Greece Implements 3-Euro Import Duty on EU E-commerce Purchases Under 150 Euros

New customs regulations set to take effect across the European Union on July 1, 2026, will introduce a 3-euro import duty on e-commerce purchases valued up to 150 euros originating from outside the EU.

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New customs rules are being implemented from July 1, 2026, in all European Union member states, including Greece, for electronic purchases of goods up to 150 euros from outside the EU.

The Independent Authority for Public Revenue (AADE) in Greece has released official announcements and detailed circulars from its Governor, Giorgos Pitsilis, outlining how the measure will be uniformly applied by relevant bodies and customs authorities. This new duty specifically targets purchases made by individual consumers through online platforms.

This specific fee is temporary, intended to last until June 30, 2028. Following this period, the import duty will revert to the standard calculation based on each product's customs tariff category, regardless of its value or shipping method.

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A new special import duty of 3 euros is imposed for each distinct type of good imported via e-commerce, and this measure exclusively concerns purchases made by individual consumers through electronic platforms.

The 3-euro charge is calculated per distinct product type, not per package. For instance, if a package contains a book, a notebook, and a pen, these three different items would incur a total duty of 9 euros, in addition to applicable VAT and other charges. However, if a package contains two identical notebooks, they are considered a single item type, and only the initial 3-euro duty would apply.

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If a package contains, for example, a book, a notebook, and a pen, because these are three different items, the total duty will amount to 9 euros, to which the corresponding VAT and other charges will be added.

The circular clarifies that the import duty is paid directly to customs authorities by the importer of record, which could be the e-commerce platform, the seller, the shipping company, or their authorized representatives. Importantly, if a buyer withdraws from a purchase or changes their mind, the duty paid is non-refundable. However, if the products are defective or not as described, the duty can be refunded according to customs procedures. The AADE also noted that these new regulations do not affect VAT collection processes for distance sales of imported goods.

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In the case where a package includes two identical notebooks with the exact same characteristics, they are counted as one item type, and the consumer will be charged the initial duty of 3 euros.