Anyone who regularly orders from Temu, Shein, AliExpress, or other online shops outside the European Union has had to prepare for significantly higher costs since 1 July 2026. The previous €150 customs exemption threshold for e-commerce shipments has been abolished. Instead, a flat customs charge now applies to almost every shipment of goods from a non-EU country.
Low-cost orders from China, which were previously often delivered to Germany without customs duties, are particularly affected. However, deliveries from the United States, the United Kingdom, or other third countries are also subject to the new rules.
This article explains what has changed, which costs may now apply, and what consumers should watch out for when shopping outside the EU.
Why Was the €150 Exemption Threshold Abolished?
Until 30 June 2026, goods with a value of less than €150 could generally be imported into the European Union duty-free. In many cases, import VAT already had to be paid, but traditional customs duties did not apply.
The European Union’s ECOFIN Council decided on 12 December 2025 to abolish this customs exemption. The aim of the new rules is to:
- prevent distortions of competition against European retailers,
- curb the mass import of extremely cheap goods,
- reduce customs fraud through false value declarations,
- and simplify customs processing within the EU.
The relevant regulation has applied since 1 July 2026.
What Has Applied Since 1 July 2026?
For e-commerce shipments from non-EU countries with a goods value of up to €150, a flat customs charge of €3 per product category (“item”) is now levied.
The following charges may still apply in addition:
- import VAT of 19% or 7%,
- excise duties where applicable, for example on alcohol, coffee, or tobacco,
- possible service fees charged by the shipping provider.
The previous customs exemption therefore no longer exists.
What Does “€3 per Product Category” Mean?
Many consumers initially assume that the €3 charge applies only once per parcel. In fact, however, the new flat charge is based on the product categories contained in the shipment.
Example 1
A parcel contains:
- 10 pairs of socks
Because all items belong to the same product category, the flat customs charge applies only once.
Flat customs charge: €3
Example 2
A parcel contains:
- 10 pairs of socks
- 2 cable ties
- 4 pairs of trousers
Here, there are three different product categories.
The charges are therefore calculated as follows:
- Socks = €3
- Cable ties = €3
- Trousers = €3
Total: €9 flat customs charge
Another Example
An order contains:
- four pairs of socks,
- one plush toy,
- one phone charging cable.
This also creates three product categories.
Flat customs charge: €9
Especially with mixed orders, the new rules can significantly increase the total cost.
Import VAT Still Applies
The new flat customs charge does not replace import VAT.
Import VAT remains:
- 19% for most goods,
- 7% for certain reduced-rate products.
The tax is calculated based on the customs value and is charged in addition to the new flat customs fee.
Which Countries Are Affected?
The rules apply to all imports from so-called third countries.
These include, among others:
- China,
- Hong Kong,
- the United States,
- Canada,
- the United Kingdom,
- Switzerland,
- Turkey, unless special customs rules apply,
- Japan,
- South Korea.
What matters is not where the retailer is based, but where the goods are actually shipped from.
Many platforms such as Temu or AliExpress now operate European warehouses. If the goods are shipped from an EU warehouse, import duties usually do not apply.
The Import Date Is What Matters
A common misunderstanding concerns the date of the order.
What matters is not when the order was placed or paid for.
The only decisive factor is when the goods are imported into the European Union.
This means:
If you place an order on 25 June 2026, but the shipment does not reach EU customs until 3 July 2026, the new rules already apply.
What Applies to Goods Worth More Than €150?
Even after the legal change, higher-value goods remain subject to the traditional customs rules.
For shipments worth more than €150, the following may apply:
- product-specific customs duties,
- import VAT,
- excise duties where applicable.
The amount of customs duty depends on the relevant customs tariff.
Examples:
- Clothing: often around 12%
- Monitors: in some cases up to around 14%
Depending on the product, the charges can be significantly higher.
Shipping Providers Often Add Service Fees
The actual import duties are often not the only additional costs.
Many postal and courier services handle customs declarations on behalf of their customers and charge their own service fee for doing so.
This fee is set by the respective provider.
Deutsche Post, for example, currently charges a €7.50 disbursement fee for customs processing.
Other courier services may charge higher or lower fees.
Example Calculation: The €7 Phone Case
A seemingly cheap order can quickly become much more expensive.
Initial price
- Phone case: €7.00
Additional costs
- Flat customs charge: €3.00
- Import VAT: €1.33
- Shipping provider service fee: €7.50
Total cost: €18.83
This means the item that originally cost €7 ends up costing almost three times as much.
Do Consumers Have to Go to Customs Themselves?
For most buyers, little changes in practical terms.
In most cases, the shipping provider handles:
- the customs declaration,
- the advance payment of import duties,
- and delivery.
The resulting costs are then charged to the recipient.
Only if consumers do not want to use this service can they generally declare and collect the goods themselves at the responsible customs office.
This may allow them to avoid the shipping provider’s service fee.
Can I Get Import Duties Refunded After Returning Goods?
Yes.
If goods have already been cleared through customs and are then returned to the seller, consumers can apply to customs for a refund of the import duties paid.
Possible evidence includes:
- proof of posting from the postal or courier service,
- confirmation of receipt from the foreign seller,
- a credit note or refund of the purchase price.
Without the relevant evidence, refunds are generally not granted.
Customs Duty, Import VAT, and Excise Duty – What Is the Difference?
Many consumers use these terms interchangeably. In fact, they refer to different charges.
Customs Duty
Customs duty is an import charge on goods from non-EU countries. The amount depends on the type of goods and the applicable customs tariffs. For shipments worth up to €150, the new flat customs charge of €3 per product category has applied since 1 July 2026.
Import VAT
Import VAT is economically equivalent to German VAT. It is usually 19%, or 7% for certain goods. It is charged in addition to customs duty.
Excise Duty
Excise duty applies only to certain goods, such as:
- alcohol,
- tobacco,
- coffee.
It is charged independently of the other import duties.
Service Fee
This is not a government charge. It is a fee charged by the postal or courier service for handling customs processing.
Five Tips for Consumers
Anyone ordering from outside the EU should now check especially carefully whether a supposed bargain is really worth it.
1. Check the shipping location
Pay attention to the country from which the goods are actually shipped. Many retailers now have EU warehouses.
2. Read the terms and conditions
Before placing an order, check whether customs duties and import charges are already included in the purchase price or will be charged later.
3. Compare EU retailers
A slightly more expensive offer within the EU may ultimately be cheaper than a supposedly low-cost order from China.
4. Factor in additional fees
In addition to the new flat customs charge, import VAT, excise duties, and shipping provider service fees may apply.
5. Check in advance
If you are planning larger or more expensive orders, find out in advance what import charges are likely to apply and include them in your purchasing decision.
Conclusion
Since 1 July 2026, stricter import rules have applied to online orders from non-EU countries. The previous customs exemption for goods worth up to €150 has been abolished and replaced by a flat customs charge of €3 per product category.
Import VAT continues to apply, and excise duties may also be charged where relevant. In addition, parcel services often charge service fees for customs processing.
For low-cost orders from platforms such as Temu, Shein, or AliExpress, the final price can therefore increase significantly. Consumers should carefully check where the goods are shipped from, what import costs may arise, and whether a comparable offer within the European Union may ultimately be the cheaper option.
Disclaimer: This Article Does Not Replace Legal Advice
The information provided in this article is for general informational purposes only. It is intended to provide an overview of the import and customs rules that have applied to shipments from non-EU countries since 1 July 2026. Although the information has been carefully researched and is updated regularly, no guarantee can be given as to its completeness, accuracy, or current validity.
Please note that the customs treatment of a shipment always depends on the individual circumstances. In particular, the type of goods, the value of the goods, the shipping route, and the specific circumstances of importation can affect the amount of duties and charges actually payable.
This article does not constitute legal or tax advice and cannot replace individual advice from a lawyer, tax advisor, or information provided by the competent customs authorities.
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