EUR 3 Customs Duty on E-Commerce Parcels Imported into the EU from 1 July 2026

From 1 July 2026,e-commerce parcels imported into the European Union from third countries and valued at up to EUR 150 will be subject to a new flat-rate customs duty of EUR 3 for each item line declared in the customs declaration. The new customs duty on online purchases from non-EU countries, including China, the United States and the United Kingdom, will end the existing customs duty exemption for low-value consignments and introduce significant changes for e-commerce platforms, online sellers and consumers in the EU.

How Is the EUR 3 Customs Duty Calculated per Product Line?

The most important innovation in the flat-rate system is the method used to calculate the new customs duty. The EUR 3 duty is not charged on the total value of the parcel and does not depend on the physical number of individual items contained in the package. Instead, the duty is calculated for each separate “product line” listed in the customs declaration.

Under customs law, a product line may include one or more goods in a consignment, provided that they have the sametariff classification, the same description and the same country of origin.

Although this distinction may appear minor, in practice it determines the final cost of online purchases. For example, if a consumer orders five identical cotton T-shirts, the goods will be treated as a single product line, resulting in one EUR 3 customs duty charge.

The mechanism becomes significantly more costly, however, when an order contains different products. Placing a T-shirt and a watch in the same online shopping basket will create two separate product lines, bringing the customs duty to EUR 6. Adding a third, entirely different product will increase the total duty to EUR 9.

The new customs duty applies without exception to all B2C distance sales consignments valued below EUR 150, regardless of the VAT collection mechanism used in a particular case, including the Import One-Stop Shop procedure, known as IOSS, or special arrangements.

The flat-rate duty also applies to product categories that were previously excluded from the customs duty exemption, including tobacco products, alcohol, perfumes and eaux de toilette.

Who Pays the EUR 3 Customs Duty on E-Commerce Parcels?

From a legal perspective, the allocation of liability for payment of the customs duty is intended to protect consumers from unexpected complications. Under the new rules, the individual purchaser of the goods is not treated as the direct customs debtor.

The legal responsibility for formally declaring and paying the EUR 3 customs duty when the goods cross the EU customs border rests with online platforms, distance sellers or other authorised representatives declaring the goods for import.

The main purpose of this approach is to protect EU residents from unexpected and burdensome charges imposed by postal operators. However, the situation must also be considered from an economic perspective. The Ministry of Finance and market analysts acknowledge that the actual cost of the measure will ultimately be borne by consumers.

Online shops and major e-commerce platforms are likely to include the customs duty in the displayed price of the goods or increase international delivery charges. As a result, consumers will ultimately bear the cost, although it should be presented transparently when they complete their purchase online.

No Customs Duty or VAT Refund When Returning Non-EU Purchases

For the e-commerce market, one of the most significant changes will be the substantial shift in the rules governing withdrawal from contracts and the return of unwanted purchases. The rules applicable from July 2026 do not allow a customs declaration for a low-value consignment to be invalidated once the goods have been released for free circulation.

This means that if a consumer decides to return a product ordered from outside the EU, they will not be entitled to a refund of either the EUR 3 flat-rate customs duty or the VAT previously paid. Returning the goods to Asia or North America will therefore result in the permanent loss of the customs and tax charges collected. This is likely to change the purchasing habits of European consumers, particularly in relation to impulsive, large-scale purchases of low-cost products, and reduce the flexibility of existing return practices.

How Will Customs Authorities Prevent Avoidance of the EUR 3 Duty?

Anticipating attempts by international sellers to circumvent the new rules, the EU legislature has equipped customs authorities with specific tools and anti-abuse clauses. One of the main mechanisms designed to protect the new system will be strict enforcement against the deliberate grouping of goods.

If sellers artificially combine multiple smaller orders into a single large parcel or use specific contractual arrangements to reduce the number of item lines in the customs declaration and thereby lower the flat-rate customs duty, customs authorities will be able to disregard such artificial arrangements and calculate the duty separately for each actual distance sale.

When examining consignments, customs officers will rely on specific indicators, including the presence of individual delivery labels placed inside a consolidated parcel, an unusually high frequency of customs declarations submitted by a single entity, and any discrepancies between the declared consignee and the actual place of delivery.

The rules also address goods stored in customs warehouses within the EU. If an online seller intends to dispatch goods directly from such a duty-suspended warehouse to a customer, the goods must first undergo the full procedure forrelease for free circulation, ensuring full customs and tax transparency.

Mandatory PID Product Identifiers from 1 November 2026

A particularly important requirement for digital operators is the widespread use of product identifiers, known as PIDs. Their use has been voluntary since the reform took effect in July 2026, but from 1 November 2026, they will become mandatory when declaring distance sales.

From a legal perspective, a PID is a unique alphanumeric code assigned to a specific batch, model or individual product, allowing the item to be clearly tracked at every stage of the global logistics chain. Whether an internationally recognised identifier or a standard imposed by a particular sales platform is used, public authorities will gain an effective tool for monitoring imported parcels.

This is intended to improve the safety of citizens and consumers by making it easier for customs authorities to identify and remove potentially dangerous or uncertified products, as well asgoods subject to EU prohibitions or strict restrictions.

Temporary EUR 3 Duty and the New Customs System from 2028

The decision to impose a fixed customs duty of EUR 3 is a temporary measure. This is because the comprehensive reform requires advanced IT infrastructure, which will take several years to implement fully across the EU.

The temporary solution will expire in mid-2028, when the centralised EU Customs Data Hub is expected to become fully operational. From 1 July 2028, customs duties will once again be calculated under a standard tariff-based system, taking into account the declared value, country of origin and precise classification of the product. The planned framework provides for four duty-rate bands of 5%, 8%, 12% and 17%, intended to simplify the customs valuation of e-commerce products, with rates such as 5% for toys and 17% for footwear.

EUR 3 Customs Duty and the EU Handling Fee

In the coming months, businesses and consumers will also need to pay close attention to a separate element of the reform intended to compensate national authorities for the administrative costs involved in processing consignments. The EUR 3 customs duty is separate from the proposed EU handling fee, which is currently being developed and may enter into force by November 2026, with an estimated charge of approximately EUR 2 per parcel.

Some countries have already introduced their own national handling fees for customs clearance. For example, France has set its fee at EUR 2, while Romania charges approximately EUR 5 per parcel. Member States will be required to phase out these national charges once the harmonised EU fee enters into force. This is intended to prevent large Asian distribution networks from routing their goods through the cheapest entry point at the EU border.

For the entire e-commerce import ecosystem involving goods from third countries, the coming years will therefore bring challenges associated with significant changes to logistics models, a substantial increase in financial burdens and stricter transparency requirements for consignments entering the EU single market.

Prepare Your E-Commerce Business for the New Customs Rules

The new customs duty on e-commerce parcels imported from outside the EU affects cost calculations, customs clearance procedures, and sales and delivery models. Contact our team to discuss how the new rules may affect your business and how to prepare your import processes accordingly.