The new tariff rules will apply in all EU member states, including Greece, from 1 July 2026.

Specifically, a special import duty of €3 will be imposed for each distinct type of good imported through e-commerce from countries outside the EU. The measure applies exclusively to purchases by private consumers made through online platforms.

Circular E.2029/2026, issued by AADE governor George Pitsilis, provides clarifications and detailed instructions for the uniform application of the new rules, with the aim of ensuring their correct implementation by both the bodies involved and the customs authorities.

According to AADE, the new import duty is a transitional measure and will remain in force until 30 June 2028. From 1 July 2028, the duty will be calculated on the basis of each product’s tariff category, regardless of its value or the method of purchase and shipment.

How the duty is calculated

The €3 charge is calculated per different type of product and not per parcel.

According to examples provided by AADE, if a parcel contains a book, a notebook and a pen, these are considered three different items and a total duty of €9 is imposed, meaning €3 per item, plus the corresponding VAT and any other charges.

If a parcel includes two identical notebooks with the same characteristics, they are considered one item and a total duty of €3 is imposed.

Who pays the duty?

The special import duty is paid to the customs authorities by the import declarant. This may be the online platform, the seller, the transport company or their authorised representatives, depending on how the shipment is handled.

What applies to product returns?

In cases of simple product return due to withdrawal or a change of mind by the consumer, the duty paid on import is not refunded.

By contrast, where provided for under customs legislation, such as in cases of defective products or products that do not meet the terms of the contract, the duty paid may be refunded through the prescribed customs procedures.

What does not change

The application of the new duty does not affect existing VAT refund procedures for distance sales of imported goods.

In particular, VAT remains payable when the product is purchased through an online platform using the Import One Stop Shop (IOSS) system, or during customs clearance by the consumer when the Special Arrangements or the normal VAT regime apply.

It is also clarified that the new rules do not affect procedures for the purchase and shipment of goods within Greece or between EU member states.

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