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GDPREU DataSOC 2 Type IIISO 27001
Blog/Product Compliance
Product Compliance2026-09-12·6 min read
Naomie Halioua

Naomie Halioua

Co-founder & CRO, AI Research

On 3 September, the EU Council signed off on its customs overhaul: a second, still-unpriced fee lands on every low-value parcel from 1 November, stacked on top of the €3 duty already in force since July

On 3 September, the EU Council signed off on its customs overhaul: a second, still-unpriced fee lands on every low-value parcel from 1 November, stacked on top of the €3 duty already in force since July

On 3 September 2026, the Council of the EU formally adopted its position on the recast Union Customs Code, the final legislative step following the political agreement it reached with the European Parliament on 26 March 2026. Coverage led with the headline everyone already expected: a new decentralised EU Customs Authority, headquartered in Lille, France, and a new EU Customs Data Hub, both meant to replace 27 fragmented national IT systems with one shared, structured record of import and export data. What most coverage buried, or skipped, is a second charge riding along in the same text: an EU-wide handling fee on small parcels, to be introduced by 1 November 2026, that the European Commission still has to price. It is separate from, and stacks on top of, the temporary flat €3 customs duty per item that has applied since 1 July 2026, the one this blog covered when the €150 duty-free threshold disappeared. From 1 November, a parcel that already carries the €3 duty carries a second, EU-wide charge too, and neither the exact amount nor the precise collection mechanism has been fixed yet.

What the 3 September Council vote actually approved

The Council's press release describes the reform as the most ambitious and comprehensive overhaul of the EU Customs Union since its establishment in 1968, closing three years of negotiation on a Commission proposal first tabled in 2023. The 3 September text is the Council's own formal position on that proposal, following the political agreement co-legislators reached on 26 March 2026; the European Parliament still has to give its own plenary approval and the text has to be signed and published in the Official Journal before it becomes law, a step reporting at the time of the Council's approval described as expected later in September 2026, without yet confirming it had happened. Three elements sit inside the package. First, a new decentralised EU Customs Authority, based in Lille and expected to start operating in 2027, tasked with coordinating customs governance across member states. Second, an EU Customs Data Hub, a centralised platform through which importers and exporters interact with customs authorities, intended to replace today's patchwork of national declaration systems. Third, and the part that changes what a brand actually pays per shipment, an EU-wide handling fee on small parcels, to be introduced no later than 1 November 2026, whose level the Commission has yet to set.

Three details behind the 3 September approval

01

Two separate charges, not one

The €3 flat duty (since 1 July) and the new EU-wide handling fee (from 1 November) are different charges under different legal bases, and both apply to the same low-value parcel.

02

The price tag is still blank

The Council text sets the 1 November deadline and says the Commission will set the fee level before member states start applying it; no official figure has been published.

03

Platforms pay, not the shopper directly

Under the reform, a platform or distance seller handling the sale is treated as the deemed importer responsible for customs formalities and payment, not the end consumer.

2023

The European Commission tables its proposal to recast the Union Customs Code.

12 Dec 2025

The Council first agrees to levy a temporary flat customs duty on small parcels from mid-2026.

1 Jul 2026

The €150 duty-free threshold on low-value imports ends; the temporary €3 flat duty per item takes effect, running until 1 July 2028.

26 Mar 2026

The Council and Parliament reach political agreement on the full Union Customs Code recast.

3 Sep 2026

The Council formally adopts its position: the new Customs Authority, the Customs Data Hub, and the new small-parcel handling fee.

1 Nov 2026

Deadline for the new EU-wide handling fee to be introduced, once the Commission sets its level.

2027

The new EU Customs Authority, headquartered in Lille, is expected to become operational.

The numbers behind the second fee

One number is confirmed by the Council's own text. One is a trade-press estimate that has not been officially confirmed. The third shows how long this reform has been in motion, which matters for how much runway brands actually have left.

1 Nov 2026

the confirmed deadline in the Council text for the new EU-wide handling fee on small parcels to be introduced, once the Commission sets its level

~€2

the figure trade press has floated as a likely per-parcel handling fee, reported as an industry estimate, not an official Commission figure

3 years

the length of negotiation between the Commission's 2023 proposal and the Council's 3 September 2026 formal position, the co-legislators' own description of the timeline

The real subject: a fee nobody can budget for yet

Most coverage of the 3 September vote treated it as a governance story: a new agency, a new headquarters city, a new data platform, milestones in an institutional reform that has been visible on the horizon since 2023. That framing is accurate, and it is also why the handling fee buried inside the same text deserves more attention than it got. A customs duty is a known cost: the €3 flat duty that took effect on 1 July 2026 has a fixed number attached to it, and a finance team can build it into landed-cost calculations today. The handling fee approved on 3 September is not that. It has a hard deadline, 1 November 2026, and no price, because the Council text delegates the actual figure to a Commission implementing act still to come. That sequencing, mandate first, number later, is not unusual in EU legislation, but it lands at an unusually inconvenient moment for anyone shipping into the EU: 1 November sits five to six weeks before the peak holiday shopping period, precisely when parcel volumes from outside the EU spike and per-unit shipping economics matter most. A brand or platform that has already rebuilt its landed-cost model around the €3 duty now has to leave a placeholder line for a second charge whose amount the Commission has not yet published, with roughly seven weeks between today and the date it is due to start applying.

Why it matters for brands

Three groups carry the direct exposure. First, any brand or marketplace running direct-to-consumer fulfilment into the EU from outside it, drop-shipping, cross-border e-commerce warehouses, or a non-EU distribution hub, since the reform treats the platform or distance seller as the deemed importer liable for both the €3 duty and the coming handling fee, not the shopper who clicks buy. Second, finance and pricing teams that already rebuilt landed-cost models around the July duty change: those models now need a placeholder for a second, EU-wide charge that could be set, priced and due to apply within the same quarter, with the Commission's implementing act likely to arrive close to the 1 November deadline rather than well ahead of it. Third, any brand exporting into the EU from a market that has not yet aligned its own customs data formats: the point of the parallel EU Customs Data Hub is to run enforcement on structured, per-line product data submitted at declaration rather than on physical spot checks, so the handling fee is arriving alongside a data infrastructure that makes under-declared or misclassified parcels considerably easier to flag automatically. A brand that treats 3 September as a governance headline and 1 November as someone else's problem, its carrier's, its customs broker's, is the brand most likely to be surprised by a line item that did not exist when this quarter's budget was built.

Two ways to read the 3 September approval

The narrow read

The Council approved its position on the biggest EU customs reform since 1968, creating a new customs authority in Lille and a shared data hub.

The structural read

The same text sets a hard 1 November deadline for a second, EU-wide charge on every low-value parcel, on top of the €3 duty already running since July, without fixing how much it will cost. Brands and platforms shipping into the EU now have roughly seven weeks to plan around a number the European Commission has not yet published, timed just ahead of peak holiday shipping volumes.

Frequently asked questions

Is the new EU handling fee the same as the €3 customs duty?

No. The €3 flat duty per item took effect on 1 July 2026, replacing the €150 duty-free threshold, and runs as a temporary measure until 1 July 2028. The handling fee approved on 3 September 2026 is a separate charge under the broader Union Customs Code recast, to be introduced by 1 November 2026, and it stacks on top of the €3 duty rather than replacing it. The two run on different legal texts and different timelines.

How much will the new handling fee cost per parcel?

Not yet known. The Council's 3 September text sets the 1 November 2026 deadline for the fee to be introduced and states that the European Commission will set its level before member states start applying it. Trade press has floated a figure of around €2 per parcel as a likely estimate, but that number has not been confirmed in an official Commission act as of this writing.

Who is legally responsible for paying the new fee: the seller or the buyer?

Under the reform, the platform or distance seller handling the sale into the EU is treated as the deemed importer, responsible for customs formalities and payment, rather than the individual consumer receiving the parcel. That is the same liability structure already in place for the €3 flat duty since 1 July 2026.

Sources

  1. Council of the EU (consilium.europa.eu): "EU customs: Council greenlights landmark reform", 3 September 2026: the Council’s formal adoption, the Lille-based Customs Authority, the Customs Data Hub, and the 1 November 2026 handling-fee deadline
  2. Council of the EU (consilium.europa.eu): "EU customs: Council and Parliament agree on landmark reform", 26 March 2026: the political agreement preceding the 3 September formal position
  3. eunews.it: "EU: Council gives the go-ahead for customs reform: from 1 November, a handling fee for small parcels": independent confirmation of the 3 September vote and the handling-fee deadline
  4. Insight EU Monitoring: "EU Council approves customs reform with tougher rules for e-commerce imports": independent confirmation of the reform’s e-commerce provisions
  5. PwC Switzerland (Customs-ised): "A milestone for the negotiations of EU Customs Reform": independent confirmation of the reform timeline and the Lille headquarters
  6. GVW: "Reform of the Union Customs Code, agreement in the Council of the European Union": independent legal-sector confirmation of the Council’s position and its main components
  7. Bird & Bird: "New EU customs duty, handling fees and VAT requirements starting from 2026: five things ecommerce businesses need to know": the distinction between the €3 duty and the new handling fee, and the ~€2 trade estimate
  8. Post & Parcel: "EU approves new parcel fee and e-commerce rules": independent confirmation of the handling fee and the deemed-importer liability structure

Note on verification: this session's network access allows search but blocks direct page retrieval from consilium.europa.eu, eur-lex.europa.eu and other EU institutional domains. The 3 September 2026 Council adoption date, the 26 March 2026 political agreement, the Lille headquarters, the EU Customs Data Hub, and the 1 November 2026 handling-fee deadline were confirmed through search-indexed excerpts of the Council's own press releases, cross-checked against independent reporting from eunews.it, Insight EU Monitoring, PwC and GVW, each reporting the same dates and figures. The distinction between the handling fee and the pre-existing €3 flat duty, the deemed-importer liability structure, and the approximately €2 trade-press estimate for the fee, explicitly reported as an unofficial estimate rather than a confirmed figure, were confirmed through Bird & Bird's ecommerce-focused legal analysis, cross-checked against Post & Parcel's independent trade coverage. No figure in this article is presented as an official Commission number beyond what the Council's own text confirms: the 1 November 2026 deadline and the fact that the level is still to be set.

Frequently asked questions

Is the new EU handling fee the same as the €3 customs duty?

No. The €3 flat duty per item took effect on 1 July 2026, replacing the €150 duty-free threshold, and runs as a temporary measure until 1 July 2028. The handling fee approved on 3 September 2026 is a separate charge under the broader Union Customs Code recast, to be introduced by 1 November 2026, and it stacks on top of the €3 duty rather than replacing it. The two run on different legal texts and different timelines.

How much will the new handling fee cost per parcel?

Not yet known. The Council's 3 September text sets the 1 November 2026 deadline for the fee to be introduced and states that the European Commission will set its level before member states start applying it. Trade press has floated a figure of around €2 per parcel as a likely estimate, but that number has not been confirmed in an official Commission act as of this writing.

Who is legally responsible for paying the new fee: the seller or the buyer?

Under the reform, the platform or distance seller handling the sale into the EU is treated as the deemed importer, responsible for customs formalities and payment, rather than the individual consumer receiving the parcel. That is the same liability structure already in place for the €3 flat duty since 1 July 2026.

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