Consumers making online purchases of goods shipped from outside the European Union should be aware of new EU regulations introducing a flat-rate duty of 3 euros for each type of product included in consignments valued at up to 150 euros.
The new charge applies to distance sales where the goods are dispatched from a country outside the customs territory of the European Union and the value of the consignment does not exceed 150 euros. The new charge applies only to consignments of goods and is calculated not per parcel, but per product category contained in the delivery.
The measure, established by Regulation (EU) 2026/382, will apply from 1 July this year on a transitional basis until 1 July 2028, as part of the reform of the European customs system. Its aim is to strengthen controls on low-value imports, improve compliance with European regulations and increase consumer protection for purchases made via international e-commerce, particularly those from Asia – a flow that has grown in recent years and accounts for a significant proportion of low-value imports.
With this reform, the European Union is phasing out the tariff exemption that has hitherto applied to low-value consignments from third countries and is moving towards a new model of import controls that will be fully operational from 2028.
In Spain, the measure affects consignments sent to consumers on the mainland, the Balearic Islands and the Canary Islands. It does not apply to imports destined for Ceuta and Melilla, although it does apply to consignments originating in these two autonomous cities and destined for the rest of the European Union’s customs territory.
It is worth noting that the payment of customs duty does not depend on the website where the purchase is made or the domain used by the seller, as a shop may use a ‘.es’ domain or display prices in euros, but still ship the goods from a third country.
For this reason, before completing a purchase, it is advisable to check the ‘Terms and Conditions’ or the ‘About Us’ section to see from which country the products will be shipped, as this will determine whether the new duty is payable.
When is it paid?
The duty is paid during the customs clearance of the goods. This means that, normally, the platform will charge the consumer for it at the time of purchase, in the same way as VAT. Therefore, if the terms and conditions of purchase state that the price includes the duty, this means that the seller or the platform will have entered into commercial agreements with the customs agent handling the goods. Consequently, the carrier will not charge any additional fees in respect of customs duty as a condition for delivering the parcel.
Otherwise, the carrier may require the consumer to pay the customs duty, together with VAT, as a condition for delivering the parcel, after the purchase price has been paid.
Non-refundable duty in the event of a product return
European regulations stipulate that the duty paid shall not be refundable where the consumer decides to return the product of their own accord. It may only be refunded where it is proven that the goods are faulty or do not conform to the contract.
Source: Tax Agency