The EU is proposing two new customs charges for small‑value imported parcels: a €2 handling fee effective November 2026 and a flat €3 duty on goods below €150 effective July 2026. These charges would be paid via the IOSS monthly return and could undermine the scheme by increasing costs and operational complexity. The measures are temporary, pending 2028 customs reforms, and will be reviewed every three months.
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1stopVAT · 8 days ago
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Key Takeaways
The EU proposes a €2 handling charge effective November 2026 and a flat €3 duty on goods below €150 effective July 2026, both payable via the IOSS monthly return.
They could undermine IOSS by increasing costs and operational complexity, potentially discouraging consumers and requiring couriers to collect charges at delivery, eroding the scheme’s benefits.
The EU will conduct regular 3‑month reviews of IOSS performance after the charges are introduced.
Primary source
Read the full article at VatCalcThis summary was published on VATfaqs.com on 20 January 2026. It relates to VAT developments in European Union. The original source is VatCalc.
