Three-euro customs duty on low-value shipments from third countries takes effect today

Starting July 1, 2026, amendments to EU regulations introduce a new customs duty on low-value e-commerce consignments from non-EU countries. Previously, shipments valued at 150 euros or less were exempt from customs duty, but this exemption is now abolished. Instead, a simplified calculation method applies: a flat fee of three euros for each item line in the consignment.

The State Revenue Service explains that an item line is a product or group of products with the same tariff classification, description, and origin. For example, if a shipment contains four different clothing items – a dress, men's trousers, baby clothes, and a T-shirt – they are considered four separate lines, resulting in a total customs duty of 12 euros. However, if the goods come from EU warehouses, such as those used by Temu or AliExpress, this duty does not apply.

VAT still applies to all goods, but the payment procedure depends on the seller. If the online store or platform uses the IOSS scheme, taxes can be paid at the time of purchase, and the buyer does not need to handle customs formalities. Otherwise, taxes must be paid during customs clearance, which the recipient can do themselves via the VID electronic declaration system or by using paid services from postal or courier brokers.

Additionally, from November 1, 2026, an EU handling fee of two euros per item line will be introduced. These changes apply to goods from any third country, including China, the USA, the UK, Norway, and Switzerland. The EU aims to ensure fair competition, as third-country traders previously had a price advantage by not paying customs duty on small shipments.