Dropshipping from China lets you sell without holding stock, while bulk import means buying inventory upfront and delivering from Europe. In 2026, the balance has shifted: the EU replaced its €150 duty exemption with a flat €3 duty per item category on low-value parcels from 1 July 2026, and a per-item handling fee is due to follow from 1 November 2026. Dropshipping is still a valid way to test products, but for proven sellers, bulk import is increasingly the more profitable model.
Key takeaways
- Since 1 July 2026, non-EU parcels of €150 or less pay a flat €3 customs duty per item category, as a transitional measure until the EU Customs Data Hub goes live, expected in 2028.
- An EU handling fee of €2 per item on B2C e-commerce parcels is scheduled from 1 November 2026, according to national customs authorities.
- Import VAT has applied to all parcels since 2021, usually collected through the IOSS scheme for orders up to €150.
- Dropshipping needs little cash but gives slow delivery (often 7-20 days) and thin margins; bulk import needs capital but delivers in 1-3 days with better margins.
- Many sellers test with dropshipping, then move winning products to bulk import or a hybrid model.
How do the two models work?
Dropshipping
A customer orders on your Shopify or WooCommerce store. The order is forwarded to a supplier or fulfilment agent in China, who ships the item directly to the customer by postal or e-commerce express line. You never touch the product.
Bulk import
You order hundreds or thousands of units from a factory, ship them by sea, rail or air freight, clear customs as a business importer, and store them in a European warehouse or 3PL that ships each order locally.
Side-by-side comparison
| Criteria | Dropshipping from China | Bulk import |
|---|
| Upfront cash | Very low | Medium to high (stock, freight, duties) |
| Unit cost | Higher (retail or small-batch pricing) | Lower (factory pricing at volume) |
| Delivery time to EU customer | Typically 7-20 days | Typically 1-3 days from EU stock |
| Customs per order | Each parcel cleared, €3 duty per item category plus VAT | One commercial clearance per shipment |
| Branding and packaging | Limited | Full control, private label possible |
| Quality control | Hard to inspect each parcel | Pre-shipment inspection on the whole batch |
| Returns | Complex and costly | Handled locally |
| Risk | Low stock risk, high reputation risk | Stock risk, lower reputation risk |
| Best for | Testing products, very wide catalogues | Proven products, brands, Amazon FBA |
What changed for EU dropshipping in 2026?
The end of the €150 duty exemption
Until mid-2026, goods worth €150 or less entered the EU free of customs duty, though VAT has applied since July 2021. From 1 July 2026, a flat €3 customs duty applies per item category (tariff line) in each low-value parcel. A parcel with one T-shirt pays €3; a parcel with a T-shirt and a phone case pays €6. This interim regime is expected to run until the EU Customs Data Hub is operational, planned for 1 July 2028, after which normal duty rates should apply.
A new handling fee
The EU customs reform introduces a Union handling fee on distance-sales parcels. Irish and Dutch authorities indicate a fee of €2 per item from 1 November 2026, separate from the €3 duty. Details on how it is collected may still evolve, so check with your carrier or marketplace.
France's national parcel tax
France introduced its own tax on small non-EU parcels from 1 March 2026, then suspended it from 1 July 2026 when the EU €3 duty took over. Check for future changes if you ship heavily to France.
Under the EU customs reform agreed in 2026, platforms and sellers facilitating distance sales are treated as the importer, with responsibility for duties and product compliance. Dropshippers selling under their own store brand should assume they carry this responsibility.
What does it do to margins?
Example: a €24.90 product with a €5 supplier cost, sold to a customer in France.
| Cost per order | Dropshipping | Bulk import |
|---|
| Product cost | €5.00 | €3.20 (volume price) |
| Shipping to customer | €4.50 (China e-commerce line) | €4.90 (domestic parcel) |
| Freight to EU (per unit) | Included above | €0.40 |
| Customs duty | €3.00 flat | about €0.40 (example 12% of customs value) |
| EU handling fee (from November 2026) | €2.00 | Not applicable to commercial bulk imports |
| Warehouse pick and pack | Included | €1.50 |
| Total landed and delivered cost | €14.50 | €10.40 |
Figures are illustrative; duty rates depend on the HS code, and VAT is collected in both cases. The point is that fixed per-item charges weigh heavily on low-priced dropshipped products. Use our landed cost guide to model your own numbers.
When should you switch to bulk import?
Follow this sequence when a product starts to work:
- Validate demand with dropshipping or a small air shipment: aim for consistent daily sales over several weeks.
- Calculate break-even: compare delivered cost per unit in both models, including the €3 duty and handling fee.
- Source a factory for volume pricing and branding; see how to find reliable suppliers in China.
- Order a first batch covering one to three months of sales, with a pre-shipment inspection.
- Choose freight: air for the first restock, sea or rail once sales are predictable.
- Store in Europe with a 3PL or Amazon FBA and keep dropshipping as a backup during stockouts.
Is a hybrid model possible?
Yes. Many sellers keep a long-tail catalogue on dropshipping while holding bestsellers in an EU warehouse. Others use a sourcing agent's warehouse in China to consolidate several products, apply branded packaging and ship in larger batches by air or rail. This reduces per-item charges and shortens delivery times without full sea-freight volumes.
Beyond costs, delivery speed affects conversion and reviews. European shoppers increasingly expect delivery within a few days, and marketplaces reward fast, reliable shipping with better visibility. Long transit times also increase "where is my order" contacts, refund requests and chargebacks, which add hidden costs to dropshipping.
Payment providers and advertising platforms also monitor dispute rates. A store with frequent late deliveries can face reserve holds on payouts or ad account restrictions. Bulk import, with stock in Europe and local tracking numbers, usually produces fewer disputes and better reviews. If you sell on Amazon, products fulfilled from European stock are also eligible for Prime, which is difficult to achieve with direct shipping from China. Our guide to Amazon FBA sourcing from China explains how sellers move bulk stock into fulfilment centres.
Which model should a new seller choose?
If you have little capital and no proven product yet, dropshipping or very small air shipments remain a reasonable way to learn what sells, as long as you price in the new per-item charges. If you already know your bestsellers, or plan to build a brand, bulk import usually pays for itself within a few orders. Either way, verify suppliers and test samples before you scale.
How Cina helps
Cina's supplier directory helps you move from generic dropshipping catalogues to direct factory relationships for your bestsellers. The warehouses in China and freight forwarders directories help you organise consolidation and bulk shipments to Europe. The logistics and Incoterms guide explains customs clearance, duties and VAT for business imports. Full details are on the Cina resources page.
Conclusion
Dropshipping from China remains a low-risk way to test products, but the EU's €3 parcel duty and upcoming handling fee have made it harder to scale on thin margins. Once a product proves itself, bulk import usually delivers lower unit costs, faster delivery and a stronger brand. Plan the switch early so your bestsellers are not stuck on the most expensive model.
