Since 1 July 2026, new customs rules apply to online purchases from non-EU countries. The previous customs duty exemption threshold of 150 euros has been abolished. Anyone ordering from Temu, Shein, AliExpress or other platforms outside the EU will in future pay customs duty, import VAT and, in many cases, a service fee charged by the parcel carrier for every shipment.
From July 2026, the EU customs duty exemption threshold for parcels up to 150 euros from non-EU countries will be abolished. Instead, a flat-rate customs duty of 3 euros per product category applies, not per parcel. In addition, import VAT (19% or 7%) is due, and parcel carriers charge a service fee (DHL: 7.50 euros). The rule is a transitional solution until 2028, when regular customs rates will replace the flat rate.
What this means in individual cases, how much a purchase really costs, and what you as an online retailer need to watch out for is explained in this article.
Why the EU is abolishing the 150-euro customs duty exemption threshold
The 150-euro customs duty exemption threshold existed to limit the administrative burden for small consignments. In 2024, around 4.6 billion small consignments entered the EU, 91% of them from China. Automated customs systems now make it practically possible to handle this volume. At the same time, the exemption threshold had a side effect: platforms shipping from third countries had a systematic advantage over EU retailers. EU retailers paid full charges on every item, while competitors from the Far East delivered duty-free.
The Council of the European Union adopted the reform on 11 February 2026. The aim is fairer competition and better control of online trade.
Important for context: the 150-euro threshold always applied only to customs duty, not to VAT. The VAT exemption threshold of 22 euros was already abolished in July 2021. Since then, imports under 150 euros have been subject to VAT but remained duty-free. That ends now.
How the new 3-euro customs duty works
For consignments with a goods value of up to 150 euros from third countries, a customs duty of 3 euros per product category now applies. “Product category” here means a customs tariff subheading under the EU customs tariff (TARIC): all items with the same tariff code count as one category.
What matters is the number of product categories in the consignment, not the number of items. Three identical T-shirts cost 3 euros in customs duty once. A parcel with a T-shirt, a pair of sunglasses and a lipstick contains three product categories and costs 9 euros in customs duty.
The arrangement initially applies as a transitional solution until 1 July 2028. By then, a central EU customs data platform is to begin operations. From 2028, regular TARIC customs rates will be levied on all imports from third countries, and the 150-euro exemption threshold will be removed entirely.
What orders from Temu, Shein or AliExpress really cost now
The new customs duty is only one of three cost components. Added to that are import VAT (short: EUSt) and the parcel carrier’s service fee.
Import VAT is calculated on the total amount consisting of the value of the goods and customs duty: for most goods 19%, for certain products (e.g. books, certain foods) 7%. With DHL and Deutsche Post, customs clearance is a flat 7.50 euros per consignment. Other parcel carriers set their fees themselves.
Three calculation examples show how this adds up:
| Order | Value of goods | Flat-rate customs duty | Import VAT (19%) | Service fee | Total costs |
| A summer dress | 14.79 euros | 3.00 euros (1 category) | 3.38 euros | 7.50 euros | 28.67 euros |
| Sunglasses + make-up set | 31.68 euros | 6.00 euros (2 categories) | 7.16 euros | 7.50 euros | 52.34 euros |
| Three swimsuits (same type) | 36.00 euros | 3.00 euros (1 category) | 7.41 euros | 7.50 euros | 53.91 euros |
Source for the calculation examples: steuertipps.de (24/06/2026), own calculation based on the EU regulation.
The summer dress for 14.79 euros ends up costing almost 29 euros. That is almost double the original price. The more different product categories are in a parcel, the more expensive the total customs duty becomes.
For calculating before you buy: value of goods plus 3 euros per product category, then 19% import VAT on that sum, then the 7.50-euro service fee.
IOSS: When you don’t pay anything extra when buying
Many large platforms are registered under the Import One-Stop Shop scheme, or IOSS for short. Via IOSS, the platform remits VAT to the responsible EU authority at the time of purchase. In this case, you see a price at checkout that already includes the tax, and when the parcel is delivered, no further tax payment is usually due.
According to the EU, IOSS covers over 90% of e-commerce imports. Temu, Shein and AliExpress are registered. For shipments from smaller, lesser-known providers without IOSS registration, however, an additional payment may be due on delivery: the parcel carrier pays the tax and fees in advance and charges them to you.
How the new 3-euro charge will be integrated into the IOSS process has not yet been definitively regulated. Whether the customs duty will be due directly at purchase or separately upon delivery is something platforms cannot yet answer consistently. It’s worth taking a second look in summer once the practice has settled.
Another common misconception: a German-language shop with a .de address does not automatically mean the goods come from the EU. What matters is the actual shipping location. Long delivery times of four to six weeks, missing mandatory legal details in the imprint, and conspicuously low prices are indications that the goods are being shipped from a third country.
Returns and the right time to order
Two practical points that are often overlooked in the public debate: first, the import date. What matters for customs liability is not when you placed the order, but when the goods cross the EU border. Anyone ordering from an Asian platform shortly before 1 July 2026 and choosing standard shipping typically waits four to six weeks for delivery. The goods then arrive after the cutoff date and are still cleared under the new rules.
Second, returns. Customs duties paid are not automatically refunded for returns. Anyone sending back a garment because it doesn’t fit loses the customs duty. That makes wrong purchases on platforms with high return rates more expensive than before, because the lost customs duty is added as a hidden cost factor.
What online retailers need to check now
Anyone sourcing goods from third countries and reselling them in the EU is affected by the reform on a second level—not as a buyer, but as an importer.
For calculations, the following applies: the new customs costs when sourcing goods from China or other third countries are additional costs that either reduce the margin or must be passed on to the customer. Anyone who hasn’t recalculated their unit economics should do so now.
In addition, customs compliance must be checked: Are HS codes (Harmonized System of customs tariff numbers) correctly stored for all imported goods? Which product groups trigger how many customs tariff lines? For online retailers who use easybill Connect for invoicing, the correct documentation of import VAT in preliminary accounting is also relevant.
The reform forces a review of the entire supply chain and sourcing strategy. Suppliers within the EU or from countries with free trade agreements can now be more economically attractive than before, even if the list price initially appears higher.
What else is coming from November 2026 and 2028
The 3-euro fee is not the end of the reform, but the beginning.
From November 2026, the EU is planning an additional processing fee for small consignments. The exact amount has not yet been quantified; the European Commission is still setting it. This fee is a separate line item, not part of customs duties. For consumers, this means a second wave of costs from autumn onwards.
From 1 July 2028, the actual reform will come into force. Then the central EU customs data platform will go into operation, and regular duty rates under TARIC will replace the flat rate. The 150-euro duty-free threshold will be abolished completely. Depending on the product category, the regular duty rates may then be higher or lower than today’s 3-euro flat rate. Only the direction is clear: duty-free small-scale shopping from third countries is permanently a thing of the past.
Anyone sourcing goods from within the EU is not affected by any of this. For purchases within the EU internal market, there is still no customs duty.
