{"id":12782,"date":"2026-09-10T10:12:55","date_gmt":"2026-09-10T09:12:55","guid":{"rendered":"https:\/\/lawwwing.com\/?p=12782"},"modified":"2026-09-10T10:14:00","modified_gmt":"2026-09-10T09:14:00","slug":"temporary-3-customs-duty-ecommerce","status":"publish","type":"post","link":"https:\/\/lawwwing.com\/en\/temporary-3-customs-duty-ecommerce\/","title":{"rendered":"Temporary \u20ac3 customs duty per item: How It Affects Your Ecommerce and What You Need to Know"},"content":{"rendered":"\n
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Since July 1, 2026, every shipment arriving from outside the EU with a value of up to \u20ac150 is subject to a new cost: \u20ac3 for each type of item. A figure that may seem small, but which hides several nuances: what counts as an \u201citem,\u201d who actually pays, and what happens in the event of returns.<\/p>\n\n\n\n

Regulation (EU) 2026\/382 is intended to put an end to the competitive advantage enjoyed by platforms such as Shein, Temu, and AliExpress. In this article, we explain everything your ecommerce business needs to know about this new customs duty. Don\u2019t miss it!<\/p>\n\n\n\n

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Background<\/h2>\n\n\n\n
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For years, European Union customs rules allowed goods arriving from third countries to be exempt from import duties when the intrinsic value of the shipment did not exceed \u20ac150. This so-called customs duty relief based on thresholds<\/strong>, set out in Regulation (EC) No 1186\/2009, was originally designed to prevent customs administrations, businesses, and individuals from having to bear a disproportionate administrative burden in relation to low-value shipments. However, the growth of ecommerce has transformed the situation, and the massive increase in low-value imports has made customs controls more difficult.<\/p>\n\n\n\n

Against this backdrop, ecommerce platforms such as Temu, Shein, and AliExpress have been able to rely on this regime to channel a huge volume of small shipments directly to European consumers.<\/p>\n\n\n\n

In addition, maintaining this exemption began to raise questions about a level playing field<\/strong> in the Single Market: while operators established in the Union had to comply with the tax and customs obligations applicable to their activities, certain direct-sales models from third countries could benefit from particularly favorable customs treatment. This is why the European Commission states that abolishing the exemption is intended to protect the Union\u2019s financial interests and ensure the proper functioning of the customs union and the internal market.<\/p>\n\n\n\n

It is in this context that Regulation (EU) 2026\/382<\/strong>, which abolishes the customs duty relief, should be understood. The Regulation establishes, between July 1, 2026 and July 1, 2028, a temporary regime applying a \u20ac3 customs duty per item<\/strong> to certain shipments whose intrinsic value does not exceed \u20ac150.<\/p>\n\n\n\n

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What Does the Customs Duty Apply To?<\/h2>\n\n\n\n
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Since July 1, 2026, under Regulation (EU) 2026\/382<\/strong>, there has been a new fixed \u20ac3 customs duty. But what conditions need to be met for it to apply to you?<\/p>\n\n\n\n

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  1. Value exceeding \u20ac150<\/strong>.<\/li>\n\n\n\n
  2. B2C transaction.<\/strong> It must involve a purchase made by a consumer from a business.<\/li>\n\n\n\n
  3. Distance sale.<\/strong> This is understood as a B2B sale of goods shipped from outside the European Union Customs Territory (EU Customs Territory) by the seller to an individual located in an EU Member State.<\/li>\n\n\n\n
  4. The goods must be located outside the EU<\/strong>.<\/li>\n<\/ol>\n\n\n\n

    Therefore, since it only applies to B2C transactions, if you invoice another business, the transaction would not be subject to this customs duty. However, the Commission wants to prevent this framework from being used to make B2B purchases and then resell the goods once they are located within EU territory in order to avoid the charge. For this reason, the Commission is paying close attention to arrangements where an invoice is issued \u201capparently\u201d to a business but the goods are actually shipped directly to consumers, or where the intermediary exists only on paper.<\/p>\n\n\n\n

    In addition, large companies import goods in advance and store them in a warehouse, subsequently selling them on the basis that the goods were already located in the EU before being sold to the final consumer. This is the approach being developed by Shein, which in December 2025 opened a warehouse in Poland, allowing it to manage some European orders without shipping them directly from China. AliExpress has also sought to provide an option for avoiding this customs duty, with its \u201cFast & Free\u201d category offering products stored in warehouses located within EU territory. However, the range of products is limited and product prices are higher.<\/p>\n\n\n\n

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    Item \u2260 Package<\/h2>\n\n\n\n
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    Here we come to one of the biggest misunderstandings surrounding the charge, because the legislation states that:<\/p>\n\n\n\n

    \u201ca customs duty of EUR 3 shall be levied per item<\/strong> contained in a consignment whose intrinsic value does not exceed a total of EUR 150.\u201d<\/p>\n\n\n\n

    When you read \u201ca fixed \u20ac3 customs duty per item,\u201d you might think: \u201cAh, so I receive a package, pay \u20ac3, and that\u2019s it.\u201d<\/p>\n\n\n\n

    But\u2026 that\u2019s not how it works!<\/strong><\/p>\n\n\n\n

    The Commission clarifies that the \u20ac3 charge applies to each different \u201ctype of product\u201d<\/strong> within the shipment, rather than to the total number of physical items.<\/p>\n\n\n\n

    Commission Delegated Regulation (EU) 2026\/1022 of June 30, 2026, amending Delegated Regulation (EU) 2015\/2446 (the Delegated Regulation supplementing the Union Customs Code), introduces the following definition of an item:<\/p>\n\n\n\n

    \u201citem\u201d: one or more goods in a consignment that share the same tariff classification, description and, where provided in accordance with the applicable data requirements for the relevant customs declaration or for the data to be provided or made available to the customs authorities, origin.<\/p>\n\n\n\n

    Therefore, goods will only be considered the same \u201citem\u201d if they have the same classification, description, and origin. It is therefore important to bear in mind that TARIC codes<\/strong> can be used to classify products.<\/p>\n\n\n\n

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    Who Pays the Customs Duty?<\/h3>\n\n\n\n
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    The European Commission states that the person responsible for paying the customs duty is the declarant<\/strong> of the goods. However, the platform, seller, or logistics operator may pass this cost on to the consumer through the final product price. For this reason, it is very important to check whether the product price includes customs duties or to review the website\u2019s terms and conditions of purchase.<\/p>\n\n\n\n

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    What Happens in the Event of a Return?<\/h3>\n\n\n\n
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    The European Commission does not allow the customs duty paid to be refunded when the shipment is returned. A refund of the customs duty is only available where it can be demonstrated that the goods were defective or did not comply with the contractual terms.<\/p>\n\n\n\n

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    Conclusion<\/h2>\n\n\n\n
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    Regulation (EU) 2026\/382 has been applicable since July 1, 2026<\/strong> and represents a significant change for ecommerce businesses that sell or import goods originating from outside the European Union. Among other measures, it introduces a temporary \u20ac3 customs duty per category of items<\/strong> for certain shipments with an intrinsic value not exceeding \u20ac150.<\/p>\n\n\n\n

    For ecommerce businesses engaged in international sales, the impact may directly affect costs, margins, pricing, and logistics operations<\/strong>. However, adapting to the new rules is not limited to customs management: it is also necessary to review the information provided to consumers<\/strong>, prices and terms of sale, and how potential import-related costs are communicated.<\/p>\n\n\n\n

    At this stage, the question is no longer whether you need to prepare for the change, but rather whether your ecommerce business has been properly adapted to legislation that is already in force<\/strong>.<\/p>\n\n\n\n

    For this reason, it is advisable to review:<\/p>\n\n\n\n