EU tax on small parcels from 1 July 2026: what changes for Amazon sellers

On 1 July 2026 a new European tax of 3 euro on every small parcel arriving from non-EU countries came into force, applied to products worth up to 150 euro. This abolishes a customs exemption that had existed since 1992 and that, until now, had allowed low-value shipments to enter the EU duty-free.

Of course, it is not a tax designed for purchases on Amazon. Yet it is true that, for those who sell on the marketplace, the news is far from irrelevant. It directly affects low-cost competitors that rely on direct imports from China. And, looking ahead, it also touches part of the supply chain of anyone doing dropshipping or restocking directly from non-EU suppliers.

Why this change was decided

Let’s take it step by step. First of all, remember that the measure originates from EU Regulation 2026/1200, published on 8 June in the Official Journal of the European Union. The levy applies per single item based on the tariff classification. Therefore, if you buy five T-shirts in the same order on a non-EU platform and stay under 150 euro, you pay a single 3 euro tax. If, however, in the same order you buy a T-shirt and a watch, the tax applies twice, because they belong to two different product categories.

One thing that tends to cause a bit of confusion also needs clarifying. An additional Italian tax of 2 euro on the same parcels had also been planned, set out in the latest Budget Law. At the last minute, the Council of Ministers decided to postpone it to 1 October 2026. As a result, for the time being only the European levy remains in force, and we will have to understand what happens over the coming months on this other front.

Why the European Union introduced the duty

In 2024, almost 9 out of 10 parcels imported across the entire Union came from China. An enormous proportion, especially when measured against a total of 4.6 billion shipments. A volume that the old customs exemption was no longer able to handle without distorting competition. The European Commission has been clear on this point. And so, the stated objective became to eliminate a structural competitive advantage enjoyed by certain business models based on the mass sending of low-value parcels, without directly hitting the end consumer. There is also an environmental component to the measure: discouraging the proliferation of micro-shipments with plastic packaging that is difficult to dispose of.

It should also be noted that this is likely only the first step in a longer journey. The current tax is transitional and lasts two years, pending the EU customs reform that should be completed in 2028 with the launch of the EU Customs Data Hub, a system designed to standardise customs controls on all incoming goods.

In November 2026 a separate European handling fee will also arrive, intended to cover the administrative costs of customs procedures.

What does it mean for those who sell on Amazon?

For those who sell on Amazon there are three implications that we believe are worth considering more carefully. We have tried to separate them and assess them one by one in the following paragraphs.

A small competitive rebalancing against Temu, Shein and AliExpress

The audience most exposed to the new tax is the one buying directly on platforms such as Temu, Shein or AliExpress. That is, from platforms built on huge numbers of single, low-value shipments from China. With an extra 3 euro per parcel (and potentially 5 euro if the Italian component also starts in October), the price advantage of these operators shrinks, if only slightly.

For an Amazon seller who sells similar products with stock in Italy or the EU, it is not a huge change. But it moves in the right direction. It does reduce, however marginally, the perceived price gap between an ultra-cheap non-EU purchase and a local purchase with Prime delivery.

You should not, however, expect an immediate effect on sales. Even so, at the end of the day, it is a factor to monitor over the medium term, especially in categories where direct Chinese competition is more aggressive. Think of accessories, tech gadgets, cheap clothing, household goods.

Watch out if you source from non-EU suppliers in small batches

If your model involves buying samples, small test batches or quick reorders directly from Chinese suppliers via express courier (a common practice for anyone testing new products before placing a larger container order), the tax will end up applying to you too, not just to the end consumer who buys on Temu. Every shipment worth up to 150 euro will indeed incur the extra 3 euro per item/tariff category.

Of course, in most cases it is not an amount that changes your business plans. Still, it is worth including in your calculations when you place fragmented test orders instead of consolidating into larger shipments. Above 150 euro in value the duty logic changes anyway, so in some cases it might be worth aggregating several items into a single order rather than making multiple small, separate shipments.

The most impactful change will come a little later

As we anticipated, the 3 euro tax in force since July is only the first stage. We invite you to monitor at least two more deadlines together with us:

• October 2026: possible entry into force of the additional Italian tax of 2 euro (for now postponed, but not cancelled).

• November 2026: introduction of the European handling fee to cover customs administrative costs, which will be added to the levies already in place.

In 2028, on the other hand, the EU customs reform should be completed with the EU Customs Data Hub. A measure that will standardise controls on goods entering from non-EU countries. It is a deeper change, one that could have a more significant impact than the current one on those who import regularly.

In short, if your business partly depends on non-EU imports, even just for product testing or quick restocking, it is worth starting to treat these additional costs as a fixed item that will grow over the next two years. And certainly not as an isolated episode of July 2026.

Conclusions

The EU tax on small parcels does not change the rules for those who sell on Amazon with a warehouse in Europe. However, it is a signal of a broader trend. The European Union is in fact progressively closing the price advantage that low-value direct non-EU shipments used to enjoy.

For sellers competing in categories exposed to Chinese competition, it is a factor to monitor over the coming months. For those who also source from non-EU suppliers with small orders, on the other hand, it is a concrete additional cost to factor into margin calculations right away.