A temporary €3 duty per item on online purchases from third countries will be applied from 1 July 2026, according to an announcement by the Department of Customs. The new customs rules apply to products valued up to €150 that are purchased from countries outside the EU.
The announcement notes that these changes will be implemented across all member states and are expected to increase the cost of certain online purchases and affect product return procedures. As stated, the aim of this measure is to ensure equal conditions of competition between businesses within the Union and those in third countries.
Specifically, it is stated that the exemption from import duties for parcels entering the Union from a third country, where the value of the goods, excluding transport and other charges, does not exceed €150, is abolished. A temporary €3 duty is imposed for each item contained in a parcel valued up to €150 and sent from a non‑EU country as a “distance sale.”
According to clarifications by the Department of Customs, the temporary duty is not imposed per piece, but per different type of product contained in the parcel. For example, if a parcel contains ten pairs of trousers, the consumer will be charged a duty of €3, since it concerns the same type of product. By contrast, if the parcel contains one pair of headphones and one T‑shirt, the duty will amount to €6, namely €3 for each different type.
It is clarified that the exemption from duties and VAT remains in force for “gifts” valued up to €45, provided they are sent from one private individual to another, are non‑commercial in nature and involve no form of payment, including items defined in Regulation 4 of KDP 378/2004.
This duty is applied per different product type, defined by a different 6‑digit Taric code or 10‑digit Combined Nomenclature code, different description and different origin where applicable. It is added to the taxable value for the calculation of VAT and is borne by the final consumer.
Source: CNA
