Starting on the first day of July, significant changes to European Union customs legislation come into effect. The main target group of these changes consists of citizens and businesses that regularly order goods online from non-EU countries (such as China, the USA, or the United Kingdom), with a special emphasis on popular platforms like Temu, Shein, and AliExpress.

Below is an overview of the key updates, calculation methods, and practical examples of how the new rules will affect your orders.

1. Elimination of Customs Duty Exemption for Packages up to €150

The previous rule under which shipments valued up to €150 were exempt from customs duties (although VAT was paid on them) is now history. As of July 1st, all commercial goods entering the EU are subject to customs duty, regardless of their value.

The goal of this European Commission measure is to reduce unfair competition against European retailers and manufacturers, as well as to establish stricter oversight regarding the safety and quality of imported goods.

2. Temporary Flat-Rate Duty of €3

To avoid lengthy customs administration and congestion at customs terminals due to millions of small packages, the EU is introducing a temporary flat-rate customs duty of €3 per item/category of goods for B2C shipments whose value does not exceed €150.

How is the €3 Duty Calculated?

It is crucial to understand that the €3 duty does not necessarily apply to the entire package nor to each individual piece of goods, but rather to the category of products (tariff classification) within a single shipment:

• Example A (Identical items): If you order three identical cotton t-shirts in one package, they belong to the same tariff category. The total customs duty will be €3.
• Example B (Different items): If you order one cotton t-shirt, one pair of sports sneakers, and one electronic toy in the same package, these are three different tariff categories. In that case, the duty is 3 × €3 = €9.

3. What About Goods Ordered from Chinese Platforms Shipped from EU Warehouses?

The rules apply exclusively to goods that physically enter EU territory from third countries. If you buy from platforms such as Temu or Shein and the goods are dispatched from a warehouse already located within the European Union (e.g., from Germany or Poland), the new customs duty is not charged because those goods have already cleared customs previously.

4. Potential Additional Delivery Service Fees

In addition to the €3 customs duty per category, it is important to note that delivery services and postal operators (such as Hrvatska pošta, DHL, DPD, etc.) also charge their own fees for representation and presentation of goods for customs inspection if customs duty has not been collected in advance through the seller (via the IOSS/DDP system).

Summary of the Most Important Changes

Before your next online purchase from outside the EU, be sure to check the warehouse location and product categories in your cart to avoid unexpected costs upon delivery.

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