From July 1: €3 Customs Duty on Goods from Third Countries
Starting July 1, 2026, an EU regulation introduces a €3 customs duty per item on shipments from non-EU countries. A €2 handling fee is planned from November 1.
As of July 1, 2026, individuals purchasing goods from online stores outside the European Union (EU) will have to pay a fixed customs duty of €3 per item. The change is introduced by EU Council Regulation 2026/382 of February 11, 2026, which abolishes the previous exemption from customs duty for shipments valued under €150.
The new rules apply to natural persons who are not VAT payers and cover all goods purchased via distance selling from third countries, including China, the US, the UK, and Norway. Responsibility for collecting the duty primarily lies with the seller, carrier, or customs agent. Only in exceptional cases will the recipient declare the goods. If goods are returned, the duty is not refunded unless the items are defective or do not meet the purchase agreement.
No customs duty is payable on gifts valued up to €45. For gifts over €45, standard import duty rates apply, often 0%. The fixed duty does not apply to goods from EU countries, shipments subject to prohibitions or restrictions, excise goods, shipments over €150, or goods for VAT-registered recipients.
The €3 duty is calculated per unit – one or more items with the same tariff classification, description, and origin. For example, three pairs of sunglasses and a pair of shoes would incur €6, while ten identical water filters would incur €3.
VAT still applies to all goods. If the seller uses the IOSS scheme, taxes can be paid at purchase; otherwise, they must be paid during customs clearance. Clearance can be done independently via VID's electronic systems or through paid broker services.
From November 1, 2026, a Union handling fee of €2 per item will be applied to all shipments from third countries valued under €150. Further details are still being clarified.
These changes aim to promote fair competition and combat fraud, such as splitting shipments or undervaluing goods. They also enhance security controls. According to VID data, Latvia received 2.07 million shipments from third countries in 2025, nearly 90% of which came from China.
