The new import duty of 3 euros on online purchases up to 150 euros from countries outside the European Union comes into effect tomorrow, July 1, making the “packages” arriving from China, the United States, the United Kingdom and other countries outside the Community more expensive.
In fact, this essentially concerns multiple charges of 3 euros, as the surcharge will not be calculated on the parcel as a whole regardless of contents, but on each different product category included in it. That is, even a single order may be customs-split into several items, sharply increasing the cost.
For example, if a parcel includes two products of different categories, such as a blouse and a pair of shoes, the total surcharge amounts to 6 euros. Accordingly, as the different items in the same shipment increase, the final amount of the duty also rises, to 9 or 12 euros and so on.
The blow
The regulation is expected to significantly affect costs, especially in low-value online purchases from mainly Asian platforms, which in recent years have been in great demand due to the particularly low prices and the wide variety of products they offer.
The additional cost per product is estimated to lead some consumers to reconsider their shopping habits, as even small orders will be significantly burdened.
Market factors note that with the implementation of the new measure, the trend toward purchases within the European Union may be strengthened, where no corresponding “markup” applies, with the result that European online stores gain a comparative advantage in terms of the overall final price.
The instructions
According to the AADE circular providing instructions for the implementation of the new measure:
1. From July 1, 2026 new tariff rules for online purchases of goods worth up to 150 euros from countries outside the EU come into force in all EU member states, including Greece, concerning exclusively online purchases by private consumers through electronic platforms (e-commerce).
2. A new import specific duty of 3 euros is imposed for each distinct type of good imported from third countries through e-commerce.
3. The new duty is a transitional measure and will apply until June 30, 2028. From July 1, 2028, the normal tariff regime will apply, with the import duty being calculated based on the tariff category of each product, regardless of its value or the method of purchase and shipment.
4. Calculation. The 3-euro charge is calculated per different type of product and not per parcel.Example: If a parcel 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 corresponding VAT and any other charges are added. If a parcel includes two identical notebooks with the same characteristics, they are considered one item and a total duty of 3 euros is imposed.
5. Payment. The specific import duty is paid to the customs authorities by the import declarant, that is, by the electronic platform, the seller, the transport company or their authorized representatives, depending on the shipment management model.
6. Returns. In the case of a simple product return due to withdrawal or a change of mind by the consumer, the duty paid upon import is not refunded. On the contrary, in cases provided for by customs legislation, such as when the products prove defective or do not correspond to the terms of the contract, a refund of the duty paid is possible, in accordance with the prescribed customs procedures.
7. The application of the new duty does not affect the current procedures for remitting VAT on distance sales of imported goods. VAT continues to be paid:
- At the time of purchase of the product through the electronic platform, when the Import One Stop Shop (IOSS) system is used.
- At the customs clearance of the product by the consumer, when the Special Arrangements or the normal VAT regime are applied.
It is noted that the new regulations do not affect the procedures for the purchase and shipment of goods carried out within Greece or between member states of the European Union.
It is recalled that the EU decision on the 3-euro import duty from countries outside the EU applies in all member states, with the aim of limiting unfair competition, mainly from large Asian platforms (e.g. Temu, Shein, etc.).