If the maneuver will definitively put an end to the Italian tax on low-cost parcels, the handling fee introduced by the European Union with EU regulation 2026/2108 of 16 September 2026 came into force on 1 November. The contribution of two euros applies to all shipments coming from non-EU countries, therefore regardless of the value of the goods, with the aim of covering the costs of increasing customs controls. Waiting for the obligation to use the European Customs Data Hub which will start on 1 July 2028.
It is not the only tax to weigh on purchases from third countries: it is added to the temporary duty provided for by EU regulation 2026/382 which applies from 1 July 2026 for two years to shipments with a total intrinsic value not exceeding 150 euros, in the context of distance sales of imported goods in the abolition of the so-called de minimis exemption which until this date protected shipments of negligible value. The three euro tax applies to each single type of item (based on customs classification) imported even if the shipment is joint. Specifically, a cumulative duty of 6 euros is applied to the package containing a cotton t-shirt and a wool sweater purchased for less than 150 euros on a non-EU platform, given that the customs headings for cotton and wool are different. Starting from November 1st, the 2 euro handling fee will already be added to this amount, for a total of 10 euros of "extra cost" compared to the purchase of the same products a year ago.
The duty on small parcels, loudly requested by European companies and e-commerce players and also supported by the Commission in a 2025 recommendation, was introduced to stem the proliferation of purchases of low-value goods beyond the borders of the Union: according to data released by the Commission itself, the number of low-value parcels cleared through customs in the EU market has quadrupled in four years, going from 1.4 billion in 2022 to 5.8 billion in 2025 (+26% on 2024). Almost all (93%) of these shipments originated from China. The first effects have already been recorded at a national level. According to the Customs and Monopolies Agency, from January to September 2026, import declarations issued for non-EU parcels with a value of less than 150 euros decreased by 31 percent. In the two-month period July-August alone, (see Il Sole 24 Ore of 15 September 2026) the drop in low-cost imports recorded in Italy was 39% compared to the previous two-month period and the overall revenue from the new European tax was 83 million euros. According to the director of the Agency Roberto Alesse, the new 2 euro contribution will also have an impact on low-cost shipments: «The introduction of the European handling fee is part of the EU's response to the extraordinary growth of small e-commerce shipments from third countries. The measure may have an impact, above all, on very low value shipments, making the fragmentation of purchases less convenient."
Confirmation of the effects of the EU tax on mini parcels also comes from the operators: «Based on the data we received from our main cargo airport for Italy, Milan Malpensa, we have recorded an increase in e-commerce shipments since the first months of 2026, following the announcement of the Italian tax on small parcels: in February 2026 the share of e-commerce shipments on the total of those arriving from non-EU countries was 12% against 29% in February 2025; in July 2026 the share fell further to 11 percent" says Lucia Padoan, vice-president of Anama (National Association of Air Freight Agents). This data, which is not segmented by value of the goods, therefore tells of a generalized decline in online purchases from non-EU markets: «However, we think that the most affected are the shipments of lower value, which should also be affected more than the others by the application of the handling fee».
Dhl Express, starting from 1 July 2026, also noticed an initial effect of the tax on mini parcels: «From the first evidence we observe a slight contraction in the flows of small parcels coming from non-EU countries. However, it is still early to evaluate its structural effects - explains Nazzarena Franco, president and CEO of Dhl Express Italy to Il Sole 24 Ore -. More than a reduction in international trade, we believe it is possible to witness a progressive evolution of logistics and distribution models, with a greater presence of logistics infrastructures in Europe and a different organization of shipments along the supply chain. The challenge is not to slow down international trade, but to accompany its growth through clear rules applied uniformly to all operators."
