Visit Ukraine – €3 Duty on Packages Sent to the EU from Third Countries: How Do the New Rules Work?

The European Union has introduced an additional fiscal mechanism to monitor the flow of imported goods from countries outside the bloc. The new rules apply to the low-cost postal shipments segment and affect the operations of international online platforms. Learn more about the tax rate, who is required to pay, the duration of the transition period, and what this change means for Ukraine

The European Union has tightened controls on imports of goods from outside the bloc and introduced an additional fiscal measure for platforms that deliver low-cost packages to the European market. The new regulations primarily affect the online retail sector and are intended to level the playing field for local manufacturers.

We’ll discuss the essence of this change, the tax rate, who is subject to it, the transition period, and its impact on Ukraine in this article.

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The Essence of the New Tax on Packages Worth Up to €150

As of July 1, a separate duty rate of €3 has taken effect in the European Union for parcels arriving from countries outside the bloc with a declared value of up to €150. The measure primarily targets the flow of low-cost goods, a significant portion of which comes from China via major international marketplaces. The European Commission positions this step as a tool to level the playing field for European businesses, which have long expressed concerns about the pricing policies of foreign platforms.

Who pays the €3 fee for an imported package?

The new fee is collected outside the process of a private individual receiving a package. The obligation to pay falls on commercial entities involved in the supply chain. These include:

online platforms through which imported products are sold within the EU;logistics operators involved in transporting goods across the EU’s borders;other intermediary companies that facilitate the transaction from the sender to the final recipient.

This approach shifts the administration of the levy beyond the retail stage and reduces the burden on European postal services.

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The Temporary Nature of the Rate and the Transition Period Until 2028

The €3 rate is an interim solution until a permanent system is implemented. The full reform will take effect in July 2028—when the EU Customs Data Center launches. Once this system is operational, customs duties will be calculated according to the standard procedure: taking into account the category of goods, country of origin, and the actual value of the shipment. Thus, the current flat rate serves as a transitional mechanism toward a unified customs taxation system.

How do the changes in the EU affect Ukraine?

The issue of taxing low-cost imported packages is also relevant for Ukraine. The introduction of VAT on low-cost postal shipments from abroad is among the conditions that, once met, will grant Ukraine access to €90 billion in financial support from the European Union. The Verkhovna Rada has not yet adopted the relevant legislative changes, so the issue remains under parliamentary consideration.

Planning a trip to EU countries in your own car?

Compliance with European regulations isn’t limited to postal imports—it also applies to road travel. To cross the border into EU countries in your own vehicle, you must have a valid Green Card—an international policy of mandatory civil liability insurance.

Get your Green Card online through the Visit Ukraine portal in just a few minutes and set off on your journey through Europe without the risk of a fine or being denied entry!

Reminder! In our previous article, we discussed dangerous souvenirs that could lead to a tourist’s arrest at the border.

Photo: Magnific