Overview
- The €3 flat levy came into force on Wednesday, July 1, 2026, and applies by tariff classification rather than per parcel so different product categories in one shipment can trigger multiple €3 charges.
- Legally the customs declarant — normally the seller, importer or platform IOSS holder — is responsible for the duty though companies can pass the cost to consumers in practice.
- For shipments outside the IOSS scheme the €3 charge is included in the VAT taxable base which raises the final price, while IOSS transactions exclude the €3 from the VAT base.
- Customs guidance and national circulars say duties already paid will generally not be refunded for routine consumer returns and refunds remain possible only under narrow existing customs rules for excess duty or defective goods.
- Brussels cites scale as the rationale: about 5.9 billion low‑value items entered the EU in 2025 with just over 90% from China; a handling fee will be added in November 2026 and the flat charge will be replaced by value‑based duties when the EU e‑commerce Data Hub goes live in mid‑2028.