From today, July 1, 2026, a 3-euro duty for every cheap online item from outside the EU

From today, July 1, 2026, a new tax regime for cheap goods purchased online from countries outside the EU has come into effect in the European Union. A unified customs fee of 3 euros is introduced for each item in shipments worth under 150 euros that are sent directly to consumers in the EU. Until now, such shipments were exempt from duty and only VAT was charged, which made small online purchases from third countries significantly more advantageous compared to goods from the internal market.

What exactly changes from July 1
New rules, approved by the EU Council in February 2026, put an end to duty-free imports for so-called "small shipments" under 150 euros. Instead of zero duty, a "temporary fixed customs rate" of 3 euros is introduced, which is charged not per shipment, but "for every individual item" (tariff category) within it. The measure is planned for a transition period from July 1, 2026, to July 1, 2028, with the EU leaving the possibility for it to be extended if necessary.

This means that from today onwards, every online purchase from a shop outside the EU – regardless of whether it is a small accessory for 2–3 euros or a more expensive product – will be subject to customs duty. The 150-euro threshold, below which duty was previously not paid, effectively ceases to operate.

Specific example: what the new bill looks like
To clarify the impact on consumers' pockets, experts give the following examples:

- if you order one cheap item (for example, a phone case for 4 euros), a 3-euro duty will be added to the price – the real value for you becomes 7 euros plus VAT;
- if one shipment contains 3 different types of goods (e.g., a phone case, headphones, and a t-shirt), 3 × 3 = 9 euros of duty will be charged, even if the total value is 20–25 euros;
- if you order several pieces of the same product (e.g., 3 identical t-shirts under the same customs code), they are treated as one item and the fee remains 3 euros for all of them.

Thus, for small orders of several cheap items, the 3-euro duty per item may prove to be higher than the value of the goods themselves. This will likely reduce interest in mass, low-value purchases from third countries.

Why the EU is closing the "tax loophole" for Shein, Temu, and AliExpress
The European Commission justifies the change with the need to close the tax "loophole" used for years by large e-commerce platforms such as "Shein", "Temu", and "AliExpress". According to EC data, about "93%" of all small shipments that arrive annually in the EU from abroad are linked precisely to such online platforms.

Until July 1, 2026, goods under 150 euros were not subject to duty, which gave a significant price advantage to sellers outside the EU compared to European merchants who pay full duties and taxes. Furthermore, the massive flow of small shipments hindered control – some goods were declared with a lower value or an incorrect code to stay below the threshold.

Therefore, the EU decided to remove the duty exemption and introduce a unified fixed fee to be applied without exception to all small shipments coming from third countries. The goal is to "level the playing field" and ensure that all market participants – whether they are in the EU or outside it – contribute to the public finance system.

How the system will work in practice
The 3-euro fee applies to goods sent "directly from third countries" to consumers in the EU via online orders. In practice, it will be collected in two main ways:

- through platforms and merchants registered under the "Import One-Stop Shop (IOSS)" scheme for VAT, who pre-declare the goods and charge the duty to the customer at the time of order;
- through postal and courier operators, who will charge the duty and potential administrative fees upon receipt of the shipment.

It is important to emphasize that this customs rate is separate from the discussed administrative fees for processing shipments – some member states are considering additional small fees to cover the costs of customs processing, but these are different from the duty itself.

What this means for consumers in Bulgaria
For Bulgarian consumers who regularly shop from Chinese and other non-EU platforms, the change means a real price increase for small purchases. If until yesterday an order for 10–15 euros could pass only with VAT and a possible small processing fee, from today, 3 euros per item are added to it.

This will encourage more careful planning: many people will likely avoid ordering single small items and will try to group goods by type to reduce the number of different items. Some consumers may redirect their orders to European online shops, where there is no duty, but prices are generally higher.

Impact on business and competition
For European merchants and manufacturers, the measure is seen as a step towards "fairer competition". Removing the duty-free threshold and introducing a duty on all small shipments reduces the price advantage of goods entering from third countries without the full tax burden.

For platforms like "Shein", "Temu", and "AliExpress" and their partners, this means additional administrative burden and the risk of losing some of the most price-sensitive customers. At the same time, the EU is sending a clear signal that it will monitor closely for circumvention of the new rules – for example, through incorrect declaration of shipments or sending multiple small packages instead of one.

What follows after 2028
The 3-euro fee is "temporary" and is part of a broader reform of the EU Customs Union. From July 1, 2028, the new "EU Customs Data Hub" is expected to become operational – a central digital customs hub that will allow all goods, including those under 150 euros, to be subject to "standard customs tariffs" according to their type and value.

Then, the fixed duty of 3 euros is planned to be replaced by more precise taxation based on tariff rates, but with a fully removed duty-free threshold. In other words, today's change is only the first step towards a regime in which "every item imported into the EU will be subject to customs taxation", regardless of whether it costs 5 or 500 euros.

For consumers, this means that the era of completely "duty-free online shopping" from third countries has practically ended. From here on out, awareness of additional costs and the ability to compare actual final prices – including duties, VAT, and processing fees – when choosing goods outside the EU will be key.