An example: three small items, three categories
Fictional example: Aoife in Cork orders hair clips, a phone stand and a small USB desk fan for €34 from a platform that ships from Asia. She counts three item categories, so up to €9 in flat-rate duty, and checks at checkout whether duty and VAT are already included. The fan’s page shows no manufacturer and no EU contact, so she removes it. A week later, a text claims customs fees are unpaid. Aoife ignores the link and checks tracking in her customer account: no fees are listed.
How much is the new customs duty, and who pays it?
Until 30 June 2026, parcels worth up to €150 entered the EU duty-free. Since 1 July 2026, a temporary flat duty of €3 applies, charged per item category under the customs tariff rather than per piece. According to the European Commission, the rule applies until 1 July 2028.
| What is in the parcel | Item categories | Flat-rate duty |
|---|---|---|
| 5 T-shirts | 1 | €3 |
| 3 T-shirts and 1 watch | 2 | €6 |
| 4 pairs of socks, 1 soft toy, 1 charging cable | 3 | €9 |
| Parcel over €150 | depends on the goods | normal duty rate |
The seller or importer must declare and pay the duty. Some sellers settle everything at checkout; otherwise the post or a courier advances the charges and collects them on delivery. Check the order summary or the seller’s terms first, as explained in our guide on checking the total before you buy.
What other costs can come on top?
Since 1 July 2021, all goods imported into the EU have been subject to VAT, at the rate of the country where you live.
- With IOSS (Import One-Stop Shop), you pay VAT at checkout on orders up to €150, and it is not charged again on import.
- Without IOSS, import VAT is collected on delivery, and the carrier may add a service charge. German and Austrian customs advise asking the carrier for the amount.
- Above €150, normal duty rates apply.
- Handling fee: the EU is also planning a processing fee. German, French and Spanish authorities give 1 November 2026 as the planned start, and German and Spanish customs put it at €2 per item category.
Tip: Keep the order confirmation showing items, quantities and individual prices. It shows the price you paid if customs asks, and after a return you will also need proof of postage.
Can you send items back?
When you buy online from a business, EU rules generally give you 14 days from delivery to cancel without a reason. You usually pay return postage unless the seller covers it or failed to mention it beforehand. Purchases from private individuals are not covered, so check the seller profile on marketplaces: business or private, where do returns go, who pays postage?
After a return, import VAT can be reclaimed: with IOSS the seller refunds it with the price; otherwise, ask the carrier or customs. According to Spain’s tax and customs agency, however, the new EU rules do not allow the €3 duty to be refunded unless the goods were defective or not as agreed in the contract. Switzerland has no statutory right of withdrawal for online purchases; the shop’s terms apply.
How can you check product safety before you buy?
In the first phase of an EU-wide control operation in 2025, more than half of the toys and small electronics checked did not comply with EU rules, and 84% of those sent for lab tests were dangerous, according to the European Commission. The General Product Safety Regulation (EU) 2023/988 has applied since 13 December 2024. Under it, an online offer must show, among other things:
- the manufacturer’s name plus postal and email address
- a responsible person in the EU if the manufacturer is based outside it
- a picture of the product and details that identify it
- warnings and safety information in a language you can easily understand
If this is missing, especially for toys, chargers or cosmetics, skip the purchase. Safety Gate, the EU’s rapid alert system for dangerous non-food products, shows whether a product has been reported. After a recall, the business must offer you at least two free remedies: repair, replacement or a refund. The regulation does not apply in Switzerland, but the same checks still help you judge an offer.
Customs text message: how do you tell if it is genuine?
German customs sends tax notices and payment demands by post, never by text, phone or social media, and French customs says it will never contact you by text, email or phone to ask for duty. A message asking you to follow a link and enter card details does not come from customs.
- Do not tap the link and do not reply.
- Find the tracking number in your customer account on the platform.
- Check the status in the carrier’s app or on a website you open yourself.
- If in doubt, contact your national customs authority via its official website.
See also our guide to a parcel text without an order. If you have already entered card details, follow the steps after entering card data on a suspicious site.
What applies in your country?
| Country | Charges on small parcels | Good to know |
|---|---|---|
| Germany | €3 per item category; import VAT 19% or 7% | Customs never demands payment by text. |
| Austria | €3 per item; standard import VAT of 20% from the first cent | Customs information on online shopping: +43 50 233 729 |
| Switzerland | No EU duty; import VAT only above CHF 5 in tax; platforms with at least CHF 100,000 in such sales charge Swiss VAT | No statutory right of withdrawal online |
| France | €3 per item category; national small-parcel tax suspended since 1 July 2026 | Forward scam texts to 33700. |
| Italy | €3 per item category | Report dangerous products to the enterprise ministry (MIMIT); check the customs agency (ADM) for any national charges. |
| Spain | €3 per item category; from 1 November 2026, a €2 handling fee per category | INCIBE helpline 017 (8:00–23:00) |
Common mistakes
- Looking only at the item price and forgetting duty, VAT and carrier charges.
- Ordering many different items without realising duty is charged per category.
- Not checking whether the seller is a business, which decides your right to cancel.
- Overlooking missing manufacturer details on toys, chargers or cosmetics.
- Paying a customs text through its link.
Your checklist
The checkboxes are for your own reference. No entries are sent to us. To keep a copy, print the page or save it as a PDF using your browser menu.
Common questions
Do I now pay customs on Temu or Shein orders?
Since 1 July 2026, parcels worth up to €150 shipped from outside the EU carry a flat €3 duty per item category, whichever platform you use. The seller or importer must declare and pay it. Whether the cost is in the price or collected on delivery should be clear at checkout or in the seller’s terms.
What is IOSS and why does it matter?
IOSS, the Import One-Stop Shop, is an EU scheme for sellers of goods worth up to €150. If the seller uses it, you pay VAT when you buy and none is due on arrival. Austria’s finance ministry warns that if the IOSS number is missing from the customs declaration, VAT may be charged more than once.
Does the new duty apply in Switzerland?
No, the €3 duty is an EU rule. Switzerland only collects import VAT when the tax amount exceeds CHF 5, and since 1 January 2025 online platforms with at least CHF 100,000 in such sales have had to charge Swiss VAT. Swiss law gives no statutory right to cancel online purchases, so returns depend on the shop’s terms.
Sources and further information
Primary sources from public authorities, consumer organisations and providers. A source may be in another language; follow the guidance that applies to your service and where you live.
- European Commission: Ensuring fairness and safety – €3 customs duty on low-value parcelsSource review date:
- European Commission (Taxation and Customs Union): Guidance and legal text on the temporary flat fee for low-value importsSource review date:
- European Commission: E-commerce – product compliance and safetySource review date:
- Your Europe: Returns and right of withdrawalSource review date:
- EUR-Lex: Regulation (EU) 2023/988 on general product safetySource review date:
- Swiss Federal Office for Customs and Border Security: Mail-order and platform taxation (German)Source review date:
- European Commission: VAT One Stop Shop – e-commerce VAT rules since 1 July 2021Source review date:
- Agencia Tributaria (Spain): Consignments worth up to €150 (Spanish)Source review date:
