Before July has even begun, the rules for small parcels from third countries have already changed, and with them the bill for millions of consumers who were planning online purchases from overseas platforms before those goods even pass through EU customs.

The Independent Authority for Public Revenue –Independent Authority for Public Revenue (AADE)– clarifies in a new circular that from next Wednesday the customs exemption for imported low-value goods up to €150 will end. From 1 July, customs authorities in Greece and across the entire European Union will impose a special flat duty of €3 per line (item) of customs declaration on direct distance B2C (Business-to-Customer) sales for all goods imported into Europe.

However, at least in the first phase, the measure already appears to be having a deterrent effect: consumers are cancelling purchases because, for a €6 basket of goods, at the moment of ordering on platforms they see a flat fee of €9 applied on their screen (for three different product lines). The final charge suddenly reaches €15, even though the purchase is made today—since delivery is effectively impossible before 1 July.

In other words, ultra-cheap products that previously arrived from China, the USA or other non-EU countries without customs charges are now a thing of the past.

Whoever got in early…may not have actually made it

The key change is the abolition of the customs duty exemption for imports valued up to €150. From now on, for distance sales of low-value goods, a €3 duty will be applied per individual item and per line of customs declaration—i.e. per line in the customs document—regardless of how many products are included in each line.

The circular is already being implemented by customs authorities and economic operators handling e-commerce imports. It also clarifies that the new special duty is temporary until 1 July 2028. From that point onwards, all e-commerce goods, regardless of value, will be subject to the standard customs tariff.

However, even if an order has already been placed “without the three-euro charge”, if it passes customs after 1 July, the courier may request an additional fee for delivery.

The measure applies when the total value of the shipment does not exceed €150. However, AADE clarifies that goods ordered and dispatched separately are considered separate shipments, even if they arrive on the same day at the same destination. The same applies when a single order is placed by the same person but items are sent in different parcels. In other words, the €3 charges multiply per parcel, as customs does not consider “when it was ordered” or only “when it arrived”, but how each parcel was declared and processed.

For example, three T-shirts in one parcel are charged €3, but three T-shirts in three parcels are charged €9. This is particularly relevant for those who used to artificially split shipments.

Who pays

Responsibility for the correct payment of the duty lies with the declarant. That is, as a rule, the platforms, sellers, or their indirect customs representative.

In practice, courier companies may act either as direct or indirect representatives—depending on the transaction model—passing the charge on to the consumer.

Where VAT is applied and collected via the IOSS system at the time of purchase, matters are clear: the tax is paid to the platform and remitted through the system, without creating a new charge upon delivery to the consumer.

Products with…tracking codes

To prevent “games” involving false descriptions of parcel contents, Product Identifiers (PIDs) are being introduced. These are codes used exclusively for customs checks and risk analysis, enabling identification and traceability throughout the supply chain.

With a single action, customs will be able to scan the product code shown on the platform to buyers, the code held by the e-commerce warehouse or manufacturer, and even international codes (such as EAN or ISBN where applicable, e.g. for books).

Mandatory application of these codes begins on 1 November 2026. From 1 July to 31 October 2026, a transitional period of voluntary application is foreseen, without penalties. In other words, it is optional for a few months, but becomes mandatory from November.

Will the EU be flooded with…European warehouses?

On the other hand, a common workaround used by e-commerce groups to bypass customs is to establish warehouses within Europe. If a platform brings large volumes of products from abroad into a warehouse in an EU Member State, it clears them through customs there as a wholesale import (without the €3 charge) and then distributes them within the EU, meaning the final delivery to the consumer is not treated as an import from a third country.

What could this mean? It may lead major non-EU online platforms to strengthen their European warehouses (possibly including Greece) in order to continue offering fast delivery and competitive prices—although slightly higher than today. Initial prices in such warehouses are likely to rise slightly to cover storage and customs clearance costs, but competition with European businesses will remain strong.

What’s happening with Amazon and eBay

Large non-EU platforms do not all operate in the same way. Amazon, especially for shipments from the USA or the UK, already has for some time a mechanism for advance customs clearance. As a result, related costs are often calculated at checkout and the customer knows in advance what they will pay.

On eBay, however, if the purchase is made from an individual or small seller outside the EU, the parcel goes through customs as normal and the new regime applies. There is no European warehouse to absorb the process, so the €3 charge and VAT are applied.

As for the “loopholes” being discussed, the system now makes triangular shipping and artificial circumventions much more difficult. With electronic tracking and mandatory product identifiers, the parcel’s journey will be far more transparent than before.

Complicated returns and “hidden charges”

For purchases already made, if a parcel reaches customs from 1 July onwards, the new regime applies. What matters is when it passes through customs, not when the order was placed.

Thus, if the new duty is requested upon delivery and the recipient refuses to accept the parcel, it is returned—but this does not automatically mean all costs are refunded. Customs clearance fees, storage charges and other transport company fees are contractually defined and are not the same as the customs duty itself.

AADE has called on all stakeholders to clearly inform consumers about what charges may be imposed (e.g. storage, returns, handling fees) in order to avoid issues. What is certain is that, beyond the €3 per item, anything additional is not a customs charge for these small parcels.

Anti-abuse clause

The new framework leaves no room for old tricks. The anti-abuse clause gives customs authorities the power to examine the substance of a transaction rather than just its formal structure.

If it is found that a customs declaration actually covers multiple sequential sales made before the shipment entered the EU customs territory, authorities will consider only the distance sale in order to apply the correct regime. If necessary, they may recalculate duties, require a guarantee before release of goods, or even request that the economic operator cancel the declaration and submit a new, correct one. In simple terms, old tricks no longer work.