What changes in the taxation of consignments
- For low-value consignments (valued at less than 150 euros), from 1 July 2026, in addition to value added tax (VAT), a customs duty of 3 euros per each item of goods in the consignment must be paid.
- The customs duty will apply to goods ordered from online stores and sales platforms in non-EU countries and shipped directly to consumers.
- There will be no transition period. All small parcels declared on or after 1 July will be subject to customs duty, regardless of when the goods were ordered and shipped to the European Union (Estonia).
The 3-euro customs duty will not apply to:
- consignments valued at over 150 euros, for which the customs duty rate (generally ranging from 0% to 17%) will continue to depend on the value, type, and origin of the goods;
- parcels sent from one natural person to another, i.e. gifts.
Examples
There are three items in a parcel: a T-shirt, a pair of jeans, and a skirt. Since the items have different commodity codes, each item must be declared on a separate line.
A customs duty of 3 euros must be paid for each item. Therefore, the total customs duty is 9 euros.
There are two T-shirts in a parcel, which have the same commodity code. If the goods are declared as two distinct goods items (on two lines), 6 euros in customs duty must be paid.
There are two T-shirts in a parcel, which have the same commodity code. If the goods are declared as a single goods item (on a single line), 3 euros in customs duty must be paid.
Declaration of goods and payment of taxes
From 1 July 2026, the payment of taxes (including customs duties) will depend on which online store or platform the goods were purchased from, who handles customs clearance, and whether the online store or platform uses the Import One Stop Shop (IOSS) scheme for distance sales.
In general, private persons do not have to declare the consignment if they order goods from an online store or sales platform that has registered for the IOSS scheme.
In this case, the taxes are usually already included in the order price, and the customer pays them at the time of purchase. The declaration is submitted by the seller or their representative.
In exceptional cases, such as when an online store or sales platform outside the European Union is not registered under the IOSS scheme and the goods purchased for a fee are sent by a natural person, the recipient must submit the declaration independently, and pay the taxes, or use a representative (e.g. a postal or courier service provider).
EU customs reform
The introduction of a customs duty of 3 euros on low-value consignments is one of the measures under the European Union’s (EU) customs reform, which aims to protect the EU internal market, prevent dangerous and non-compliant goods from entering the EU, make customs duty collection more efficient, and simplify controls so that they do not place an excessive burden on authorities or businesses. The change will apply in all European Union Member States.
As an additional measure to regulate e-commerce, it is being considered to introduce, in the second half of 2026 (expected in November), a customs handling fee for low-value consignments, in addition to customs duties. This fee would help partially cover the customs control costs arising from the continuous growth in shipment volumes, ease the workload of customs authorities, and ensure more effective supervision of small consignments.
Last updated: 26.06.2026
