direct impact on Turkish end customers, particularly at the point of delivery.

🔎 Previous Customs Practice 

Shipments below EUR 30 (incl. postage):
Duties are automatically calculated by customs and collected at delivery.
No action required from the consignee under simplified procedures.

Shipments above EUR 30 (incl. postage):
Parcels are held at customs until the consignee submits an application and a formal customs declaration is lodged.
Declarations must be submitted by a licensed customs broker.

⚠️ What Changed on 6 February 2026

The EUR 30 de minimis threshold will be abolished entirely.
Every shipment, regardless of value, will require customs clearance via a licensed customs broker.

📦 Expected Impact on End Customers

Brokerage fees may exceed the value of low-value goods
Delivery delays and higher refusal rates are expected initially, until local processes stabilise

🤝 What This Means for Shippers

✅ No technical or operational changes to shipping flows

⚠️ Potential increase in returns, delays, and customer complaints

📢 Strongly recommended to proactively inform Turkish customers about the new requirements and possible brokerage charges

We are currently awaiting further clarification from Turkish customs authorities regarding implementation details. However, with the regulation now effective, we wanted to share this now to support your planning and customer communications.

If Turkey is a key destination in your cross-border strategy, now is the time to prepare.

📩 For guidance, impact assessments, or customer messaging support, speak to the UKP Worldwide team.