Starting July 1, customs duties will be imposed on small packages valued at up to €150 from countries outside the European Union, affecting, among other things, orders from Shein and Temu.

In a statement, the Customs Department provides examples of how the duties will be applied and answers frequently asked questions received from the public.

Examples

Example 1:
A package purchased online from Asia contains: 1 T-shirt, 1 pair of earrings, 1 keychain. These are 3 different items, each subject to a €3 duty. Duty: €3 × 3 items = €9, plus VAT on the total value (including the duty).

Example 2:
A package purchased online from Asia contains: 1 silk blouse, 1 cotton T-shirt. These are 2 different items, each charged at €3. Import duty: €3 × 2 items = €6, plus VAT on the total value (including the import duty).

Example 3:
A package purchased online from Asia contains: 2 or more T-shirts of the same type (e.g., cotton). These are considered 1 item. Duty: €3 × 1 item = €3, plus VAT on the total value (including the duty).

Frequently Asked Questions

How will the new duty be paid?

Consumers will pay the duty in one of the following ways:

• At checkout

Some websites/platforms may collect the duty at the time of purchase. In this case, the final charge will be clearly displayed at checkout, with no additional charges upon delivery.

• Upon delivery

Other websites/platforms will not collect the duty in advance. In this case, the post office or courier will request payment of the €3 customs duty per item BEFORE delivering the package

What’s changing regarding product returns for distance sales?

No refund of customs duty: If a consumer decides to return a product, this does not automatically entail a refund of the €3 per item customs duty that was paid. This duty may be refunded with the approval of Customs following a justified request, in cases where the products are defective or if the shipped goods do not meet the terms of the purchase agreement.

For this reason, consumers are advised to carefully read the return policy before making a purchase.

VAT Refund: VAT refunds depend on each business’s policy. Some sellers refund VAT while others do not, regardless of whether the consumer is a taxable person or not.

Recommendations for Consumers

Consumers are advised to:

• Check the “Terms and Conditions” and “About Us” pages before making a purchase to verify the company’s physical address and where the products are shipped from.
• Check whether customs duties are included in the purchase price.
• Calculate any additional costs before completing the order.
• Carefully review the return policy.

This way, they can avoid unexpected charges, delivery delays, and unpleasant surprises when shopping online from countries outside the European Union.