Starting 1 July, a new special import duty of €3 applies to low-value consignments—worth up to €150—shipped to individuals in Greece from countries outside the European Union. The measure targets online purchases from 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 Applied
According to guidance issued by Greece’s Independent Authority for Public Revenue (AADAE), the €3 charge is not levied per order—but per distinct product type included in a single parcel. For example, if a package contains three identical items, only one €3 fee applies. However, if it includes three different products—even within the same general category—the total duty rises to €9, with €3 applied to each unique item.
The AADAE clarifies that ‘different product types’ include items classified under separate tariff codes—even if they belong to the same broad category. For instance, a silk blouse and a wool blouse are treated as two distinct items, triggering a combined €6 duty, despite both falling under apparel.
Who Pays the Duty?
Under Greek customs rules, the importer’s customs declarant—whether the e-commerce platform, seller, courier company, or their authorized representative—is legally responsible for paying the €3 duty to customs authorities. 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 duty operates independently of VAT and does not replace it. For orders placed via the EU’s Import One Stop Shop (IOSS) system, VAT continues to be collected at the time of purchase. For all other imports, VAT is collected during customs clearance.
Regarding returns, the €3 duty is generally non-refundable if a customer returns an item simply due to a change of mind. Refunds are only possible in cases defined by customs legislation—such as when the product is defective or fails to meet contractual specifications.
Temporary Measure Until 2028
This special import duty is set to remain in force until 30 June 2028. As outlined in the EU framework and confirmed by the AADAE, its purpose is twofold: to counter unfair competition from ultra-low-value imports from non-EU countries, and to strengthen customs oversight across the millions of small parcels entering the EU each year.