Regulatory News

On February 20, 2026, the United States Supreme Court ruled that the tariffs issued under the International Emergency Economic Powers Act (IEEPA) are unlawful. We understand that this news has prompted questions about previously assessed duties and taxes. We are committed to helping our customers navigate the regulatory environment and providing updates when we have them. No other duties or tariffs are impacted by the Supreme Court’s ruling.  

Our intent is straightforward: if refunds are issued to FedEx, we will issue refunds to the shippers and consumers who originally bore those charges. FedEx is prioritising its Phase-1 submissions based on liquidation dates. FedEx is committed to working expeditiously to issue refunds for IEEPA tariffs paid to its customers for whom it served as customs broker as soon as it begins receiving refunds from CBP.  

We are committed to transparency and will communicate clearly as additional direction becomes available from the U.S. government and the court.  

Section 122 Clarification:
 

On May 7, 2026, the U.S. Court of International Trade (CIT) ruled that the temporary tariffs imposed under Section 122 of the Trade Act of 1974 are unlawful because the economic conditions required for implementation were not met. This opinion only applies to two businesses and the State of Washington, importers who brought the suit, and the decision has already been appealed by the government. Tariffs imposed under Section 122 are separate and distinct from IEEPA tariffs. This decision does not impact the IEEPA refund process, and Section 122 duties are not currently eligible for IEEPA tariff refunds. At this time, FedEx will continue to assess and collect Section 122 tariffs in accordance with current government guidance, unless and until further direction is issued by U.S. authorities.  

Since July 1, 2021, the Value-Added Tax (VAT) has been collected for all goods being imported into the European Union (EU), after the VAT exemption for imports below €22 was abolished. The exemption of import customs duties for consignments of a value not exceeding €150 has remained in place. At the time, a voluntary Import One Stop Shop (IOSS) was introduced for e-commerce suppliers and online marketplaces/platforms to declare and pay VAT for distance sales of goods imported from non-EU countries in consignments not exceeding €150. In February 2026, the EU adopted a number of measures targeting small shipments, aimed at limiting the influx of e-commerce low-cost goods, which have entered the EU duty-free until now. 

Removal of the €150 import duty exemption low value threshold (de minimis)

Until July 1, 2026, imported goods in a shipment with an intrinsic value not exceeding €150 could enter the EU without paying import duty under what is known as “de minimis”, an exemption from duty being applied. From July 1, 2026, this exemption ended. 

1. The EU €150 import duty exemption low value threshold (de minimis) is being removed. For imported goods in a B2C shipment with an intrinsic value not exceeding €150, a €3 customs duty will be applied per line of the customs import declaration (which can contain one or more items, depending on the tariff classification). 

2. There are a few exceptions: 

The VAT rules for imports into the EU remain unchanged (the VAT de minimis exemption was removed in 2021, and all goods imported into the EU are subject to VAT, regardless of value). 

• For B2B VAT registered recipients, standard duty rates will be applied. 

• For shipments originating from countries with which the EU has a free trade agreement, and which are not sold under the IOSS scheme, duty relief can be applied. 

The measure will stay in place until the permanent arrangement to replace the low value exemption is in place. The measure is distinct from the future EU “handling fee” for e-commerce.  

Timing: from July 1, 2026, until the permanent removal of the import de minimis is in place (expected in 2028).  

Additional data is required: the Product Identifiers (PIDs) 

The changes being introduced also bring in a requirement to submit additional data elements:  

For each product imported into the EU customs territory in a B2C shipment (that is, a shipment of goods sold in distance sales of imported goods, as defined in Article 14(4), point (2), of Directive 2006/112/EC), the European Commission is introducing new mandatory requirements to be provided by the shipper, namely:  

• Merchant Product Identifier - the merchant’s unique code to identify goods, usually the SKU (Stock Keeping Unit), item code or product code.  

• Non-standardized Manufacturer Product Identifier - a product identifier that is assigned by a manufacturer, producer or product supplier and which does not rely on internationally recognized standards.  

• Standardized Manufacturer Product Identifier (only if it exists) - a product identifier that is assigned by a manufacturer, producer or product supplier and which relies on internationally recognized standards. It is often identified with a bar code, ISBN, EAN, or GTIN.  

These are usually referred to as Product Identifiers (PIDs), a unique alphanumeric code assigned to a specific model, batch or article, at any packaging level, ensuring its precise, unambiguous identification and traceability at every stage of the supply chain, from the offering for sale, including online or distance sale, to the sale and supply, and to post-market activities  

FedEx, acting as customs broker at the time of import into the EU customs territory, will have to submit these in the customs entry to the customs authorities during the clearance process.

The EU is introducing an EU-wide Handling Fee on low-value consignments (below €150), as follows:

• A fee per item released for free circulation (imported), or;  

• A reduced fee if the importer at the time of release for free circulation is a Trust and Check trader operating a customs warehouse for distance sales. Trust and Check is a new trusted trader concept introduced by the EU customs reform that builds on the AEO status.

The amounts are yet to be defined. The handling fee will be collected by national customs for the services rendered for releasing for free circulation goods sold in distance sales. It will be non-refundable.

Timing: this measure has been adopted as part of the EU’s Customs Reform. Implementation is anticipated by November 1, 2026.

In parallel, some EU Member States have moved to impose national import handling fees on low-value goods, ahead of the planned EU customs reform.

• Romania has implemented a “national logistics tax” of 25 RON (approx. €5) for all B2C shipments below €150 dispatched from outside the EU and delivered in Romania, regardless of the entry scheme. The national logistics tax applies from January 1, 2026. There is currently no information in Romanian legislation indicating that the national logistics tax would be removed once an EU-wide handling fee is introduced. 

• Italy included a €2 handling fee for low-value imports in its 2026 budget law, which has been adopted and effective as of January 1, 2026. After several suspensions, on June 22, 2026, new postponement of the fee on October 1, 2026, was decided by the government.

• France applied a €2 fee per line of the declaration (customs administration fee) for all shipments cleared in the simplified clearance from March 1 to June 30, 2026. The French fee was suspended on July 1, 2026.

The European teams are monitoring the developments closely and will provide updates as more information becomes available and certain.  

Council of the EU – Customs: Council Agrees to Levy Customs Duty on Small Parcels as of July 1, 2026  

Council of the EU – Council gives final green light to new customs duty rules for small parcels

Council of the EU - EU customs: Council and Parliament agree on landmark reform

European Commission – Commission welcomes historic agreement to reform EU Customs Union   

European Parliament – Deal reached on Union Customs Code reform

To stay updated on this legislation change, please visit our dedicated De Minimis page.

Beginning July 8, 2026, the U.S. Consumer Product Safety Commission (CPSC) will require all U.S. importers of CPSC regulated products to electronically file (eFile) the data elements needed for Participating Government Agency (PGA) clearance at the time of entry into the United States. 

The full CPSC PGA message set will require importers to provide additional data elements for each product imported. To streamline the process, importers may pre-file information about the product in CPSC’s Product Registry allowing the broker to transmit an abbreviated CPSC message set.

Recent reports have indicated that it may take some time to complete the CPSC Product Registry process, so we recommend importers register in the CPSC Product Registry as soon as possible, if interested. To prevent clearance delays, we strongly encourage you to prepare for the eFiling initiative. 

For more information check out our regulatory alert here.  

The United States government has discontinued a series of import tariffs implemented under the International Emergency Economic Powers Act (IEEPA).   

On February 20, 2026, the U.S. Supreme Court issued a decision declaring that IEEPA does not authorize the President to impose tariffs on U.S. imports. In response, an Executive Order (EO) titled “Ending Certain Tariff Actions” was published terminating the collection of the additional duties imposed under IEEPA.   

To comply with this EO, U.S. Customs and Border Protection (CBP) published Cargo Systems Messaging Service (CSMS) # 67834313 listing the impacted tariff actions implemented under IEEPA and stated the actions will no longer be in effect for goods entered for consumption or withdrawn from warehouse for consumption, on or after 12:00 a.m. eastern time on February 24, 2026. On that date, all Harmonized Tariff Schedule of the United States (HTSUS) numbers related to the IEEPA tariff actions will be inactive in the Automated Commercial Environment (ACE). 

U.S. Supreme Court decision “Learning Resources, Inc. v. Trump, President of the United States” published February 20, 2026
https://www.supremecourt.gov/opinions/25pdf/24-1287_4gcj.pdf?utm 

Executive Order “Ending Certain Tariff Actions” published February 20, 2026 
https://www.whitehouse.gov/presidential-actions/2026/02/ending-certain-tariff-actions/ 

CBP CSMS #67834313 “Ending Collection of International Emergency Economic Powers Act Duties” published February 22, 2026 
https://content.govdelivery.com/bulletins/gd/USDHSCBP-40b11c9?wgt_ref=USDHSCBP_WIDGET_2 

Executive Order titled “Continuing the Suspension of Duty-Free De Minimis Treatment for All Countries” published February 20, 2026  
https://www.whitehouse.gov/presidential-actions/2026/02/continuing-the-suspension-of-duty-free-de-minimis-treatment-for-all-countries/ 

From July 1, 2026, the European Union (EU) will introduce new customs duty rules for low value goods imported from third countries and territories into the EU customs territory. These changes will apply to anyone (business, ecommerce sellers, marketplaces, and consumers) receiving international shipments, and they may influence the way you ship and sell across borders.

At FedEx, we have over 50 years of experience in helping our customers navigate global trade and regulations. As the EU moves forward with this change, in the framework of the wider EU Customs Reform, we’re here to help you stay informed and well prepared. More detailed guidance will follow when the regulation is final and official guidance is announced.

Until now, imported goods in a shipment with an intrinsic value not exceeding €150 could enter the EU without paying import duty under what is known as “de minimis”, an exemption from duty being applied.

From July 1, 2026, this exemption ends. For imported goods in a shipment with an intrinsic value not exceeding €150, a €3 customs duty will be applied per each line of the customs import declaration (which can contain one or more items, depending on the tariff classification).

There are a few exceptions:

·       For B2B VAT registered recipients, standard duty rates will be applied.

·       For free trade agreement shipments not sold under the IOSS scheme, duty relief can be applied.

(However, for free trade agreement shipments sold under the IOSS – Import One Stop Shop scheme, the €3 customs duty will be applied per declared item).

The VAT rules for imports into the EU remain unchanged (the VAT de minimis exemption was removed in 2021, and all goods imported into the EU are subject to VAT, regardless of value).

Additional Data Requirements

From July 1, 2026, for each product imported into the EU customs territory in a shipment with an intrinsic value not exceeding 150 EUR (with the exception of B2B VAT registered imports), the EU Commission is introducing new custom requirements to be provided by the shipper, namely:

·       The merchant product identifier.

·       The non-standardized manufacturer product identifier.

·       The standardized manufacturer product identifier (only if it exists).

This new requirement will be enforced from November 1, 2026, following guidance from the European Union authorities.

 FedEx, acting as customs broker at the time of import into the EU customs territory, will have to submit these in the customs entry to the customs authorities during the clearance process.

Missing these custom requirements will lead to the impossibility to clear shipments.

 We are sharing this update ahead of the announced effective date, so you have time to prepare for the upcoming changes. 

While these new rules will affect all low‑value imports into the EU, early awareness helps you plan, make informed decisions, and continue shipping with clarity as the reforms take shape.

The European Commission has also proposed an EU-wide handling fee for low value goods, to be introduced at a later stage. We will share updates as soon as details are confirmed.

Visit our Navigating EU de minimis removal and Low-Value Changes web page for more.

The Tax Administration Service (SAT) reported that the mandatory submission of the electronic Value Manifestation (eMV) through the Single Window for Foreign Trade (VUCEM) will be effective starting August 1, 2026, to allow for certain regulatory adjustments and for companies engaged in foreign trade to be prepared to comply with this mandatory provision. For more information click here.

We want to keep you informed regarding the entry into force of Resolution 000500 of November 28, 2025, which established the procedure for the settlement and payment of the Tax on Single-Use Plastics (IPUSUI) in import operations. FedEx, in its capacity as an authorized intermediary for the postal traffic and express shipment modality, is in the process of requesting urgent clarifications from the Department of National Taxes and Customs - DIAN on critical aspects of its application. 

Click here for more information

Effective February 2, 2026, Eircodes (postcodes) will be required for all FedEx shipments to and from Ireland. Eircode is Ireland’s smart postcode system.  It is a 7-digit postcode that is unique and specific to every residential or business postal address.  
Without a full and accurate postcode, you will no longer be able to create shipping labels. 
To prepare for this change, we recommend that you review and update your address book and/or databases now. To find or check an Eircode, you can use Ireland's Eircode finder tool here. Effective March 1, 2026

Background 

France introduced a new national tax on small parcels, named “taxe sur les petits colis” (TPC) on low value imports.  

The fee applies to shipments being imported into France (including Martinique, Guadeloupe and Réunion) and Monaco from outside of the European Union (EU) customs territory, with a declared value below €150.  

For full details about the "taxe sur les petits colis", please visit the French Customs Page: 

Taxe sur les petits colis : point d'information sur sa mise en œuvre | Portail de la Direction Générale des Douanes et Droits Indirects

Key Changes (Effective March 1, 2026) 

Beginning March 1, 2026, France applies a tax on import flows of low value shipments as follows: 

• The new tax applies to each item of merchandise at the time of import (defined by a unique Harmonize System code of 6 digits), at a rate of €2 per item. 
• If the shipper uses IOSS*: the fee will be collected through the IOSS mechanism. 
• If IOSS is not used: the fee will be charged at the time the shipment is imported.  

These €2 show as a separate line on the customs declaration, under code D205, and will be consolidated in the duty line on the FedEx duties and taxes invoice. 

This fee is expected to remain in place until a future EU wide handling fee is adopted as part of the EU Customs Reform package. 

What this means

Non-EU shippers sending to France: 

• Low value shipments (<€150) to France will now incur a €2 fee per declaration line.  
• Shippers may update pricing, checkout information, and customer communication to reflect these new import costs for buyers in France. 

EU-based shippers sending to France: 

• No impact on intra-EU shipments. 
• The fee applies only to goods imported into France from outside of the EU customs territory. 

Importer from France receiving goods from outside the EU: 

• French buyers may see the €2 fee included in the total cost of delivery, either collected through IOSS at checkout (if applicable) or upon import.

Status & Next Steps 

We are actively monitoring the regulatory developments and further assessing its implications. 

Further details will be shared when available. 

For the latest updates, please bookmark this page and check back regularly. 

* IOSS - Import One-Stop Shop allows sellers to charge VAT at the point of sale and report it via one monthly return in one EU country. France is instructing IOSS Sellers to also account for Handling Tax within their returns.

Mexico enacted an import tariff hike on 1,463 Harmonized System (HS) codes spanning over 17 types of goods. The increase does not apply to originating goods compliant with the Rules of Origin of the 14 Free Trade Agreements (FTAs) with 52 countries maintained by Mexico. For more information, click here.

Effective February 2, 2026, Eircodes (postcodes) will be required for all FedEx shipments to and from Ireland. Eircode is Ireland’s smart postcode system.  It is a 7-digit postcode that is unique and specific to every residential or business postal address.  
Without a full and accurate postcode, you will no longer be able to create shipping labels. 
To prepare for this change, we recommend that you review and update your address book and/or databases now. To find or check an Eircode, you can use Ireland's Eircode finder tool here.

Effective Jan. 1, 2026, a customs broker’s business number (BN) can no longer be used to release and account for commercial goods with the Canada Border Service Agency (CBSA) on behalf of an importer. This is a CBSA-mandated requirement affecting all commercial importers, regardless of carrier, and is not a FedEx-driven change.  

This means all FedEx Brokerage and Brokerage Inclusive (BI) customers importing commercial goods into Canada must complete the mandatory CARM steps prior to this date to avoid clearance delays and potential penalties.  

Visit fedex.ca to help ensure a smooth transition to CARM. For additional support, you may contact CARM@fedex.com.

Chile’s Tax Authority (SII – Servicio de Impuestos Internos) and Chile’s Customs Authority issued joint Resolution No. 103 (for SII) and No. 3507 (for Customs), which regulates the implementation of import processes for low value goods subject to SII’s Simplified Taxation Regime and the increases Chile’s duty de minimis from US$41 to US$500. 

 What has changed? 

Starting on October 25, 2025, VAT will apply to the sale of low value goods shipped to Chile, when these goods are purchased remotely by natural persons in Chile from foreign e-commerce platform or vendors without legal presence in Chile. VAT will be collected by the foreign vendors at the time of purchase and remitted to SII directly (if the vendor is registered in SII’s Simplified Taxation Regime) or at the border. 

Click here for more information. 

Biological materials must be shipped with accurate descriptions of shipment contents and must be labeled, packaged, placarded, and declared in accordance with international, U.S. federal, and state regulations.

For details of what's required see CBP: Clearance of Biological Materials by U.S. CBP or Importing Shipments of Biological Specimens to the U.S.

Background 

The U.S. de minimis provides for the duty- and tax-free entry of articles valued at $800 or less that are imported by one person on one day. Effective May 2, 2025, products of China and Hong Kong were no longer eligible for de minimis treatment and became subject to all applicable duties, taxes, and fees.

What has changed?

On July 30, 2025, President Trump issued an Executive Order (EO) titled “Suspending Duty-free De Minimis Treatment for All Countries.” This EO announced the elimination of de minimis treatment under 19 U.S.C. § 1321(a)(2)(C) for imports to the U.S., regardless of value, country of origin, mode of transportation, or method of entry. This change is effective for goods entered for consumption, or withdrawn from warehouse for consumption, on or after 12:01 a.m. Eastern Daylight Time on August 29, 2025. 

Effectively, low-value shipments to the U.S. will no longer be eligible for de minimis treatment and will be subject to all applicable duties, taxes, and fees to be paid in accordance with applicable entry and regular payment procedures.

Click here for more information.

On July 27, 2025, the Mexican government announced an increase in the flat import tax rate from 19% to 33.5%, effective August 15, 2025. Click here for more information.

On April 7, 2025, the Mexican government published regulatory amendments modifying the simplified customs clearance process, adding information requirements for e-commerce transactions involving express shipments to be imported into Mexico. The regulatory amendments took effect on April 8, 2025, while the new information requirements will come into effect starting May 1, 2025. Please click here for more information.

U.S. Customs and Border Protection (CBP) is rolling out an automated capability to enforce the de minimis threshold that allows for the duty and tax-free entry of shipments with an aggregate value of USD 800 or less per person, per day. FedEx customers are reminded that if a recipient’s aggregated imported shipments exceed the $800 de minimis daily threshold, then informal or formal entries may be required—including payment of all applicable duties, taxes, and fees—and may be subject to delays as a result.

While the “per person, per day” de minimis provision is already actively enforced by CBP, we anticipate that automated enforcement of this provision will lead to more consistent and comprehensive treatment by CBP.

To avoid potential clearance delays, FedEx encourages customers to follow these best practices to remain in compliance with CBP guidelines:

1. Provide precise cargo descriptions when creating shipments with FedEx. These guidelines include a precise product description, specific monetary value and currency, shipper and recipient details, as well as a Harmonized System (HS) code (where required). Vague merchandise descriptions violate CBP guidelines and may delay clearance.
2. Ensure you are using the most updated version of FedEx shipping software.
3. If inbound shipments are heading to fulfillment centers:
   • Follow CBP’s guidance during shipment creation, including listing the consignee’s name as “[Merchandise Owner Name] c/o [fulfillment center name]”
   • Contact your account executive for further details

To learn more about this regulatory update, please click here, and check additional support resources regarding “Global Commercial Invoice Basics”.

U.S. Customs and Border Protection (CBP) has announced that it will begin rejecting any U.S. import shipment data containing vague or missing descriptions effective November 12, 2024. This rejection will make it impermissible to move shipments into the U.S. until complete data is submitted.

FedEx customers are reminded of the importance of providing precise cargo descriptions when creating their shipments with FedEx to ensure their shipments comply with CBP’s regulations. After the effective date, any shipments identified by CBP as containing vague or missing descriptions will be rejected by CBP and may incur delays.

Precise descriptions accurately describe what the goods are made of and their intended use. Examples include “children’s toys made of plastic” rather than “toys”, and “women’s dresses made of 60% cotton 40% polyester” rather than “clothing”.

For guidance on how to provide an accurate goods description, please visit our fedex.com page. Additionally, click here to find support resources to learn more about this regulatory update.