Import rules for goods from China: what changed in 2026
A dated summary of 2026 changes for goods from China: US tariffs and de minimis, the EU's €3 parcel duty, the UK's £135 plan and Canada's steel surtax.

Key takeaways
- United States: the IEEPA tariffs ended in February 2026, a 12.5% Section 301 forced-labor duty applies to products of China from 24 July 2026, and the $800 de minimis exemption stays suspended until the law ends it on 1 July 2027.
- European Union: the €150 customs duty relief ended on 1 July 2026; until 1 July 2028, goods up to €150 sold to consumers pay €3 per item, and a €2 handling fee per item is expected from 1 November 2026.
- United Kingdom: HMRC plans to end the £135 low-value relief by October 2028 at the latest; until then the seller charges UK VAT on such sales and no customs duty is due.
- Canada: the 25% surtax on certain steel and aluminum goods from China continues, restated in a March 2026 amendment.
Import rules for goods from China changed in several of our markets during 2026, mostly for low-value parcels and for US tariffs. This summary is dated 24 October 2026 and records what official sources said on that date; check the linked sources for your shipment date.
Timeline
| Date | Change |
|---|---|
| 11 February 2026 | EU: Council Regulation (EU) 2026/382 abolishes the €150 customs duty relief |
| February 2026 | US: Executive Order 14389 ends the IEEPA tariffs |
| March 2026 | Canada: amendment restates the 25% surtax on certain steel and aluminum goods from China |
| 24 June 2026 | US: CBP suspends the $800 de minimis exemption indefinitely |
| 1 July 2026 | EU: temporary €3 duty per item on consignments up to €150 sold to consumers |
| 13 July 2026 | UK: HMRC policy paper on removing the £135 relief |
| 24 July 2026 | US: Section 301 forced-labor duties start; 12.5% for products of China |
| 1 November 2026 (expected) | EU: €2 handling fee per item for distance sales |
| 1 July 2027 | US: de minimis exemption ends by law |
| 1 July 2028 | EU: the €3 duty ends and normal rates apply |
| By October 2028 | UK: £135 relief removed |
United States
After the Supreme Court held that the IEEPA does not authorise tariffs, Executive Order 14389 ended those duties in February 2026. From 24 July 2026 CBP collects Section 301 forced-labor duties on imports from 60 economies; products of China and of Hong Kong pay 12.5%, with exemptions for groups such as steel, aluminium and copper articles. The earlier Section 301 duties on Chinese goods remain, so check Chapter 99 of the tariff for your code.
The $800 de minimis exemption ended for goods from China on 2 May 2025 and for all countries on 29 August 2025; CBP suspended it indefinitely from 24 June 2026, and Public Law 119-21 ends it on 1 July 2027. Low-value shipments are entered and pay duty. Our US customs guide and US import duty calculator explain what to add.
European Union
Council Regulation (EU) 2026/382 abolished the customs duty relief for consignments worth €150 or less. From 1 July 2026 until 1 July 2028, such goods sold to consumers in distance sales pay a temporary duty of €3 per item, an item being the goods that share the same tariff classification, description and origin. The European Commission expects a Union handling fee of €2 per item for distance sales from 1 November 2026. Business shipments pay the duty for their code. The EU import duty calculator covers the normal rates and VAT.
United Kingdom
For now, non-excise goods in consignments of £135 or less sold to UK customers pay no customs duty, and the seller charges UK VAT at the point of sale. HMRC's policy paper of 13 July 2026 removes that relief, with duty applying to low-value imports by October 2028 at the latest, from a date set by regulations. See our UK import guide.
Canada
Certain steel and aluminum goods from China continue to pay a 25% surtax on their value for duty, a rate restated in the March 2026 amendment to the China Surtax Order. Courier and postal shipments from China worth CAD 20 or less remain relieved of duty and taxes. Our Canada import guide has the details.
What this means for your shipments
- Single orders sent by express or post to consumers now pay duty in the US and the EU, so compare the cost with a consolidated shipment to a warehouse in the market.
- Check the full duty for your code, including additional duties, before you price your products.
- To Europe and the UK, our duties-paid China–Europe rail line includes duty and import VAT in the price.
- Send us your HS codes with a quote request, and our customs team confirms the duties before you ship.
FAQ
Do small parcels from China still enter the US duty-free?
No. Goods from China lost de minimis treatment on 2 May 2025, CBP suspended the exemption for all countries indefinitely from 24 June 2026, and the law ends it on 1 July 2027. Low-value shipments are entered and pay the duties that apply.
What is the EU's €3 duty on small parcels?
A temporary customs duty of €3 per item on goods in consignments worth up to €150 sold to consumers in distance sales, from 1 July 2026 until 1 July 2028. Goods that share the same tariff classification, description and origin count as one item.
Will the UK start charging duty on parcels under £135?
Yes, by October 2028 at the latest. HMRC's July 2026 policy paper removes the £135 relief from a date the Treasury sets by regulations; until then, non-excise goods of £135 or less sold to UK customers pay no customs duty.
Sources
- Federal Register: Suspension of the de minimis exemption (24 June 2026)
- CBP CSMS 69326983: Section 301 forced labor import duties
- European Commission: Guidance on the temporary EUR 3 customs duty and the Union handling fee (October 2026)
- GOV.UK: Reforming the customs treatment of low value imports (July 2026)
- Canada Gazette: China Surtax Order amendment (March 2026)
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