What changed and why it matters to your wallet
If you order clothes, gadgets or cosmetics from outside the EU — think Shein, Temu, AliExpress or a US boutique — the price you see at checkout is no longer the price you will pay. The European Union has overhauled how small parcels are treated at the border, and two new charges now apply.
First, the old duty-free treatment for parcels valued under €150 ended on 1 July 2026. Since that date, low-value imports carry a temporary flat customs duty of €3 per declaration line item. Second, the Council of the EU adopted a comprehensive customs reform on 3 September 2026, which introduces a Union Handling Fee of €2 per item from 1 November 2026. The two charges stack: from November, a low-value order can attract €5 per item in customs charges, before VAT.
The reform is aimed at the flood of cheap imports — the EU received 4.6 billion parcel imports in 2024, and officials cite undervaluation, unfair competition for EU sellers, and environmental concerns as reasons for the crackdown. From July 2028, non-EU platforms such as Temu and Shein will formally become the legal importer of the goods they sell into the bloc, and a central Customs Data Hub will replace today's simplified declarations. Whether you welcome the policy or not, here is how to navigate it as a shopper.
Step 1: Understand exactly what you will be charged
The charges are calculated per item (per declaration line item), not per parcel, which is the detail that catches most shoppers out. Products can only share a single declaration line if they have the same 6-digit HS classification, the same country of origin and the same product description — so a multi-item order can generate several €3 duties and several €2 fees.
Ireland's Revenue authority gives a clear example. A €10 package containing a pen, a notebook and a key ring bought online and sent from outside the EU contains three different items. Since 1 July 2026, the €3 customs duty applies to each item (€9 total). From 1 November 2026, the €2 Union Handling Fee applies per item too (€6 total). The combined customs charges are €15 — plus VAT — on a €10 parcel. By contrast, if the package contained two identical pens, they count as one item: €3 duty plus €2 handling fee, or €5 plus VAT. If a package is worth more than €150, the normal customs duty rate for those goods applies instead of the €3 flat rate — for example, a pair of €100 jeans attracts 12% duty (€12) and €150 runners attract 16.9% (€25.35), plus the €4 handling fee, before VAT.
Step 2: Check where your parcel is actually coming from
The new charges apply to goods bought online and sent from outside the EU, whatever the seller's home market. A parcel shipped from the UK, the US, China or anywhere else outside the bloc is treated the same way. Before you order, check the product page or the seller's shipping information for the dispatch country. If it ships from within the EU, none of these charges apply — this alone can make an EU-based seller cheaper than a non-EU one even when the sticker price looks higher.
Step 3: Prefer sellers that collect the charges at checkout
How you pay the fees depends on the seller. Some websites are set up to collect the customs duty and the handling fee at the point of sale: both charges are shown to you and the total you pay at checkout is final, with no extra charges on delivery. Others do not collect them, and your delivery company — the postal service or a courier — will require payment of the duty and handling fee before your goods can be delivered. VAT may also be due at that point if the seller did not collect it at checkout.
Checkout-collected charges are better for you in every way: the total is transparent before you commit, and your parcel is not held up at the border. Before buying from a non-EU seller, look for a statement about duties and taxes at checkout. If the site is silent on the subject, assume you will be paying on delivery and factor that into the real cost.
Step 4: Consolidate — but group wisely
Because charges are per line item, your ordering strategy matters. Ordering several different items in one parcel does not save you anything versus ordering them separately — each distinct item attracts its own €3 + €2. But ordering multiple identical items in one parcel does help, since identical items count as a single line. Equally, buying from a seller that consolidates identical goods under one product description keeps the line-item count down.
Step 5: Watch for the delivery company's payment request
If your seller does not collect charges at checkout, expect a message from your postal operator or courier before delivery, asking you to pay the customs duty and handling fee (and possibly VAT). Pay through the carrier's official channel — its website or app, or a link you can verify independently — and never through an unsolicited text message asking for bank details. Customs-fee phishing scams surge whenever new charges take effect, and a genuine carrier will never ask for your full card number by SMS.
Step 6: Keep your receipts and know the 2028 horizon
Keep order confirmations and any customs payment receipts. If a charge looks wrong — for instance, you were charged at checkout and again on delivery — the receipt is your evidence for a refund claim with the seller or carrier. And keep the longer timeline in mind: from 1 November 2026, product identifiers become mandatory for e-commerce imports, and from July 2028 the Customs Data Hub goes live, at which point regular tariff rates replace the €3 flat duty. The interim system you are navigating now is temporary by design.
Tips to keep your real costs down
- Compare the landed price, not the sticker price. Add €5 per distinct item plus VAT to any non-EU order before comparing it with an EU-based alternative.
- Buy identical items together. Two identical pens are one line item; a pen and a notebook are two. Bundling the same product multiplies value without multiplying charges.
- Check the seller's dispatch location. An EU warehouse means zero customs charges — often worth a slightly higher headline price.
- Avoid splitting orders across many sellers. Each parcel is processed separately; consolidation at one seller keeps tracking and payment simpler.
- Don't ignore the VAT. VAT was always due on these imports and remains due. The new charges sit on top of it, not instead of it.
Troubleshooting
My parcel is stuck and the carrier wants payment. This is normal when the seller did not collect charges at checkout. Verify the payment request through the carrier's official website or app, pay the duty, handling fee and any VAT shown, and delivery will resume.
I was charged at checkout and again on delivery. Double charging should not happen when the seller collects correctly. Contact the seller with your checkout receipt first; if they confirm they collected the charges, take that evidence to the carrier.
The fees make my order absurdly expensive. On very cheap multi-item orders, the combined charges can exceed the value of the goods — the Revenue example of €15 in charges on a €10 parcel is real. This is the reform working as designed. Reconsider whether the order is worth it, or find an EU-based seller.
The bottom line
The era of effectively duty-free micro-parcels in the EU is over. From 1 November 2026, every distinct item you order from outside the EU carries €3 in customs duty plus a €2 handling fee, on top of VAT — and you will pay either at checkout or to the carrier before delivery. The shoppers who adapt fastest are the ones who compare landed prices, favour sellers that collect at checkout, and consolidate identical items. The rules will keep evolving toward the 2028 Data Hub, but the habit that protects your wallet stays the same: know the full cost before you click buy.
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