Three-euro customs duty on low-value shipments from third countries takes effect July 1
From July 1, 2026, a fixed three-euro customs duty per item will apply to low-value shipments from outside the EU, with an additional two-euro handling fee from November 1. The changes affect all online purchases from countries like China and the US.
As of July 1, 2026, a new European Union regulation introduces a fixed customs duty of three euros per item for low-value shipments from third countries. The regulation abolishes the previous exemption for shipments worth up to 150 euros.
The duty applies to individuals who are not VAT payers and covers all goods purchased through distance selling – online stores and marketplaces outside the EU. Responsibility for collecting the duty lies primarily with sellers, carriers, or customs agents. If goods are returned, the duty is not refunded unless the items are defective or do not meet the contract terms.
From November 1, 2026, an additional handling fee of two euros per item will be introduced for all shipments under 150 euros from third countries. The exact implementation details are still being finalized.
Value-added tax will still apply, and its collection procedure remains unchanged. If the seller uses the special IOSS scheme, taxes can be paid at the time of purchase. Otherwise, they must be paid during customs clearance.
The changes do not apply to gifts worth up to 45 euros or to goods from countries with which the EU has free trade agreements. For example, a shipment of three sunglasses and shoes will incur a duty of six euros, while ten identical water filters will cost three euros.
The aim is to promote fair competition and prevent fraud, where shipments are artificially split to avoid duties. According to the State Revenue Service, Latvia received 2.07 million shipments from third countries in 2025, with nearly 90% originating from China.
