E.2029/2026), for the uniform application of the arrangements relating to the new introduction duty EUR 3 electronic markets up to EUR 150 from countries outside EU.
The circular shall specify the procedures and actions required to ensure their effective implementation by both the operators concerned and the customs authorities. In particular, from 1 July 2026, new customs duties on electronic purchases of goods up to EUR 150 from non-EU countries relating exclusively to electronic purchases of private consumers via e-commerce are implemented in all EU Member States, including Greece.
In particular, a new special import duty of EUR 3 is imposed on each distinct commodity imported from third countries via electronic commerce.
The new duty is a transitional measure and will be valid until 30 June 2028From 1 July 2028 the normal tariff regime will apply, with the import duty calculated on the basis of the tariff category of each product, regardless of its value or method of purchase and dispatch.
How the duty is calculated
The charge of EUR 3 shall be calculated by different type of product and not per parcel.
Examples:
- If a package contains a book, a notebook and a pen, it is three different kinds. In this case a duty of EUR 9 shall be imposed in total (3 EUR per item), to which VAT rates and any other charges shall be added.
- If a package includes two identical notebooks with the same characteristics, these are considered to be a type and a total duty of EUR 3 is imposed.
Who pays the duty
The special import duty shall be paid to the customs authorities by the import declarant, i.e. by the electronic platform, seller, Transport company or their authorised representatives, depending on the mission management model.
What applies to product refunds
In case simple product refund due to withdrawal or change of consumer opinion, the duty paid on import not returned.
However, in the cases provided for in customs legislation, such as when the products prove defective or do not comply with the terms of the contract; the duty paid may be repaid, in accordance with the customs procedures provided for.
What doesn't change:
The application of the new duty does not affect the existing VAT drawback procedures on distance sales of imported goods.
VAT is still paid:
- When purchasing the product via the electronic platform, when the Import One Stop Shop (IOSS) system is used.
- When the product is invoiced by the consumer, when the Special Arrangements or the normal VAT regime apply.
It is noted that the new arrangements do not affect the procedures for the purchase and dispatch of goods within Greece or between Member States of the European Union.
