The Greek Independent Authority for Public Revenue (AADE) has issued a circular clarifying how the new €3 special import duty on low-value parcels from non-EU countries will be applied, effective from 1 July. The duty applies to online purchases made by individuals from outside the European Union — valued at up to €150 per shipment — and affects orders placed via popular e-commerce platforms such as Temu, Shein, Trendyol, and Alibaba, as well as any other platform shipping goods directly from third countries.
How the €3 Duty Is Calculated
Crucially, the AADE confirms the €3 charge is not applied per order, but per distinct product type included in a parcel. For example, if a single shipment contains three identical items — say, three identical T-shirts — only one €3 fee applies. However, if the parcel includes three different products — for instance, a T-shirt, a pair of headphones, and a phone case — the total duty amounts to €9, with €3 levied separately on each distinct item.
The circular further specifies that ‘distinct product type’ is determined by customs tariff classification — meaning even items within the same general category can count as separate if they fall under different tariff codes. As an illustration, a silk blouse and a wool blouse are considered two different items, triggering a combined €6 duty — despite both belonging to the broader apparel category.
Who Pays the Duty?
According to the AADE, the legal responsibility for paying the special import duty lies with the customs declarant — which could be the e-commerce platform itself, the seller, the courier company, or an authorized representative, depending on how the shipment is handled. In practice, however, this cost is expected to be passed on to the end consumer — either at checkout or before delivery.
VAT and Returns
The new €3 duty operates independently of VAT and does not replace it. For orders processed through the EU’s Import One Stop Shop (IOSS) system, VAT continues to be collected at the time of purchase. For all other shipments, VAT is collected upon customs clearance.
Regarding returns: the €3 duty is not refunded if a customer returns an item simply due to a change of mind. Refunds are only possible in cases defined under customs legislation — for example, when the product is defective or fails to meet the terms of the sales agreement.
Temporary Measure Until 2028
The special import duty is a provisional measure set to remain in force until 30 June 2028. Under the EU framework and as outlined by the AADE, its purpose is twofold: to counter unfair competition from ultra-low-value imports from third countries, and to strengthen customs controls over the millions of small parcels entering the EU each year.