2026 Budget €2 Customs Charge on low-value imports paused ahead of EU plans
12 Dec 2026 Update: an interim EU €3 Customs Levy has been agreed to come into force from 1 July 2026. As a result, the Belgian €2 proposal has been withdrawn.
As part of the Belgian coalition Budget agreement seeking to raise of €9 billion for 2026, a €2 small parcel customs levy was to be imposed on consignment goods imports not exceeding €150 from outside of the EU to Belgian consumers. But this will not go ahead.
There was also reduced VAT rate increases in the Belgian agreement.
This comes as the EU 2028 Customs reforms reviews introducing a similar €2 levy across 27 member states from potentially April 2025. A number of states, like France, are moving to unilateral €2 Customs Levies. The existing €150 customs exemption applied across the EU is to be withdrawn in early 2028.
It is expected to affect international e-commerce purchases from platforms such as AliExpress or Temu, adding a flat €2 to each parcel, regardless of value.
2028 EU Customs Reforms
The reforms are:
- Creation of a single Customs authority from March 2028 to strengthen policing of the goods border. The remains the more controversial strand with key member states challenging the centralisation of obligations, roles and funding;
- Establish Customs Data Hub by December 2037 which appears to enjoy support across the board, but needs further definition.
- Trusted Trader, the introduction of enhanced customs simplifications for the most trusted traders, saving them time and money. This includes be able to release their goods into circulation in the EU without any active customs intervention at all.
- Platforms take on Customs Deemed Importer obligations: becoming responsible for: Duties, excise and VAT collections; import reporting; and product liabilities To facilitate this, creating the concept of a deemed importer for customs.
- Eliminating the €150 customs duties and VAT threshold on low-value consignments, which has strong support. But some states would like to bring the go-live date forward from 2028. The includes incentives to encourage non-EU digital platforms adopt IOSS returns.
