A temporary customs duty of 3 euros per item on online orders made on non-EU platforms will be imposed as of July 1.The measure implements a new EU framework under which small parcels valued at up to 150 euros arriving from third-country platforms will no longer be exempt from customs charges simply because of their low value.The temporary duty of 3 euros per item — rather than per parcel — will remain in force until July 1, 2028, when the EU Customs Data Hub for e-commerce is expected to become fully operational. In addition, a customs clearance fee is scheduled to be introduced from Nov. 1, 2026.The 3-euro charge is not a tax directly imposed on consumers. Responsibility for paying the duty rests with the trader, namely the seller or importer, the holder of an Import One-Stop Shop (IOSS) number, users of the Special Arrangements scheme, or their indirect customs representatives.As a result, online platforms and merchants will decide whether to pass the additional cost on to customers or absorb part or all of the expense themselves.Products affectedThe duty applies to all goods imported in consignments valued at up to 150 euros and sold through distance-selling channels, such as e-commerce transactions with consumers, regardless of the VAT regime used, including IOSS, Special Arrangements or the standard VAT framework.The transitional 3-euro measure, which will remain in place until 2028, does not replace the existing VAT regime for e-commerce imports. Instead, it will be applied in addition to the current rules governing imports and customs declarations.