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.

 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.

Thank you for being part of our journey in 2025 🎄

Dear Valued Customers & Suppliers,

As 2025 draws to a close, we would like to thank you for your continued support and partnership throughout what has been a challenging yet highly rewarding year for UKP Worldwide.

This year marked a major milestone for our business as we proudly celebrated 25 years of UKP Worldwide in October. Reaching this anniversary is something we are incredibly proud of and would not have been possible without the trust of our customers, the strength of our partnerships, and the dedication of our team.

Throughout 2025, staying closely connected to our industry and sharing insight on the realities of cross-border eCommerce remained a key focus. In February, we travelled to Miami for the WMX Americas Conference, where our Sales Director, Guy Cliffe, took to the stage to present on Marketplaces and Customs Clearance in and out of the UK and EU, contributing to important conversations around regulatory change and marketplace-driven trade.

In March, we attended the RLA Conference & Expo in Las Vegas, engaging with global retail and reverse logistics leaders to discuss the growing importance of efficient returns, compliance, and duty reclaim. The summer continued at pace with Deliver in Amsterdam in June, followed by the RLA EMEA Summit, also in Amsterdam, where we connected with European peers to explore evolving expectations around eCommerce logistics and returns management. In July, the team headed to WMX E

urope in Rome, further strengthening relationships across international marketplaces and logistics networks.

Despite ongoing pressures across the logistics and eCommerce landscape, the year also brought moments of recognition we were proud to share. In 2025, UKP Worldwide was named a finalist in the Buckinghamshire Business First Awards, recognising innovation, resilience, and business growth, and we were also shortlisted in the Investors in People Awards, reflecting our ongoing commitment to developing our people, investing in training, and building a strong, supportive workplace culture. While we didn’t take home the awards this time, being recognised alongside other leading organisations was a significant achievement for our team.

Supporting Florence Nightingale Hospice Charity

Instead of sending Christmas cards this year, we chose to support a cause close to home by donating to the Florence Nightingale Hospice Charity as part of their Big Give Christmas Campaign.

Florence Nightingale Hospice Charity provides vital, compassionate care and support to patients with life-limiting illnesses and their families across Buckinghamshire and surrounding areas. Their work goes far beyond clinical care, offering emotional support, dignity, and comfort at some of the most difficult moments in people’s lives.

By donating during the Big Give campaign, our contribution was matched, helping to double its impact and support even more patients and families during the festive period. It’s a cause that strongly aligns with our values, and we’re proud to support the incredible work carried out by the hospice’s teams and volunteers.

If you would like to learn more about the charity or donate, please visit: https://fnhospice.org.uk/

Looking ahead to 2026

As we look ahead to 2026, our focus remains on navigating complexity, supporting our customers through ongoing change, and continuing to deliver reliable, compliant, and forward-thinking customs and eCommerce logistics solutions.

Thank you for being part of our journey this year. We truly value the partnerships we’ve built and look forward to facing new challenges – and opportunities – together in the year ahead.

From everyone at UKP Worldwide, we wish you and your teams a peaceful festive period and a successful start to 2026.

Many thanks,

Lee Bucktrout
CEO, UKP Worldwide