EU imposes €3 per‑item customs duty on online purchases under €150 from non‑EU countries

Starting 1 July 2026, the European Union will apply a special import duty of €3 for each distinct product in e‑commerce shipments valued up to €150 that originate from non‑EU countries. The measure is binding for all EU member states and will remain in force as a transitional rule until 30 June 2028, after which normal tariff classification will apply. The duty is payable to customs by the party that clears the import – typically the online platform, the seller or the carrier – and is not refunded on ordinary consumer returns, only in cases covered by customs legislation such as defective goods. The new rule does not change the existing VAT collection mechanisms, which continue under the Import One‑Stop Shop (IOSS) or standard procedures. It targets low‑price orders from overseas marketplaces such as Temu, Shein, Amazon and similar platforms, aiming to curb unfair price competition and protect EU retailers.