Customs and duties updates for sending low-value parcels overseas

Stay informed about new customs requirements affecting low‑value parcels sent into overseas destinations.

Customs and duties updates for sending low-value parcels overseas

Stay informed about new customs requirements affecting low‑value parcels sent into overseas destinations.

Countries worldwide are changing how low‑value parcels are treated at the border. The European Union has confirmed new customs rules for low‑value e‑commerce parcels, and some EU countries are also introducing national processing or handling fees.

Similar changes are emerging in other regions, as governments seek to protect local retailers and create a level playing field in the rapidly expanding cross‑border e‑commerce market.

This page will be updated regularly as new customs requirements are announced and come into effect.

Changes by world zone

(Learn more about world zones)

 

Zone C: Asia

Effective 1 January 2026, Thailand updated its national import duty rules. Items valued over 1 Thai Baht (THB) (approx. NZD 5 cents) will be charged import duties and taxes while documents remain exempt.

If your parcel is sent via:

  • Economy and Courier services: Thailand Post will deliver parcels and collect duties, tax and processing fees at the door. Payment can be made by QR code or cash.
  • Express services: Our delivery partner in Thailand will contact the receiver to collect duties, tax and fees.
  • For NZ Post business account holders: Express Delivered Duty Paid is available, so receivers won’t have to pay charges on delivery.

Zone D: Canada, Europe and United Kingdom

From 1 July 2026, the European Union (EU) will change how customs duty applies to low‑value parcels entering the EU. This change is part of a broader EU customs reform designed to address fraud, ensure fair competition, and manage the growing volume of low value parcels entering the EU. 

What’s changing  

  • The current €150 customs duty exemption threshold will be removed. 
  • All items sent to the EU, regardless of value, will be subject to customs duty. 
  • A customs duty of €3 (approx. NZD $6) will apply per item, not per parcel.

For more information, visit the European Council website

Why fees may differ across EU countries:

While the EU sets a standard customs duty, individual EU countries may decide not to apply it. Instead, they may apply their own national duties or handling fees. These charges and their start dates can vary by country, so customers may notice different fees depending on the destination.

Value Added Tax (VAT) within the EU:

Since July 2021, the EU has removed its VAT exemption for low‑value commercial imports. All commercial goods entering the EU are charged VAT regardless of value. The upcoming 2026 duty changes are in addition to VAT.

Updated: 8 May 2026.

Effective 1 March 2026, a €2 (approx. NZD $4) per unique HS code customs charge applies to imported parcels valued at €150 or less, although its application varies depending on whether the good is sent C2C, B2B or BSC and the declared value of the parcel. This charge is instead of the EU wide €3 customs duty per HS code item. 

This charge applies to items sent to France and its overseas territories, including Mayotte, French Guiana, Saint‑Martin, Guadeloupe, Martinique, and Réunion. Parcels sent from within the EU are exempt. 

The customs fee is charged when the VAT is required. 

How it works

The table below shows how the charge is applied.

Type of parcel

Declared value of the parcel 

Customs duty charged per unique HS code 

To Mayotte, French Guiana, Saint-Martin 

To Metropolitan France 

To Guadeloupe, Reunion, Martinique 

Business to Business (B2B) / Business to Consumer (B2C) 

€22 (approx. NZ$44) or below 

€0 

€2 

€0

Business to Business (B2B) / Business to Consumer (B2C) 

above €22

€0 

€2 

€2 

Consumer to Consumer (C2C) 

€45 (approx. NZ$90) or below 

€0

€0

€0 

Consumer to Consumer (C2C) 

above €45

€0

€2 

€2 

*€0 indicates no customs duty applies.

Payment method

For business customers, the customs charge can be collected by the sender/shipper at the checkout through the EU Import One Stop Shop (IOSS) regime. French customs also provide the option for receivers to pay the customs charge upon delivery. In cases where the charge is collected by the postman or courier, a 20% VAT is applied. For example, if a parcel contains items classified under three HS tariff codes, the total customs charges due will be €7.20 (€6 plus 20% VAT on €6).

Effective 1 January 2026, the Romanian Government introduced a flat 25 RON lei (approx. NZD $10) logistics fee on parcels sent as part of commercial transactions from outside the EU, valued up to €150.  

Gifts sent between consumers are not subject to the fee, provided local customs don’t consider them commercial items. 

Zone US: United States of America

From 29 August 2025, the United States removed the US $800 duty‑free (de minimis) exemption for incoming shipments.
Letters and documents, as well as genuine personal gifts up to NZD $150, may still be exempt from import duties if they meet U.S. Customs requirements

 You must provide a 10‑digit Harmonised Tariff (HTS) code, country of origin (COO), value of goods, and an accurate goods description for each item in the parcel. Use our Tariff Lookup API to help classify your goods.