Starting July 1, 2026, the European Union will implement a fixed €3 import duty on every individual item within small online parcels valued up to €150 arriving from non-EU countries. This measure targets international e-commerce platforms and applies a fee per item listed on the customs declaration, regardless of the total number of items in a single shipment position.
How will the new €3 customs fee be applied?
The new taxation regime specifically targets small-value goods purchased remotely from third-party countries. For any parcel containing goods with a total value of up to €150, a flat fee of €3 will be charged for each individual item (stock position) identified in the customs declaration.
If a single shipment contains multiple different types of items, the fee scales accordingly. For example, a package containing three distinct types of products would incur a total duty of €9. This fee applies regardless of how many units of the same item are included in that specific position.
The regulation distinguishes between different price points. Goods valued above €150 will not be affected by this specific €3 flat fee. Instead, these higher-value shipments will continue to follow existing customs rules, where duties are calculated based on the specific type and value of the imported goods.
Who is responsible for paying the new import duties?
The responsibility for collecting and paying the duty depends on how the transaction is structured. According to the new regulations, online platforms, sellers, or their technical representatives will handle customs formalities when they collect VAT at the point of purchase.
If the €3 duty is not included in the final checkout price of an order, the consumer will be required to pay it through a postal or courier operator. In these instances, the carrier acts as the representative for the recipient to settle the customs debt.
Legal liability for accurate declaration and payment rests with the party submitting the customs declaration. Depending on the specific shipping arrangement, this responsibility may fall on:
- The online platform
- The merchant or seller
- The carrier or transport company
- The consumer (if filing directly)
What are the rules for returning items and getting refunds?
The new rules introduce stricter conditions for recovering paid duties. If a consumer returns a product valued under €150 to a seller, they can no longer claim a refund of the €3 import duty simply because the package was sent back.
To recover funds, consumers must exercise their right to cancel the purchase and seek reimbursement directly from the merchant or the online platform. The duty itself does not automatically revert to the buyer upon the return of the physical goods.
However, certain exceptions exist under European customs legislation. If the received goods are defective or do not meet the agreed-upon specifications, the consumer may still be eligible for a refund of the duty, provided the circumstances meet these legal criteria.
Comparison: Small vs. Large Value Shipments
| Feature | Parcels up to €150 | Parcels over €150 |
|---|---|---|
| Duty Structure | Fixed €3 per item position | Standard customs rules apply |
| Calculation Basis | Per item in declaration | Based on goods type/value |
What is the long-term roadmap for EU e-commerce taxation?
The €3 fee is the first step in a multi-year transition for how the EU handles international digital trade. The implementation follows a specific timeline intended to phase in more comprehensive regulations.
Following the July 1, 2026, start date, the EU plans to introduce an additional processing fee in the autumn of 2026. This suggests that the cost of small-scale international shipping will continue to evolve as the reform progresses.
By mid-2028, the distinction between small and large parcels is expected to vanish. At that stage, all online parcels under €150 are projected to be taxed under the same general import rules used for all other third-country goods.
Frequently Asked Questions
Does the €3 fee apply to every single item in a box?
Yes. The fee is charged for every individual item or stock position listed on the customs declaration, not just once per package.
Can I get my customs duty back if I return a product?
Not automatically. You must seek a refund for the total amount from the merchant or platform, as simply returning the item does not trigger an automatic duty refund.
When do these changes take effect?
The new regime begins on July 1, 2026, for all parcels presented for customs processing after that date.
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