New rules on extra-EU mini-parcels and their impact on e-commerce

The Introduction of the EU Small Parcel Tax

On 11 February 2026, the Council of the European Union approved EU Regulation No. 382. This legislation establishes the abolition of the import duty exemption for goods with an intrinsic value not exceeding €150 sent from a third country, introducing the Union Levy on small-value parcels.

From 1 July 2026, shipments below this threshold will be subject to a fixed customs duty of €3 for each product contained within the parcel. This decision responds to the surge in volumes generated by online platforms, with 4.6 billion items arriving in the Union in 2024 that are currently exempt from duties.

The Italian Regulatory Dilemma and Financial Coverage

At a national level, the situation is more complex. The coexistence of the new European duty and the €2 Italian contribution—introduced in the latest budget for extra-EU shipments—is legally and practically unfeasible. The hypothesis of a delay and subsequent abolition of the Italian tax to align with EU directives is becoming increasingly likely.

This transition raises a technical issue regarding financial coverage. European regulations stipulate that 75% of the proceeds from the new duty go to the EU budget, leaving member states with the remaining 25% as reimbursement for collection costs. Consequently, the Italian State will collect €0.75 for each imported mini-parcel, far from the €2 envisaged by the original budget measure. This deep legislative and fiscal uncertainty falls directly upon international merchants.

How the Italian Contribution is Bypassed (and the Impact on Logistics)

The application of a non-harmonised charge within the single market has prompted many operators to seek loopholes. But how, specifically, is the Italian contribution being bypassed?

In the absence of internal border controls, small-value parcels are first shipped to other European countries where the Italian tax does not exist. Only subsequently is the goods transported into Italy by land. Indeed, figures from the Customs and Monopolies Agency record a 36% drop in low-value parcels arriving directly in the country during the first weeks of January compared to the previous year.

This "workaround" creates a different organisation of supply chains. Routes change not for efficiency, but for purely fiscal reasons, causing delivery delays, an increase in road transport, and a negative environmental impact that contradicts European sustainability goals. For companies, relying on these triangulations means operating in a logistical "grey area," exposing themselves to inefficiencies and poor customer service.

The Operational Advantages of an E-commerce Warehouse in Europe

Moving goods within the European Union represents the structural solution to tackle new import duties and severe regulatory instability. Localising e-commerce logistics in Europe allows for the protection of margins and ensures a reliable service.

The measurable advantages include:

• Elimination of duties on individual B2C orders thanks to centralised B2B import processes.

• Reduced transit times to reach the final customer through shipments handled by local couriers.

• Cost certainty at checkout, eliminating unexpected charges for buyers upon delivery.

• Lower environmental impact by optimising transport and avoiding logistical inefficiencies and circuitous cross-border routes.

T-Data’s Infrastructure as a European Merchant of Record

Managing a local warehouse and navigating EU fiscal regulations requires specific expertise and dedicated resources. T-Data supports brands in their international expansion by providing a comprehensive, ready-to-use logistical and administrative infrastructure.

Through its European Merchant of Record service, T-Data assumes direct fiscal responsibility for transactions, ensuring full compliance with EU regulations and managing customs operations at the source. The brand maintains complete commercial autonomy over its catalogue while delegating regulatory complexity, physical transport, and local customer care to a structured partner.