作者｜骑鲸出海 周松 马年春节的年味还没散尽，欧盟已经给中国跨境电商卖家送来了一份"大红包"。 只不过，这个红包拆开一看，是关税。 近日，欧盟委员会税务与海关联盟总司正式公布跨境电商进口监管改革方案：自2026年7月1日起，欧盟将废除沿用数十年的150欧元以下小额包裹关税豁 免政策，改为对每一件进口商品统一征收3欧元关税。 图源：欧盟官网 现实数据足够刺眼：仅在2024年，进入欧盟的低价小包裹就高达46亿件，其中91%来自中国。 问题也因此不再只是"成本上升多少"，而是更残酷的拷问: 当免税红利彻底终结，欧洲这块全球最大的跨境电商消费市场，还能容纳多少依赖低价生存的中小卖家？而欧洲电商的游戏规则，又将被改写成什么样 子？ 两年"缓冲期" 说起来，欧盟的小包裹免税政策，并不是为中国跨境电商量身定制的。 它最早可以追溯至1983年，并在1991年和2008年做出两次调整，逐步提升免征关税包裹的价值额度。与此同时，欧盟对低于22欧元进口包裹的增值税实行 了长期豁免，便利了小额包裹跨境流通。 按照规划，"3欧元"固定关税只是过渡方案，将从2026年7月1日持续至2028年7月1日，必要时可延长。过渡期结束后，150欧 ...

Core Viewpoint - The EU's new cross-border e-commerce import regulation reform, effective immediately, abolishes the long-standing exemption from customs duties for packages valued under €150, significantly impacting global e-commerce platforms and sellers targeting the EU market, particularly those with low-priced, low-margin products relying on direct shipping [1][4]. Group 1: Transition Period and Taxation - A two-year transition period has been established from July 1, 2026, to June 30, 2028, during which packages valued at €150 or less will incur a fixed customs duty of €3, regardless of product category [2][3]. - The fixed €3 duty applies uniformly, with no exemptions for specific goods, including those under VAT exemption clauses or those processed through the EU's IOSS [3]. Group 2: Financial Impact on Sellers - The new regulations will lead to increased costs for cross-border sellers, significantly compressing profit margins, especially for low-priced items and those with low gross margins, potentially resulting in losses for some products [6]. - Sellers face a dilemma: absorbing the new customs costs will drastically reduce profits, while raising prices risks losing price-sensitive customers, leading to a decline in order volume [6]. Group 3: Industry Adaptation and Competition - Experts recommend that e-commerce operators utilize the transition period to optimize pricing strategies and product assortments, enhance compliance capabilities, and consider local warehousing to mitigate the impact of the new regulations [7]. - Major platforms are already adapting; for instance, Temu aims to increase its European warehouse coverage to 80% by the end of 2026, while Shein is shifting 60% of its European orders to local warehouses and focusing on higher-value products [7]. Group 4: Long-term Industry Outlook - The tightening of customs duties on small packages is an irreversible trend that may lead to short-term industry pain but will ultimately drive the sector towards compliance and higher quality standards [9]. - The elimination of non-compliant businesses will enhance market competition, providing a fair platform for sellers focused on brand, quality, and innovation, while the EU's emphasis on green compliance may create additional premium opportunities for compliant sellers [9].