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The new Temu/Shein temporary customs duty

  • Sergio Montebello
  • 2 hours ago
  • 2 min read

The European Union has agreed to introduce a temporary €3 customs duty on all low-value parcels entering the EU from countries outside of the EU (including from platforms like Temu and Shein), effective from July 1, 2026. 


Legal Provisions and Details


The new measure is part of a broader EU customs reform and aims to address concerns about presumed unfair competition for European retailers, potential fraud through undervaluing shipments, and safety risks associated with non-EU products. 


Key details of the new provisions:


  • Abolition of the de minimis rule: The new duty will end the long-standing customs exemption for parcels valued under €150. All parcels, regardless of value, will now be subject to some form of charge. VAT (Value Added Tax) is already applicable to all imports from outside of the EU since July 2021.

  • Per item type charge: The €3 duty will apply once per specific product type in a package. For example, a parcel containing five wool socks and five cotton socks would incur two €3 fees (€6 total) because they are different product classifications, while ten pairs of identical socks would only incur a single €3 fee.

  • Temporary measure: This flat-rate customs duty is a temporary solution until a permanent, comprehensive EU-wide customs system is implemented, which is expected around 2028.

  • Separate from handling fees: This duty is distinct from a proposed handling fee (which the European Commission suggested might be €2) to cover processing costs, which has yet to be finalized among member states.

  • Legal basis: The measure was agreed upon by EU finance ministers in December 2025. The legal changes involve updating customs and VAT regulations, notably closing the de minimis loophole. 


The EU is also emphasizing compliance with product safety standards, as estimates suggest a high percentage of parcels from some platforms may not meet EU safety requirements. The new regulations aim to ensure a more level playing field for EU businesses operating under strict safety and tax regulations. 




Get in Touch:



Josef Mercieca

jmercieca@quazar.mt / +356 2388 4600



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