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

The European Council has formally confirmed a major change to the way low-value e-Commerce shipments entering the EU will be treated for customs duty purposes.

From 1 July 2026, parcels valued at under €150 will no longer benefit from duty-free entry.

Instead, a fixed customs duty of €3 will apply to the vast majority of low-value goods entering the EU via cross border e-Commerce.

This decision marks a significant shift in EU customs policy and will have wide ranging implications for non EU sellers, marketplaces, and logistics providers.

What has been agreed?

The EU Council has agreed to introduce a temporary flat-rate customs duty of €3 per item for goods valued below €150 entering the EU.

Key elements of the measure include:

• The €3 duty will apply per item, based on the product’s tariff heading, even where multiple items are shipped within a single consignment

• The measure applies primarily to non EU sellers registered under the Import One Stop Shop (IOSS)

• It is expected to cover approximately 93% of all e-Commerce flows into the EU

• The duty will be introduced from 1 July 2026

This represents the effective removal of the long standing customs duty de minimis relief for low value shipments.

Why is the EU introducing this change?

According to the European Council, the decision is driven by several key concerns:

• Unfair competition faced by EU based sellers who are subject to full customs and regulatory requirements

• Fraud and undervaluation linked to low value consignments

• Health and safety risks, including non compliant products entering the EU market

• Environmental impact associated with the growing volume of small parcel imports

Until now, goods valued below €150 could enter the EU free of customs duty, a system that has increasingly been viewed as outdated given the rapid growth of global e-Commerce.

Important clarification: this is not a handling fee

It is important to note that this €3 customs duty is not the same as the proposed “handling fee” that has been discussed separately as part of wider EU customs reform and EU budget negotiations.

The €3 charge is a customs duty, not a logistics or processing fee, and will be applied within the customs framework.

Is this a permanent solution?

No. The €3 flat rate duty is intended as a temporary measure.

In November 2025, the EU agreed a longer term reform that will fully remove the €150 customs duty relief threshold altogether.

Once that reform is implemented:

• Normal EU tariff rates will apply to all goods, regardless of value

• Product specific duty rates will replace the flat €3 charge

The European Commission will also review whether the €3 rate should be extended to sellers not registered under IOSS.

What does this mean for e-Commerce sellers and marketplaces?

For businesses selling into the EU, this change has direct implications for:

• Landed cost calculations and pricing models
• Marketplace fee structures and seller margins
• Customs compliance and data accuracy
• Customer experience, particularly around transparency of duties and charges

While July 2026 may seem some way off, businesses with EU facing e-Commerce operations should already be factoring this change into medium and long term planning.

How UKP Worldwide can help

At UKP Worldwide, we are already working with e-Commerce sellers, marketplaces and logistics partners to:

• Assess the cost and operational impact of the €3 duty

• Review customs compliance and IOSS strategies

• Optimise shipping, returns and fulfilment models ahead of 2026

With further EU customs reform still to come, early preparation will be key.

If you would like to discuss how this change could affect your EU shipping strategy, get in touch with the UKP Worldwide team.

What Traders Need to Know & How UKP Worldwide Can Support You

HMRC has announced that the Customs Declaration Service (CDS) will be unavailable to all users from 9:30pm on Saturday 13 December until 6:00am on Sunday 14 December 2025 due to planned maintenance.

During this period:
Any declarations submitted will be queued and processed once CDS is back online.

Creating, updating, or embarking a Goods Movement Reference (GMR) may be affected.

Only goods with pre-lodged declarations attached to a GMR will be permitted to move using GVMS.

Traders moving controlled goods with pre-lodged entries must follow inspection requirements at port or inland border facilities.

All export movements must hold Permission to Progress (P2P) before travel.

What’s Changing in CDS from 13 December 2025?

HMRC is introducing a significant update that will impact how many businesses lodge their customs declarations.

Key changes include:

Revised and new Additional Information (AI) codes and Document codes, affecting the data required for certain declaration types.

Stricter validation rules to identify inaccuracies earlier and reduce rejections.

Updated requirements for Northern Ireland export declarations, including additional coding and evidence for Onward Supply Relief.

Expanded data needs for electronic licence submissions, with traders required to provide more detailed information.

These updates aim to enhance data accuracy and compliance across the UK border, but they also mean businesses must review processes, update systems, and check any pre-lodged declarations scheduled to move after the changes take effect.

How UKP Worldwide Can Help

At UKP Worldwide, we know that customs changes especially those involving CDS create operational risk, extra admin, and potential delays.

Our team is here to make sure you stay compliant, prepared, and interruption-free.

We support businesses with:

✔️ Expert review of existing customs processes to ensure they meet the new CDS standards

✔️ Guidance on updated AI/document code requirements

✔️ Specialist support for Northern Ireland exports, including Onward Supply Relief procedures

✔️ Training for operational teams so they understand new validation and data rules

✔️ End-to-end customs management, ensuring declarations remain accurate, timely, and compliant

✔️ Hands-on help during the CDS downtime window, including planning movements and managing any impacted GMRs

As the UK customs landscape evolves, UKP Worldwide continues to provide clear, practical and compliant solutions for importers, exporters, marketplaces, carriers, and logistics partners.

If you’re unsure how these updates may affect your supply chain or would like advice on staying compliant, the UKP Worldwide team is ready to assist.

📩 Get in touch with our customs experts today.