New tariff rules for purchases of goods up to €150 in value from countries outside the EU are coming into force from 1st July 2026, according to an announcement by the AADE. Replacing the current duty-free regime for products below a certain value threshold, a special import duty of €3.00 will be imposed for each different category of goods purchased from third countries via e-commerce.

According to the AADE, the new duty is a transitional measure which will be in force up to 30th June 2028, ahead of the planned EU Customs Reforms in that year. From 1st July the import duty will be calculated on the basis of the tariff category of each product, independently of its value or the manner of purchase or delivery.

How the duty is calculated
The €3.00 duty is applied for each different type of product and not per parcel. For example:
— If a parcel contains a book, a notepad and a pen, these are three different types of product and total duty of €9.00 is applied (€3.00 for each type of product), plus the appropriate VAT and any further charges.
— If a parcel contains two similar notepads then this is considered one type of product and the duty is €3.00.

Who pays the duty
The special import duty is paid to the Customs authorities by the declarant of the import, i.e. by the e-commerce platform, the seller, the carrier or their appointed representatives, according to the method of handling of the shipment.

What happens if products are returned?
In the event of the product being returned because the consumer simply withdraws or changes their mind, the duty paid on import is not returnable. Conversely, in cases provided for by Customs law, such as when the product proves to be faulty or the terms of the agreement are not met, then the duty paid can be returned, according to established Customs procedures.

What is not changed
The application of the new duty works in parallel with and does not affect the existing rules about VAT on imported goods sold remotely. VAT continues to be chargeable:
— when purchasing the product through an online platform which uses the Import One Stop Shop (IOSS) system,
– during Customs clearance of the product by the consumer when Special Arrangements or the normal VAT régime are being applied.
The new rules do not affect the purchase and shipping of goods carried out within Greece or between EU member states.
(Haniotika Nea, 28/02/26)

Why the duty is being implemented
In a press release giving details of the new duty on 8th June, the European Commission’s Directorate-General for Taxation and Customs Union said:
“The de minimis duty-free rule was originally introduced to avoid disproportionate administrative burdens for customs authorities, businesses, and private individuals. However, due to the digitalisation of customs procedures, electronic data are nowadays available for all imported goods, so the exemption is now no longer justified. Moreover, the exemption does not reflect the reality of the market any longer. In 2025 alone, almost 5.9 billion of such low-value items were directly shipped from third countries to consumers in the EU, without paying customs duties. This has created an unfair competition that traditional retailers cannot compete with.”
(Europa.eu, 08/06/26)