The rules governing online purchases from platforms such as SHEIN, Temu and AliExpress change from today, 1 July, as the European Union‘s new customs charge comes into force, bringing an end to the preferential treatment previously enjoyed by low-value parcels imported from outside the EU.

Under the new rules, a flat customs charge of €3 will apply to each product category, replacing the customs duty exemption that previously covered consignments valued at up to €150.

Why the Rules Are Changing

The European Commission argues that the previous system created significant distortions in the market.

More than two billion small parcels enter the European Union every year, the vast majority with a declared value of less than €150. According to Brussels, a large proportion of these shipments are accompanied by inaccurate value declarations or incomplete information regarding product safety.

At the same time, major Asian e-commerce platforms were shipping millions of individual orders directly from China to European consumers, avoiding the application of import duties. According to the European Commission, this practice gave them an unfair competitive advantage over European retailers.

How the New Charge Will Be Applied

The new €3 customs charge will apply per product category rather than per order.

This means that a single purchase containing different types of products may incur more than one charge when the order is processed.

The European Commission is also considering introducing an additional €2 handling fee later this year. At the same time, it plans to strengthen digital customs checks, a move that could increase parcel delivery times.

Stricter Obligations for Online Platforms

Under the new regime, online marketplaces will themselves be regarded as the importers of the goods (“deemed importers”).

This means they will assume legal responsibility for ensuring products comply with European safety standards and will face penalties in the event of non-compliance.

What It Means for Consumers

The new rules do not bring an end to online shopping or to the fast-fashion business model.

However, they mark the beginning of a gradual tightening of the rules governing low-value imports. By 2028, the European Union plans to abolish entirely the exemption for consignments worth up to €150, ensuring that imported low-cost goods are subject to the full cost of importation and the corresponding customs inspections.

Ten Key Points Shoppers Should Know

Through Circular 2029/2026, the Independent Authority for Public Revenue (AADE) has issued clarifications and detailed guidance to ensure the uniform implementation of the new €3 import charge on online purchases of goods worth up to €150 from countries outside the European Union. The circular sets out the procedures and requirements necessary to ensure the effective application of the new rules by both the parties involved and the customs authorities.

From 1 July 2028, the standard customs tariff regime will apply, with import duties calculated according to each product’s customs classification, regardless of its value or the way it is purchased and shipped. Until then, the following ten rules will apply:

• The €3 charge is calculated per different type of product, not per parcel.
• If a parcel contains one book, one notebook and one pen, these are considered three different product types. In this case, a total customs charge of €9 applies, to which the applicable VAT and any other charges are added.
• If a parcel contains two identical notebooks with the same specifications, they are treated as a single product type and a single €3 customs charge applies.
• The special import duty is paid to the customs authorities by the customs declarant, which may be the online platform, the seller, the courier company or their authorised representatives, depending on the shipment management model.
• If a product is simply returned because the consumer changes their mind or exercises their right of withdrawal, the import charge paid at the time of importation is not refunded.
• In cases provided for under customs legislation, such as where products prove to be defective or fail to comply with the terms of the sales contract, the amount paid may be refunded in accordance with the relevant customs procedures.
• The introduction of the new charge does not affect the existing procedures for the payment of VAT on distance sales of imported goods.
• VAT will continue to be paid at the time of purchase through the online platform where the Import One Stop Shop (IOSS) system is used.
• The existing VAT arrangements continue to apply when consumers clear imported goods through customs under the Special Arrangements scheme.
• The new rules do not affect the purchase and shipment of goods within Greece or between European Union member states.