Tax and Customs Board explains new customs duty on packages ordered from abroad

From 1 July 2026, a fixed three-euro customs duty per product category will apply to all small shipments. The Tax and Customs Board explains how declaration works and when consumers must pay. It is important to remember that customs duty is not refunded even if goods are returned.

The Tax and Customs Board has published guidance on how consumers must declare packages ordered from abroad from 1 July 2026 and pay customs duty.

Three euros per product category

The cornerstone of the new system is a fixed three-euro customs duty, the amount of which does not depend on the value, weight or origin of the goods. A representative of the Tax and Customs Board, Lainevool, explains: "It depends only on how many different product categories the postal package contains."

This means that the final price depends on the contents of the specific order. If a package contains a shirt, jeans and a skirt, these are counted as three separate product categories and the customs duty amounts to 9 euros in total. If a package contains two identical shirts and these are declared separately, 6 euros must be paid. However, it is possible to declare two identical shirts as a single product item, in which case the customs duty is 3 euros.

Who and when pays?

The timing of customs duty payment depends on how the e-commerce platform has set up its system. Currently, it is not known whether and how Temu, AliExpress or Shein will show customs duty separately in the shopping cart, that is each platform's own decision.

If the online shop has not paid the customs duty in advance, the obligation remains with the package recipient and payment takes place after the package arrives. Lainevool recommends following a simple rule: if you receive a notification about a package that requires declaration, you should also expect to pay customs duty. However, he emphasises that it is always worth checking who is requesting payment to avoid scams.

Important: returns are not compensated

Lainevool highlights two important nuances. First, there is no transition period, all small shipments declared from 1 July 2026 onwards are taxed regardless of when they were ordered. Second, the paid three-euro customs duty is not refunded if the goods are returned, for example due to incorrect size or colour.