3€ customs duty on online purchases outside the EU: what changes for importers and platforms

Key data

Low-value shipments from third countries—especially from Asia—have enjoyed a customs exemption below 150 EUR until now. This changes with the Implementing Regulation (EU) 2026/1200, published on 8 June 2026, which establishes a fixed fee of 3 EUR on each shipment with intrinsic value below 150 EUR in distance sales.

The regulation modifies Implementing Regulation (EU) 2015/2447 to incorporate the technical procedures for declaration and settlement of this new temporary customs duty. This is not an ad valorem tariff (percentage of price), but a fixed fee per shipment, regardless of the exact value of the package, as long as it is below the 150 EUR threshold.

What does this regulation establish?

Regulation 2026/1200 introduces the technical application rules of the new temporary customs duty of 3 EUR on distance sales of imported goods in shipments with intrinsic value below 150 EUR. Until now, these shipments were exempt from tariffs under the 150 EUR customs exemption threshold.

The regulation qualifies this duty as temporary, although no specific end date is specified in the published text. The customs authorities of each Member State must implement the technical procedures described to make the collection effective.

Economic and operational impact

The impact occurs at three distinct levels:

• Platforms and marketplaces: They are the main parties obligated to adapt their systems. They must integrate the 3 EUR fee into the checkout process or customs declaration, depending on the operational model they use. This involves changes to billing, declaration and customs settlement systems.
• Logistics operators and customs representatives: Those acting as intermediaries in imports must update their declaration procedures to reflect the new duty. The regulation establishes specific technical rules that must be incorporated.
• End consumers: The cost of each purchase on platforms like Temu or Shein will increase by 3 EUR per package. For low-value purchases (for example, items of 5-10 EUR), the relative impact is very significant.

From an operational perspective, the most relevant change for companies is the need to adapt customs declaration and settlement systems. The fee is fixed and does not depend on the exact value of the shipment, which simplifies the calculation but requires the system to apply it systematically to all eligible shipments.

Who does it affect?

• Ecommerce platforms that facilitate imports from third countries (especially from Asia) with shipments valued below 150 EUR.
• International marketplaces operating in the EU, such as Temu or Shein, that channel large volumes of low-value shipments.
• Importers operating in the bracket of shipments below 150 EUR intrinsic value.
• Logistics operators managing the entry of these shipments into EU territory.
• Customs representatives and intermediaries who must adapt their declaration and settlement systems in accordance with the new technical procedures of the regulation.
• Customs authorities of Member States, which must implement the technical procedures described in the regulation.
• End consumers who purchase online on platforms outside the EU with shipments under 150 EUR.

Practical example

A platform like Temu manages 10,000 weekly shipments to Spain, all with intrinsic value below 150 EUR. With the entry into force of Regulation 2026/1200, each of those shipments generates a 3 EUR fee. This amounts to:

• 30,000 EUR weekly in customs duties on that volume of shipments.
• 1.56 million EUR annually just for that volume of operations in Spain.

If the platform passes the cost to the consumer, an 8 EUR item effectively costs 11 EUR (37.5% increase). If it absorbs it, it directly impacts its operating margin. In any case, the customs representative or logistics operator must declare and settle the 3 EUR per shipment in accordance with the new technical procedures of the regulation.

What should companies do now?

1. Identify if you operate in the affected bracket: Review whether your activity involves imports of shipments with intrinsic value below 150 EUR from countries outside the EU. If so, this regulation directly affects you.
2. Update customs declaration systems: Platforms, logistics operators and customs representatives must incorporate the 3 EUR fee per shipment into their declaration and settlement flows, in accordance with the technical procedures of Regulation 2026/1200.
3. Decide who bears the cost: Define whether the fee is passed to the end consumer (price adjustment at checkout) or absorbed as an operating cost. This decision has a direct impact on margins and competitiveness.
4. Review contracts with logistics providers: If you work with external logistics operators or customs representatives, verify that their systems already contemplate the new fee and that contractual agreements reflect who assumes the settlement.
5. Monitor implementation in each Member State: National customs authorities must implement the technical procedures. Monitor the specific instructions from the Tax Agency in Spain to learn the exact timelines and declaration formats.

Official source

Consult complete regulation on official source

Notice: This article is for informational purposes only and does not constitute legal advice. For specific decisions, consult a qualified professional. Source: https://eur-lex.europa.eu/./legal-content/AUTO/?uri=OJ:L_202601200