In a circular issued by the Director of the Independent Authority for Public Revenue (AADE), George Pitsilis, (E.2029/2026), clarifications and detailed instructions are provided for the uniform application of the regulations regarding the new 3-euro import duty on online purchases of up to 150 euros from countries outside the European Union. The circular specifies the procedures and required actions to ensure their effective implementation by both the relevant stakeholders and customs authorities.
Specifically, as of July 1, 2026, new customs rules for online purchases of goods valued at up to 150 euros from non-EU countries, which apply exclusively to online purchases by private consumers through e-commerce platforms.
Specifically, a new special import duty of 3 euros is imposed on each distinct item of goods imported from third countries via e-commerce.
The new duty is a transitional measure and will remain in effect until June 30, 2028. Starting July 1, 2028, the standard tariff regime will apply, with the import duty calculated based on each product’s tariff category, regardless of its value or the method of purchase and shipment.
How the duty is calculated
The 3-euro charge is calculated per distinct product type, not per package.
Examples:
• If a package contains a book, a notebook, and a pen, these are three different items. In this case, a total duty of 9 euros is imposed (3 euros per item), to which the applicable VAT and any other charges are added.
• If a package contains two identical notebooks with the same characteristics, they are considered a single item, and a total duty of 3 euros is levied.
Who Pays the Duty
The special import duty is paid to the customs authorities by the importer of record—that is, the e-commerce platform, the seller, the shipping company, or their authorized representatives—depending on the shipment management model.
What Applies to Product Returns
In the case of a simple product return due to the consumer’s withdrawal or change of mind, the customs duty paid upon importation is not refunded.
However, in cases provided for by customs legislation—such as when products are found to be defective or do not meet the terms of the contract—the customs duty paid may be refunded in accordance with the applicable customs procedures.
What remains unchanged:
The application of the new duty does not affect the existing procedures for VAT collection on distance sales of imported goods.
VAT continues to be paid:
• At the time of purchase through the online platform, when the Import One Stop Shop (IOSS) system is used.
• Upon customs clearance of the product by the consumer, when the Special Arrangements or the standard VAT regime apply.
It should be noted that the new regulations do not affect the procedures for purchasing and shipping goods within Greece or between European Union member states.