Shopping on platforms such as Temu, Shein and AliExpress is about to become more expensive for consumers across the EU. From 1 July, a new transitional customs regime comes into force, imposing a fixed €3 duty on small parcels valued under €150 entering the EU from non-EU countries. The change effectively ends years of duty-free shopping on low-value imports from outside the bloc.
The detail that matters most for shoppers is how the fee is calculated. The €3 duty applies to each different item according to its tariff heading contained in a consignment, meaning the charge accumulates across product types within the same order. A parcel containing a T-shirt, a pair of shoes and a power bank, for example, would attract a €9 charge, as these fall under three different customs classifications. An order of three identical T-shirts, however, would be charged only €3, since they constitute a single item type. VAT and any other applicable charges are added on top.
This temporary measure responds to the fact that such parcels currently enter the EU duty free, leading to unfair competition for EU sellers, health and safety risks for consumers, high levels of fraud and environmental concerns. The European Council gave final legislative approval on 11 February 2026. The measure will remain in force until 2028, when the EU's permanent customs reform and new Customs Data Hub are expected to be operational, at which point standard tariff rates will apply to all goods under €150 with no exemption threshold.
The rate will be applied to all goods entering the EU for which non-EU sellers are registered in the EU's Import One-Stop Shop (IOSS) for VAT purposes. The IOSS system, under which VAT is collected at the point of purchase through the platform, continues to operate separately and is unaffected by the new duty. Where Special Arrangements apply, VAT continues to be collected at the point of customs clearance.
For consumers in Cyprus, where purchases from Asian platforms have surged on the back of low prices, the practical impact will depend on shopping habits. Those who regularly order a variety of different product types in a single shipment will feel the new charges most acutely. It is also worth noting that if a product is returned simply because a consumer has changed their mind, the customs duty paid on import will not be refunded. Refunds of the duty are possible only in circumstances provided for under customs law, such as goods proving to be defective or not conforming to the terms of the purchase.
The new rules apply exclusively to goods arriving from outside the EU. Purchases made within Cyprus or between EU member states are unaffected.
