Starting tomorrow, July 1, all packages valued at up to €150 imported from countries outside the European Union will be subject to a €3 fee per product item. This will increase the final cost for consumers who shop online on platforms such as Temu, Shein, and others. This charge will not be calculated on the package as a whole, but on each distinct product category included in it — meaning that even a single order can be split into multiple items at customs, resulting in multiple €3 charges.
New customs duty on online purchases: How the new €3 fee is calculated
For example, if a package contains two products from different categories — such as a t-shirt and a pair of shoes — the total charge amounts to €6. Similarly, the more different item types included in a single shipment, the higher the total duty: €9, €12, and so on. The new rule is expected to significantly impact the cost of low-value online purchases, particularly from Asian platforms such as Temu, Shein, and AliExpress, which have seen a sharp surge in demand in recent years due to their exceptionally low prices and wide product variety.
Market experts believe that the new fee may prompt some consumers to rethink their shopping habits, as even small orders will now carry an additional per-item cost. At the same time, there is a growing possibility that shopping within the European Union could become more attractive, since no equivalent fee applies to EU-based purchases — giving European online retailers a comparative advantage in overall final pricing.
AADE guidelines on the new import duty
According to the circular issued by Greece’s Independent Authority for Public Revenue (AADE), which provides guidance on the implementation of the new measure:
1. From July 1, 2026, new customs rules for online purchases of goods valued at up to €150 from non-EU countries take effect across all EU member states, including Greece. These rules apply exclusively to purchases made by private consumers through electronic platforms (e-commerce).
2. A new special import duty of €3 is imposed for each distinct product item imported from third countries via e-commerce.
3. The new duty is a transitional measure and will remain in effect until June 30, 2028. From July 1, 2028, the standard customs regime will apply, with import duties calculated based on each product’s tariff classification, regardless of its value or the method of purchase and delivery.
How the duty is calculated
4. The €3 charge is calculated per distinct product type, not per package.
Examples:
If a package contains a book, a notebook, and a pen, these are considered three different items. In this case, a total duty of €9 applies (€3 per item), to which VAT and any other applicable charges are added. If a package contains two identical notebooks with the same specifications, they are treated as a single item and a total duty of €3 applies.
Who pays the duty
5. The special import duty is paid to customs authorities by the import declarant — that is, the electronic platform, the seller, the shipping company, or their authorized representatives, depending on the shipment management model used.
What applies to product returns
6. In the case of a straightforward product return due to the consumer exercising their right of withdrawal or change of mind, the duty paid at import will not be refunded. However, in cases provided for under customs legislation — such as when products are found to be defective or do not conform to the terms of the contract — a refund of the duty paid may be possible in accordance with the applicable customs procedures.
7. The application of the new duty does not affect the existing VAT collection procedures for distance sales of imported goods. VAT continues to be paid:
– At the time of purchase through the electronic platform, when the Import One Stop Shop (IOSS) system is used.
– At the time of customs clearance by the consumer, when Special Arrangements or the standard VAT regime apply.
It should be noted that the new rules do not affect the purchase and shipping processes for goods bought and delivered within Greece or between EU member states.
