Changes effective 1 July 2026 concerning shipments of goods valued at no more than €150 sent from a third country to a recipient in the EU

1. What changes on 1 July 2026?

From 1 July 2026, the exemption from import duties for shipments of goods valued at no more than €150 is abolished. At the same time, a temporary customs duty of €3 per “item” (definition in Question 5) is introduced for each shipment.

2. Which shipments are affected?

The new rules apply to shipments of goods up to €150 imported from third countries into the European Union when:

• the sale is made under the IOSS scheme (Import One Stop Shop – the consumer pays VAT at the time of purchase), or

• they are transported via postal consignments,

• they consist of goods within a shipment valued at no more than €150 that are sold under distance‑selling arrangements, except for goods sold under IOSS.

3. What is the €3 duty?

It is a temporary duty established at EU level as a transitional measure following the abolition of the import‑duty exemption for low‑value consignments up to €150.

4. Until when will the €3 duty apply?

This temporary duty will apply from 1 July 2026 until 1 July 2028, by which time the new EU Customs Data Hub is expected to be fully operational. After that date (unless the European Commission proposes an extension), goods sold under distance‑selling transactions, regardless of their value, will be subject to the normal customs tariff rate.

5. How is the €3 duty applied?

The €3 duty is applied per item, not per piece.

For the purposes of this measure, an “item” is defined as goods within a shipment that share the same tariff classification, description, and declared origin.

Examples:

• A shipment containing five identical T‑shirts of the same tariff category is charged a single €3 duty.

• A shipment containing one T‑shirt, one pair of shoes, and one handbag is charged €9 (€3 per item), because these are three different items.

• A shipment containing multiple pieces of the same item may be charged only one €3 duty, provided the goods are declared as a single item according to customs rules.

Important: The amount of duty does not depend solely on the number of pieces in a shipment, but on the number of different items declared in the customs declaration.

6. What applies to VAT for IOSS shipments?

VAT continues to apply according to existing legislation.

For shipments covered by the IOSS scheme, VAT is paid at the time of purchase through the online platform or seller and, as a rule, is not collected again upon importation into the EU.

7. Are there any exemptions from the €3 duty?

Yes. Preferential measures (e.g., EUR.1) may apply, provided the IOSS scheme has not been used.

8. What applies to gifts from a private individual to another private individual?

For gifts sent by a private individual in a third country to a private individual in the EU, of a non‑commercial nature, with a value not exceeding €45 (excluding transport and insurance costs), the exemption from import duty, excise duties, and VAT is maintained.

“Non‑commercial nature” means shipments that simultaneously meet all of the following:

• are of an occasional nature,

• contain only goods intended for the personal or family use of the recipients, and whose nature or quantity clearly indicates they are non‑commercial,

• are sent by the sender to the recipient without any form of payment.

If such shipments contain tobacco products, alcoholic beverages, perfumes, or eau de cologne, the exemption applies only if the quantities do not exceed the limits set in Article 27 of Regulation (EC) No 1186/2009.

If the actual value exceeds €45, or any of the above conditions is not met, the exemption cannot be granted. The value of an item (e.g., €60) cannot be split so that €45 is exempt and the remaining €15 taxed. Therefore, import duty, excise/special excise duties (where applicable), and VAT become payable.

9. What happens if the product is returned to the seller?

Once the €3 duty has been paid and the goods have been received, the €3 duty is not refunded, even if the product is returned to the seller.

A refund may be allowed only in the following cases:

• defective goods,

• goods that do not meet the terms of the purchase contract.

10. If the order is placed before 1 July 2026 but the goods arrive after that date, will I pay the temporary duty?

Yes. The temporary duty of €3 per item will apply if the goods arrive and the customs declaration is accepted after 1 July 2026. According to Article 77(2) of the Union Customs Code, the customs debt arises at the moment the customs declaration is accepted (which, in this case, is after 1 July 2026).

11. Where can I get more information?

For further information, interested parties may contact:

• the Customs Department,

• Cyprus Post,

• the carrier or courier handling their shipment,

• the Customs Department circular,

• the European Commission’s guidance documents.