Buying from Temu or Shein? Here’s how the EU’s new €3 import duty will work

Consumers ordering low-value goods from outside the European Union will face a new €3 customs duty from 1st July 2026, as the bloc moves to tackle the growing influx of cheap imports from non-EU online retailers.

The measure, first agreed by EU member states last year, abolishes the long-standing customs duty exemption for goods valued at €150 or less. While many shoppers may be familiar with paying VAT on overseas purchases, the new customs charge introduces an additional cost that could make some online bargains less attractive.

In a guidance document, Malta’s Tax and Customs Administration clarified how the temporary duty will work in practice and what consumers should expect when shopping from platforms such as Shein, Temu and AliExpress.

Not necessarily €3 per product

One of the most significant clarifications concerns how the charge will be calculated.

Rather than applying to every individual product in a parcel, the €3 duty will be charged per “item”, with an item defined as one or more goods in a consignment sharing the same tariff classification and description.

For example, a parcel containing a pair of shoes would attract a €3 duty. A package containing headphones, a charger and a phone case would incur a €9 charge, as each falls under a different product category.

However, a parcel containing two identical cotton T-shirts would only attract a single €3 charge, rather than €6, because both items share the same tariff classification.

The same principle applies to clothing made from different materials. A silk blouse and a cotton blouse shipped together would each attract a separate €3 duty.

VAT will still apply

The guidance also confirms that the new customs duty will be included in the value used to calculate VAT.

This means consumers will not only pay the €3 duty but will also pay VAT on that amount, increasing the final cost of imported goods.

According to the Tax and Customs Administration, the change forms part of a wider EU effort to address concerns over widespread undervaluation of imported goods, unfair competition faced by European retailers and the growing volume of low-value parcels entering the bloc.

How the charge will be collected

The customs duty may be collected in one of two ways.

Some online retailers and marketplaces may include the duty at checkout, alongside VAT and other charges, meaning consumers pay the full amount before the goods are dispatched.

In other cases, where the duty has not been collected at the point of sale, postal operators or courier companies will request payment before the parcel is delivered.

Consumers are being encouraged to review a retailer’s terms and conditions before placing an order to determine whether customs duties and taxes are included in the advertised price.

EU websites are not always exempt

The guidance highlights another point that may catch some consumers by surprise.

No customs duty applies when goods are shipped from within the European Union. However, the €3 charge will still apply if products are purchased through a website based in the EU but are dispatched from a warehouse located outside the bloc.

Consumers are therefore advised to check both where the retailer is established and where the goods are being shipped from.