Since 1 July 2026, parcels worth up to €150 shipped to EU shoppers from outside the bloc, Temu and Shein orders included, carry a flat customs duty of €3 per item, counted by product type rather than by unit. From 1 November 2026, an EU handling fee of €2 per item comes on top. Both are owed by whoever declares the parcel to customs, normally the platform, seller or carrier, and the VAT schemes are unchanged.

Parcels ordered on Singles' Day (Wednesday 11 November 2026) and Black Friday (Friday 27 November 2026) are therefore covered by both. This guide reflects the rules as of October 2026.

What changed, and when

  • 1 July 2026: the €150 customs-duty exemption ended. Council Regulation (EU) 2026/382 of 11 February 2026 replaced it with a temporary duty of €3 per item.
  • 1 November 2026: the €2 Union handling fee applies, set by Delegated Regulation (EU) 2026/2152 under the new Union Customs Code. Declarations for parcels up to €150 must also list a product identifier for each item.
  • 1 July 2028: the flat duty is due to end once the EU Customs Data Hub handles e-commerce. Normal tariff rates, higher or lower than €3 depending on the product, then apply. The Commission is to assess by 1 December 2027 whether the hub will be ready and may propose an extension if it is not.

How the charges are counted

An item means goods in one consignment that share the same tariff classification and description (and origin, where declared); in practice, one line of the customs declaration, whatever the quantity. In the Commission's examples, five T-shirts are one item (€3) and a T-shirt plus a watch are two (€6). With the handling fee from 1 November, those become €5 and €10.

  • The €150 limit applies per consignment and counts the goods' price, excluding transport and insurance shown separately on the invoice.
  • Separately shipped orders, or parts of one order, are separate consignments, even if they arrive on the same day.
  • The €2 fee has no value ceiling and no end date: it also covers orders above €150, which pay normal duty rates as before.
  • The handling fee is non-refundable, even if the goods are returned.

Who pays: the platform, the carrier or you?

The declarant owes both charges. Under the Commission's guidance (version of 5 October 2026), that is first the seller or platform registered for the VAT import one-stop shop (IOSS); without IOSS, the post or courier using the VAT special arrangements; otherwise an indirect representative of the importer. Consumers declare only in rare cases, where a member state offers a free online declaration system and IOSS was not used.

The Commission's questions and answers of 1 July 2026 say the €3 duty is not a charge collected from the buyer at delivery. The rules do not set retail prices and apply whatever the country of origin or carrier. Some member states' national handling fees must stop once the EU fee applies, the Q&A adds.

VAT: what you still pay

With IOSS, VAT on orders up to €150 is charged at checkout and no import VAT is due at the door. Without IOSS, the post or courier collects import VAT from you on delivery, or VAT is paid under the standard import procedure, which also covers orders above €150. The guidance adds the €2 fee to the amount on which VAT is calculated, at import or, where an IOSS seller charges it to the buyer, at checkout.

How to check an order

  1. On orders up to €150, look for VAT included at checkout: with IOSS, no VAT is due on delivery.
  2. Count product types, not units: a mixed basket carries more per-item charges for whoever declares it.
  3. Check whether the order ships as one parcel or several: each consignment is assessed separately.
  4. If a carrier asks for money on delivery, ask for an itemised breakdown or check with your national customs authority.

Why the EU acted

The Commission's customs reform page puts imports in 2025 at about 5.9 billion low-value items, four times the 2022 volume, with over 90% from China. According to its guidance page, 2025 inspections in cosmetics, protective equipment, food supplements, toys and electronics found over 60% of checked products failed EU standards.

Temu and Shein under the DSA

Separately from customs, Shein (since 26 April 2024) and Temu (since 31 May 2024) are designated very large online platforms under the Digital Services Act; see our list of VLOPs. According to its enforcement overview, the Commission fined Temu €200 million on 28 May 2026 and accepted Temu's action plan on 26 October 2026. Proceedings against Shein opened on 17 February 2026, with no decision listed as of 28 October 2026. More coverage is in our Digital Economy and Policy sections.

Frequently asked questions

Do I pay customs on Temu or Shein orders in the EU?

Not directly. The €3 duty and, from 1 November 2026, the €2 fee are owed by the declarant, usually the platform, seller or carrier. You pay VAT at checkout through IOSS or on delivery.

Has the €150 de minimis exemption been removed?

Yes, from 1 July 2026. Until 1 July 2028, goods in consignments up to €150 are charged a flat €3 per item instead of normal tariff rates.

Does the €2 fee apply to orders placed before 1 November?

The fee arises when customs accepts the declaration, so any parcel declared from 1 November 2026 is covered, whatever the order date.