Customs duty on small consignments from third countries enters into force in the EU

01.07.2026 | 13:48

Today, a customs duty on small consignments ordered from third countries enters into force across the European Union. The duty applies to shipments valued up to €150. The amount of duty depends on the number of item lines declared: each line of goods listed in the customs declaration adds €3 to the shipment.

The new customs duty is implemented across the entire European Union. The aim of the change is to better manage the rapidly growing volume of low-value consignments ordered from outside the EU, reduce their environmental impact, and ensure fairer competition conditions for local producers and traders. According to the Estonian Tax and Customs Board (ETCB), the majority of goods inspected by customs do not fully comply with EU requirements.

According to Kaari Lainevool, Head of Service at the Customs Operations Department of the ETCB, the transition of IT systems went smoothly, and the first declarations were submitted immediately after midnight. “This change affects both platforms and shoppers. We therefore recommend that buyers pay close attention and check whether the platform collects all import taxes at the time of purchase. This helps avoid unpleasant surprises when additional charges may be required upon arrival of the parcel in Estonia,” Lainevool emphasized.

Large e-commerce platforms have generally already incorporated the new duty into the final purchase price and handle customs clearance themselves, meaning private individuals usually do not need to deal with customs procedures. If import taxes have not been collected at checkout and customs clearance has not been arranged, the postal or courier company will contact the recipient with further instructions.

Private individuals can still submit customs declarations via the ETCB’s e-services environment (e-MTA), under the “Customs” and “Postal parcel declaration” sections, if import taxes were not collected in advance.

Lainevool warns that changes may also lead to an increase in parcel-related scams. “It is important to carefully check who the sender of any notification is and avoid clicking on links in suspicious messages. If a parcel requires declaration, the safest option is to use the e-MTA environment or the postal/courier service provider specified in the order,” said Lainevool.

More information on small consignment rules and declarations is available on the website of the Estonian Tax and Customs Board: www.emta.ee/en/vaikesaadetis.

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