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The €3 Duty on Low-Value Parcels: Will the tightening measures effective?

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On December 12th, 2025, the Council of the EU agreed to accelerate the tightening measures on extra-UE low-value parcels, strategically targeting Chinese e-commerce platforms like Shein and Temu with a fixed €3 customs duty on items valued under €150, set to take effect on July 1st, 2026.

📦 The idea is to stop the growing wave of cheap goods that enter Europe without customs duties, putting local businesses at a disadvantage. However, a recent unilateral action by Italy serves as a warning of potential unintended consequences.

On January 1st, 2026, Italy introduced a €2 tax on parcels valued below €150 arriving from non-EU countries. The result was immediate: e-commerce companies simply rerouted shipments through Poland, Germany, and other EU member states. Hence, Italian logistics hubs might lose substantial revenues, while consumers continue receiving the same products with minimal delay.

⚠️ The Italian experience underscores a critical vulnerability in the EU’s new plan. Without a perfectly synchronized and harmonized enforcement strategy across all 27 member states, the €3 duty risks becoming a mere redirect, rather than a reduction, of the Chinese e-commerce volume. The measure is a first step toward fair competition, but its success depends on unified implementation.

Cooperazione digitale UE–Cina

Forefront of EU–China digital cooperation

Cooperazione digitale UE–Cina

CPO & Partners is delighted to share its active participation in the prestigious European Union Chamber of Commerce in China Site Tour at China Mobile Shanghai Industrial Research Institute and Shanghai Mobile New-Quality Productivity Exhibition Hall.

🚀 This event showcased cutting-edge innovations in 5G, AI, big data, IoT, and new-quality productivity, with demonstrations of Baidou Satellite guidance, drone navigation, and smart transportation.

🎤 Keynotes on cross-border compliance, cloud-network integration, and data pathways by China Mobile experts provided invaluable insights for Sino-European digital collaboration.

🤝 Our presence underscores our commitment to bridging Italy-China business, leveraging nearly 20 years in Shanghai to explore compliant digital infrastructure opportunities for our clients.

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D.Lgs. 211/2025 – New Criminal Liability and Decree 231

2026-02-03-Focus--Decreto-Legislativo-30-dicembre-2025,-n.-211

Published 9 January 2026, Legislative Decree 30 December 2025, no. 211 enters into force 24 January 2026. Implementing Directive (EU) 2024/1226, the decree transforms administrative violations of EU restrictive measures into criminal offences with direct entity liability under Legislative Decree 231/2001.

  • New Criminal Code offences (Articles 275-bis et seq.) target asset freezes, making funds available to designated entities, authorisation breaches, and gross negligence in dual-use classification. Extraterritorial reach covers Italian nationals abroad.
  • Entity liability (Article 25-octies.2): 1-5% global turnover sanctions (min. €3-40M), 1-6 year disqualifications. Exemption requires updated 231 Models with CONSIS screening and dual-use protocols.
  • Italian groups with China WFOEs, joint ventures and minority stakes: Chinese supply chains circumvent Russia sanctions (19 EU packages). Parent companies risk liability for subsidiary/participated entity violations if exercising direction or deriving benefit.

Actions: CONSIS screening, 231 Model update, training for China operations.

Customs-Duties-The-EU-Closes-Low-Value-Parcels-Loophole

Customs Duties: The EU Closes Low-Value Parcels Loophole

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On November 13th, 2025, the European Commission agreed to eliminate the €150 customs duty relief threshold and potentially introduce “handling fees” on e-commerce packages as of 2026.

Given the evolution of the e-commerce model, this exemption is no longer justified and creates unfair competition. This initiative directly addresses the sharp rise in low-value B2C parcels shipped from non-EU platforms to EU consumers.

This measure aligns with the VAT framework already in force since 2021, which abolished the €22 VAT relief threshold, applying VAT on all commercial goods imported into the EU from third countries and requiring an import declaration.

The removal of the customs duty exemption threshold means that all goods, regardless of their value, will no longer be exempt from customs duties – ensuring fairer conditions between wholesale and retail importers.

Until mid-2028, a temporary system will be in place to facilitate duty calculation on low-value parcels; afterwards. the EU Customs Data Hub will centralize the entire customs processing.

This agreement marks a pivotal step in the modernization of EU customs procedures, paving the way for a more streamlined, transparent, and equitable system.

 

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