Starting July 1, 2026, a new €3 charge will apply to low-value shipments from third countries, including China, for goods valued up to €150, according to the Bulgarian Customs Agency. The measure will apply per item or per type of goods, even when multiple units are included in a single shipment.
The authorities clarified that imports above the €150 threshold will continue to be taxed under the existing customs regime, with standard duties applied to each item as before. Rules regarding gifts exchanged between individuals remain unchanged under the new framework.
Under the updated European rules, online platforms will be designated as the main entity responsible for calculating and incorporating the €3 duty into the final price paid by consumers. This means the charge is expected to appear at checkout in a similar way to VAT. However, platforms will have discretion over how transparently they present the breakdown of costs to customers.
If VAT is not collected at the time of purchase, the duty will be charged during customs clearance, typically handled by postal operators or courier companies acting as intermediaries. In such cases, the fee will be included in the total import cost, alongside VAT, administrative charges, and other processing expenses, which may also be added by service providers.
