Purchases from online stores based in countries outside the European Union become more expensive starting tomorrow, Sunday, November 1, as a new fee of 2 euros is imposed on every imported item, which can be passed on to the final price paid by the consumer.
The new charge is added to the 3-euro customs duty already in effect since July 1 for small parcels valued up to 150 euros, raising the total burden to 5 euros for each distinct product item.
Of course, the amount the consumer will pay depends on the distinct product items included in the order and not on the number of packages received.
For example, if one orders a t-shirt, a watch, and an accessory, they will be charged 2 euros for each item, namely 6 euros in total. If the order is valued up to 150 euros, the 3-euro duty for each item will also be added, raising the total burden to 15 euros.
This amount does not include VAT, where applicable.
The new 2-euro fee is imposed regardless of the product value.
This means that even very cheap purchases are burdened, while the more distinct items an order includes, the more the total charge for the consumer increases.
The imposition of the new charge is part of the strategy of the European Union to curb the influx of cheap products from third countries and tackle the competition faced by European businesses from major Asian e-commerce platforms.
The objective is to limit the advantage held until now by bulk shipments of small value, which faced lower customs charges.
The Pitsilis circular
Through a circular issued by the Governor of the Independent Authority for Public Revenue (IAPR), Giorgos Pitsilis, guidelines are provided regarding the implementation of the Union Handling Fee (UHF), its calculation method, exemptions, VAT, and the persons obligated to remit it to customs authorities.
This is a new charge applied throughout the entire European Union in order to cover the management and control costs of goods imported via online purchases from third countries.
How the fee is calculated
The 2-euro fee is not necessarily imposed on each product individually. The criterion is the customs item, which may encompass multiple products of the same shipment provided they share the same tariff classification, the same description, and, where required, the same origin.
For example:
An order comprising three distinct customs items is charged a fee of 6 euros (3 x 2 euros).
If the total value of the shipment does not exceed 150 euros and the provisional duty of 3 euros per item also applies, the two charges reach a total of 15 euros, excluding VAT.
Conversely, if multiple products of the same order meet the conditions to be registered as a single customs item, the 2-euro fee is calculated only once for that specific item.
Thus, a product valued at 5 euros and another valued at 100 euros may be burdened with the same handling fee. The difference lies in the number of customs items and not in their purchase price.
When the double surcharge is imposed
From November 1, 2026 to June 30, 2028, two charges will apply concurrently to online purchases from third countries, provided relevant criteria are met.
For shipments valued up to 150 euros, the provisional customs duty of 3 euros per item will be imposed alongside the new handling fee of 2 euros.
For shipments exceeding 150 euros, standard import duties will apply, calculated based on tariff classification, origin, and the value of goods, alongside the fee of 2 euros per item.
From July 1, 2028, the provisional duty of 3 euros is abolished and standard tariff rules enter into force.
The 2-euro fee, however, remains, as it does not have a temporary character. From the same date, a lower fee is foreseen for specific sales of products originating from customs warehouses.
What applies to VAT
As the IAPR clarifies, the 2-euro amount is included, pursuant to applicable rules, in the taxable value of imported goods. For instance, with a VAT rate of 24%, the tax corresponding to the 2-euro fee amounts to 48 cents. That is, the fee along with the corresponding VAT reaches 2.48 euros. This amount relates exclusively to the 2-euro surcharge and not to the total VAT of the order.
The collection method of the tax depends on the procedure followed during purchase.
In orders executed via the special Import One-Stop Shop (IOSS) system, where VAT is collected upon payment of the order, no VAT is due on the fee upon importation.
However, if the fee is charged to the consumer at the point of sale, it is included in the taxable value of the transaction.
In cases where VAT is paid upon importation, the 2-euro fee is included in the tax calculation base.
Which shipments are exempt
The new fee does not concern online purchases made within Greece or between member states of the European Union, provided it does not involve the importation of goods from a third country.
Also exempt are non-commercial shipments from private individual to private individual, such as a personal gift sent without an intervening purchase transaction.
Conversely, sending products via postal services does not grant an exemption from the new charge.
The same applies to goods enjoying preferential tariff treatment, as the exemption or reduction of import duties does not entail an exemption from the handling fee.
Subject to conditions, products routed through customs warehouses within the European Union and sold to consumers are also incorporated into the new regime. Specifically for goods sold while held under customs warehousing arrangements, VAT is handled in accordance with general rules and not under the special provisions for distance sales of imported goods.
Who pays the fee
The person liable for remitting the fee to customs authorities is the declarant, meaning the person submitting the customs declaration.
In the case of indirect customs representation, the person on whose behalf the declaration is lodged is also liable. The payment of the fee to customs authorities is made at least once a month, in accordance with prescribed procedures.
This does not mean that the consumer will necessarily see a separate 2-euro charge when purchasing the product.
Whether the cost will be passed on to the buyer and in what manner depends on transaction terms and the collection procedure for customs charges.
The circular of the IAPR further clarifies that the fee is non-refundable, even in the event of cancellation or duplicate submission of a customs declaration.
Concurrently, starting November 1, providing identification data of products for shipments valued up to 150 euros becomes mandatory, so that customs authorities can identify them and verify the contents of imported parcels with greater precision.
Marios Christodoulou
www.bankingnews.gr
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