Online purchases from countries outside the EU: what will change on 1 July 2026Information for users – customs and tax procedures are handled by FURS, not AKOS |
From 1 July 2026, parcels worth up to €150 that are purchased online and imported from a country outside the EU will no longer be exempt from customs duties. In addition to VAT, a provisional customs duty of 3 EUR per item or per different type of goods listed on the customs declaration will be charged. The date of the order is not decisive for the calculation; rather, it is the moment the customs declaration is accepted or the consignment is cleared through customs.
WHEN IS IT CHARGED? If the goods are dispatched from a country outside the EU, the value of the consignment does not exceed 150 EUR, and the declaration is accepted on 1 July 2026 or later. | HOW MUCH? €3 for each item of goods in the declaration: e.g. 5 identical T-shirts = 1 item; T-shirts + an umbrella = 2 items. | WHEN IS IT NOT APPLICABLE? If the goods are already in free circulation in Slovenia or another EU Member State at the time of sale or dispatch. |
Quick check before buying
1 Are the goods being dispatched from outside the EU? | → | 2 Is the value of the consignment up to | → | 3 Will the declaration be accepted on 1 July 2026 or later? | → | RESULT 3 EUR per item |
If the answer to question 1 is ‘no’, there are generally no import duties for third countries. |
A .si/.de domain, the use of euros or the Slovenian language do not constitute proof that the goods originate from the EU. | |||||
What do you add to the price of the goods? The final amount for an imported consignment = the price of the goods + customs duty of 3 EUR per item + VAT + the operator’s fee, if charged. | The cost of customs representation is not customs duty. It arises when the post office or courier carries out customs clearance for the consignment or submits a declaration. The amount is set by the operator in their price list; it is not included in the calculations below and is added separately if charged. | |||||
Practical calculation examples
The examples are simplified: the standard VAT rate of 22% is applied; postage, any other costs and the operator’s service charges are not included. The actual calculation takes into account the details from the customs declaration.
Purchase example | Customs duty: 3 EUR | VAT | Total for the consumer |
1 T-shirt from China | 1 item | VAT: 22% of (10.00 + 3.00) = 2.86 EUR | 10.00 + 3.00 + 2.86 = 15.86 EUR |
3 different items | 3 items | VAT: 22% of (10.00 + 9.00) = 4.18 EUR | 10.00 + 9.00 + 4.18 = 23.18 EUR |
2 identical T-shirts | 1 item | VAT: 22% of (20.00 + 3.00) = 5.06 EUR | 20.00 + 3.00 + 5.06 = 28.06 EUR |
2 identical T-shirts + an umbrella | 2 items | VAT: 22% of (28.00 + 6.00) = 7.48 EUR | 28.00 + 6.00 + 7.48 = 41.48 EUR |
The same purchase, but the goods are already in an EU warehouse and in free circulation | 0 EUR import duty 3 EUR | No import VAT under this procedure | You pay the agreed price to the seller. |
What is most important when it comes to online platforms?
Platforms such as Temu, AliExpress, Shein... The name of the platform is not the decisive factor. What matters is whether the goods are dispatched from a third country and whether they are released for free circulation in the EU. If the goods are imported from a third country, the €3 rule also applies to purchases made via the platform. | .si/.de domain, euros, Slovenian These are not reliable indicators that the goods are dispatched from the EU. Before making a purchase, check the actual place of dispatch, the seller’s terms and conditions, who is handling the import, and whether duties are included in the price. |
IOSS or standard customs clearance With IOSS, VAT is generally charged at the time of ordering; however, the €3 customs duty is still charged via the customs declaration. Without IOSS, VAT and customs duty are generally charged upon import/declaration. | Returning goods If you return a product simply because you do not like it or the size is not right, a refund of import duties is generally not provided for. A refund is possible primarily if the goods are faulty, damaged or do not match the order, provided the customs conditions are met. |
How should “€3 per item” be understood?
The most straightforward rule for public interpretation is this: the €3 charge applies per item or different type of goods listed on the customs declaration, not to the parcel as a whole. Several identical or similar products may constitute a single item; different products are, as a rule, separate items.
Warehouse in the EU If, at the time of sale or dispatch, the goods have already been released for free circulation in Slovenia or another EU Member State, the import duty of 3 EUR does not, as a rule, apply. The buyer should check the actual place of dispatch and the seller’s terms and conditions. | Date of application The correct date of application is 1 July 2026. The decisive moment for calculation is the time of acceptance of the customs declaration or customs clearance, not the date of the order or dispatch. |
What should you check before confirming your order?
✓ Where will the goods actually be dispatchedfrom ? ✓ Are VAT, customs duties and customs clearance charges included in the price shown? ✓ How many different types of goods are in the consignment? ✓ Who will submit the customs declaration and will they charge for this service? ✓ What are the return conditions if the goods are incorrect or incomplete? |
Official sources
• FURS: A customs charge of €3 for parcels valued at up to €150 from 1 July 2026
• FURS: Postal traffic
• FURS: Refund of duties for parcels up to 150 EUR after 1 July 2026
• European Commission, DG TAXUD: Guidance and legal text on the temporary flat-rate fee on low-value imports
• EUR-Lex: Council Regulation (EU) 2026/382
