Greece’s Independent Authority for Public Revenue (AADE) has issued clarifications regarding the new charges coming into effect on July 1, 2026, for millions of consumers who make online purchases from countries outside the European Union — including platforms based in China and the United States. A new circular issued by AADE Governor Giorgos Pitsilis details the implementation of a transitional import duty of €3, which will apply to purchases valued at up to €150.
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The most important detail consumers need to be aware of is that the €3 charge does not apply to each parcel as a whole, but rather to each distinct item contained within it — a distinction that could significantly increase the total cost of an order.
AADE’s official clarifications
Through circular E.2029/2026, issued by AADE Governor Giorgos Pitsilis, detailed guidance has been provided to ensure the uniform application of the new €3 import duty on online purchases valued at up to €150 from non-EU countries. The circular outlines the procedures and required actions to guarantee effective implementation by all parties involved, including customs authorities.
Specifically, from July 1, 2026, new customs rules will take effect across all EU member states, including Greece, for online purchases of goods valued at up to €150 from non-EU countries. These rules apply exclusively to purchases made by private consumers through e-commerce platforms. A new special import duty of €3 will be levied on each distinct item imported from third countries via online commerce.
This 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
The €3 charge is calculated per distinct item, not per shipment. This means the more different products a parcel contains, the higher the total duty will be.
Examples:
• If a parcel contains a book, a notebook, and a pen, these are considered three distinct items. In this case, a total duty of €9 applies (€3 per item), to which the applicable VAT and any other charges are added.
• If a parcel contains two identical notebooks with the same specifications, these are treated as a single item, and a total duty of €3 applies.
Who pays the duty
The special import duty is paid to customs authorities by the importer of record — that is, by the e-commerce platform, the seller, the shipping company, or their authorized representatives, depending on the shipment management model used.
What happens with product returns
In the case of a straightforward product return due to the consumer exercising their right of withdrawal or simply changing their mind, the duty paid at the time of 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 is possible, in accordance with the applicable customs procedures.
What remains unchanged:
The introduction of the new duty does not affect existing VAT collection procedures for distance sales of imported goods.
VAT continues to be paid as follows:
• At the time of purchase through the e-commerce 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 is also noted that the new rules do not affect purchases and deliveries of goods made within Greece or between EU member states.
