Luxembourg to be first in EU to introduce tax on cheap parcels from China

From 1 January 2026, Luxembourg will be one of the first EU countries to introduce a new levy on so-called petits colis - small consumer parcels from countries outside Europe with a value of up to €150. The new levy will amount to €2 per parcel and will apply regardless of the type of goods. The decision anticipates similar measures that the EU as a whole does not plan to introduce until the fourth quarter of 2026.

The main motive for introducing the tax is to combat the mass import of cheap products, often of dubious quality, from platforms like Shein and Temu, based in China. These marketplaces offer thousands of products at prices lower than their European counterparts, often violating safety, labelling and consumer rights standards.

While consumers are enjoying affordability, European manufacturers and regulators are documenting growing risks, from uncompetitive terms to the supply of uncertified or even banned goods. Shein, in particular, has been criticised in recent months for distributing potentially dangerous products, including clothing and baby products.

For buyers used to ordering on AliExpress, Shein, Temu and other foreign sites, this will be a noticeable limitation. Cheap goods may be followed by additional payments, and with them delays at customs, inspections, or complete refusal of delivery.

At the same time, within the EU, the new rules may become an additional incentive for the development of local platforms and fair competition among European producers, previously displaced by ultra-low-cost imports.