There are only a few months left before the new EU regulations “(EU) 2026/382” will be officially implemented on July 1. The long-standing tariff exemption policy for cross-border small packages under 150 euros will soon be completely cancelled.
作为近年欧盟跨境贸易领域力度最大的税制改革，新政彻底终结跨境低价直邮红利，从成本结构、合规标准、运营模式三重维度重塑中欧跨境电商格局，大批中小卖家及平台即将进入转型窗口期。
新政细则敲定
分阶段税制改革落地执行
据悉，《(EU)2026/382》条例已于2026年2月11日获欧盟理事会正式通过，2月18日登上欧盟官方公报定稿公示，今年7月1日起正式落地实施。
This reform completely abolishes the long-standing EU tax-free policy for low-value parcels and achieves full coverage of tax on all non-EU inbound parcels.
新政采用“过渡期+常态化”两段式执行方案：2026年7月至2028年6月为政策过渡期，针对150欧元以下小包，按HS编码类目征收3欧元固定关税，多品类混装包裹叠加计费；同年11月起，额外新增2欧元/件清关处理费，叠加原有IOSS增值税，单件跨境直邮包裹综合成本将增加5至8欧元。
Starting from July 2028, the EU will cancel the fixed tax model, and all inbound packages will be taxed in full according to the regular tax rules.
At the same time, the new regulations clarify the main responsibilities of cross-border e-commerce platforms, defining mainstream cross-border platforms such as SHEIN, TEMU, and AliExpress as de facto importers. They must bear joint and several responsibilities for customs clearance and compliance. Violating entities can be fined up to 6% of annual sales, and supervision has been significantly upgraded.
成本红利消退
低价直邮模式濒临出清
数据显示，2024年欧盟入境低值跨境小包总量达46亿件，其中91%来自中国跨境卖家，超六成包裹货值低于150欧元，低价直邮是中小卖家布局欧洲市场的核心模式。
This tax reform may break through the profit foundation of the low-price distribution model, and the low-cost development of the industry will face major challenges.
“固定关税叠加处理费、增值税后，30欧元以下低毛利爆款SKU利润基本归零，甚至出现亏损，跨境电商‘低价包邮’的主流打法行不通了”，杰航国际相关负责人表示。
多位跨境行业分析师在5月最新行业研讨中指出，本次政策不是短期成本调整，而是行业底层逻辑的重构。
过去依托免税红利、碎片化直邮、低申报套利的粗放式运营模式将失效，行业盈利门槛、合规门槛、入局门槛同步抬高，尾部低效卖家将加速出清。
行业加速迭代
本土化合规化成转型核心方向
政策落地倒逼行业快速迭代，头部跨境平台已率先完成战略调整，开启欧洲市场本土化布局。
At present, Xiyin has transferred more than half of its European orders to local warehouses for fulfillment, and has reduced low-order SKUs below 15 euros, focusing on high value-added products.
Tem officially announced its plan to achieve 80% coverage of European overseas warehouses by the end of 2026 and comprehensively reduce reliance on direct mail.
跨境合规领域业内人士表示，新政落地后欧盟海关数据系统实现全链路打通，拆分包裹、低报货值、乱填HS编码等传统避税手段彻底失效，精准合规申报将成为卖家生存底线。
The industry generally agrees that sellers need to complete three core adjustments during the window period: quickly streamline the SKU matrix and eliminate products with low customer orders below 30% gross profit; accelerate the layout of European overseas warehouses and replace the direct mail model with “bulk customs declaration + local distribution”; improve the full-process compliance system for declaration and adapt to the new EU regulatory rules.
