New customs duty to be introduced – must also be paid for parcels under €150 from 1 July 2026

On 1 July 2026, a new customs duty will be introduced for online purchases made by private individuals.

From then on, customs duty must also be paid for consignments with a value of no more than €150. At the moment, you are generally not required to pay customs duty for consignments worth up to €150.

Goods ordered from Temu, for instance, are often of the kind that will be subject to payment of the new customs duty.

How much is the customs duty?

For private individuals, the customs duty is €3 for each goods item in the consignment. ‘Goods item’ means similar products that have the same commodity code and country of origin. For instance, if the same parcel contains two similar shirts, you will normally only pay the customs duty once for them.

In the declaration, goods are declared as goods items according to whether the goods are of the same or a different kind.

Similar goods can be declared under the same goods item

One goods item can contain several goods that have the same commodity code and country of origin (e.g. two similar shirts from China). When the declaration contains only one goods item, the customs duty is paid once, that is, the customs duty is €3.

Different goods are declared as separate goods items

If the consignment contains different goods, they must be declared as different goods items. For example, if the same consignment contains shirts and socks, they must be declared as different goods items. The customs duty must be paid separately for each goods item. If the declaration contains two goods items (e.g. a shirt and a pair of socks), you must pay double the customs duty, that is, €6 in total.

Note that similar goods can also be declared under different goods items. In such a case, you must also pay the customs duty for each goods item. For example, if two similar shirts are declared as separate goods items, you must pay customs duty for both of them, that is, €6 in total. Some online retailers may declare goods in this way for technical reasons.

Based on an EU decision

The new customs duty will be introduced across the EU to curb the influx of low-value import consignments. The purpose of the change is to address the significant increase in the number of low-value import consignments ordered from outside the EU and the resulting impacts on the environment and consumers.

The information will be updated

This page provides the information we currently have. Work on the legislation is still ongoing, and the information is subject to change. We will update the page when more information is available.

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