Circular 2029/2026, the Independent Authority for Public Revenue (AADE) provides 10 clarifications and detailed guidelines for the uniform implementation of the regulations regarding the new 3-euro import fee 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.
Effective July 1, 2026, new customs rules will take effect in all EU member states, including Greece, for online purchases of goods valued at up to 150 euros from non-EU countries, These rules apply exclusively to online purchases made by private consumers from third countries via e-commerce, and a new special import fee of 3 euros will be imposed for each distinct item. The new fee 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. Until then, however, the following 10 guidelines will apply:
- The 3-euro fee is calculated per different type of product, not per package.
- If a package contains a book, a notebook, and a pen, these are considered three different items. In this case, a total fee of 9 euros applies, plus the applicable VAT and any other charges.
- 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 imposed.
- 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.
- In the case of a simple product return due to the consumer’s withdrawal or change of mind, the duty paid upon import is not refunded.
- 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 amount paid may be refunded in accordance with the applicable customs procedures.
- The implementation of the new fee does not affect the existing procedures for VAT refunds 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.
- The VAT regime applies upon customs clearance of the product by the consumer when the Special Arrangements are applied.
- The new regulations do not affect the procedures for purchasing and shipping goods within Greece or between EU member states.