By Sophie Lindqvist, Global Law Wire

Parliament has passed a law imposing tax on international parcels worth up to €150. The vote closes a long-running gap in the customs regime. Until now, that €150 value band marked the ceiling for parcels arriving without a tax charge. Lawmakers have now removed the exemption's practical effect by statute.

The legislation targets the low-value import stream. That stream covers parcels bought from foreign online sellers and shipped directly to domestic consumers. The €150 figure has functioned as a de minimis threshold (the value below which goods escape duty at the border). The new law pulls those shipments into the tax net.

What does the law change?

The mechanism is simple. Parliament has extended the tax base to cover parcels that previously fell under the €150 ceiling. In practical terms, an imported parcel valued at, say, €40 or €120 now attracts tax where it did not before.

Think of it as lowering a tollgate. Previously, small vehicles passed free and only heavy trucks paid. Now every vehicle pays, regardless of size.

The change matters for volume. Low-value parcels make up the overwhelming share of cross-border e-commerce traffic. Taxing them shifts compliance duties onto sellers, marketplaces, or customs brokers depending on how implementing rules assign liability.

Why did parliament act now?

Lawmakers have faced pressure over lost revenue. Every parcel under €150 that entered untaxed represented foregone receipts. The volume of such parcels has grown with online shopping, and the cumulative fiscal loss grew with it.

There is also a competitive angle. Domestic retailers collect tax on every sale. Foreign sellers shipping parcels under the threshold did not. Parliament has now levelled that difference by statute.

What should practitioners do?

The practical consequences land in three areas.

• Customs compliance. Importers and carriers must prepare for tax assessment on parcels previously cleared without charge. Expect updated declaration procedures once implementing rules issue.
• E-commerce pricing. Platforms and sellers selling into the jurisdiction should recalculate landed cost (the full cost of a good at the buyer's door, including tax and fees) for shipments under €150.
• Contractual allocation. Supply agreements should state who bears the new tax — seller, platform, or consumer — to avoid disputes at delivery.

One caution: the statute's text sets the threshold change, but operational detail usually lives in secondary regulations. Watch for those. They will define collection mechanics, who remits the tax, and what documentation customs requires.

How does this fit the wider picture?

The move follows a global trend. Other jurisdictions have scrapped or tightened similar low-value exemptions in recent years, aiming to capture e-commerce revenue and protect local retailers. Each reform has pushed the same compliance work onto the same actors: marketplaces, couriers, and customs authorities.

For tax advisers, the lesson is direct. The €150 parcel exemption is no longer a planning assumption in this jurisdiction. Clients shipping consumer goods across borders should review their flows now, before the implementing rules arrive and the tax starts biting at the border.