As of tomorrow, Sunday, November 1, 2026, the total duty and processing fee for online purchases worth up to €150 from countries outside the European Union will increase to €5 per different type of merchandise. The new €2 fee is added to the €3 temporary duty that has been in place since July, without including VAT, shipping or other service charges.
The measure applies to all Member States, including Cyprus, and concerns goods purchased through distance sales from third countries, including China.
The €2 processing fee applies regardless of the value of the shipment. For purchases over €150, therefore, it is added to the duties provided for the respective products.
The responsibility for payment usually lies with the person submitting the customs declaration, such as the e-commerce platform, the seller, the carrier or their representative. However, the costs can be passed on to the consumer, depending on the company's policy.
How are the charges calculated?
The final amount depends on the number of different items declared in the shipment and not just on the number of pieces. The calculation is based on the tariff classification, description and, where necessary, origin of the goods.
Indicatively, for a parcel worth up to €150:
-Three identical cotton T-shirts, declared as one item, are charged a total of €5: a €3 duty and a €2 processing fee.
-A cotton t-shirt and a pair of earrings, declared as two different items, are charged a total of €10: a €6 duty and a €4 processing fee.
The above amounts do not include VAT, shipping costs or any additional charges of the delivery operator.
What is already the case in Cyprus
In Cyprus, the provisional duty of €3 per different item applies from 1 July 2026 to online purchases worth up to €150 imported from third countries, in accordance with the instructions of the Customs Department and the Cyprus Post.
Prior to the change, these consignments were, as a rule, exempt from import duties, but were subject to VAT. For purchases of higher value, the prescribed tariff rates per product, as well as VAT, were applied.
According to the Department of Customs, the duty can be paid at the completion of the online purchase, as long as the platform provides this possibility. Otherwise, the post office or courier company asks for its payment before delivery.
VAT continues to be applied separately. In purchases through the IOSS system, it is paid at the time of purchase and is not collected again at importation, as long as the required information has been transmitted correctly. Where VAT is calculated at customs clearance, the duty is included in the taxable value.
At the same time, the Cyprus Post provides for a customs presentation fee of €3.50 per postal item, for shipments subject to the payment of taxes and import duties.
This postal charge is separate from the temporary duty of €3 and the new EU fee of €2. The imposed charges can also be paid electronically, through the THALISUPP platform.
Fewer parcels after the duty has been imposed
The application of the provisional duty was accompanied by a 30% to 35% reduction in shipments from third countries, compared to the months before July. This was stated by the spokesman of the Customs Department, Giorgos Konstantinou, in statements to KYPE published on October 21.
Over the same period, the average number of declared items per parcel increased from one to two to four to five. Mr. Constantinou attributed the change to the fact that, before the imposition of the duty, the same importance was not given to the declaration of individual items. In his estimation, the number of goods remained roughly at previous levels.
He estimated the revenue from the provisional duty at €1 million to €1.5 million per month, saying it was a rough estimate and that he could not confirm that the amounts had already been collected. Of the tariff revenues, 75% is attributed to the EU and 25% remains with the Republic of Cyprus.
Permanent duty and transitional duty
The new processing fee is part of the reform of the EU's customs system and is intended to cover the costs of import management and control. This includes data processing, risk analysis, customs surveillance, and commodity controls.
Although the debate focuses on cheap imports from China, the rules apply to distance purchases from third countries as a whole. According to the Council of the EU, out of the 4.6 billion. e-commerce small parcels worth less than €150 imported into the Union in 2024, 91% originated in China.
The processing fee is a permanent measure, while the €3 duty is projected to apply until July 1, 2028. The application of the normal duties per product is then expected, with the operation of the new European Customs Data Hub, unless the transitional regime is extended.
From tomorrow, product identification codes will also become mandatory in the relevant import declarations up to €150, with the aim of better traceability and strengthening security controls.
