Under current rules, parcels of a value of under €150 that are sent from a third country to a consumer in the EU are exempted from customs duties in the Member State of arrival.

Member States have reached political agreement to remove the exemption and have made a commitment to work on a temporary solution to collect the custom duties on e-commerce packages ahead of the creation of the EU Customs Agency and the EU Data Hub in mid-2028.

source: taxation-customs.ec.europa.eu