Non-EU parcels, the new tax is coming: what changes for returns and purchases

A fixed withdrawal of 2 euros for each item purchased online from a non-EU seller, whatever the price. From 1 November, barring objections from Parliament and the EU Council by 21 October, the Union handling fee provided for by the new Customs Code will apply at customs. The newly updated DG Taxud guidelines explain in even more detail how this will work.

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The first is the threshold. While the temporary 3 euro duty, in force from 1 July, only applies to shipments up to 150 euros, the fee however has no limits in value or duration and applies to all distance sales of imported goods, i.e. purchases shipped to consumers in the EU by sellers from third countries. An 800 euro smartphone ordered on a British site pays the same as a 10 euro t-shirt sold by a Chinese platform.

Below 150 euros the two withdrawals are added and the bill rises to 5 euros per item; above the threshold the fee is added to the ordinary duty. Since it remunerates customs services, from data control to risk analysis, for the Commission it falls within the VAT tax base.

The second aspect is returns. The fee accrues when the customs declaration is accepted and is non-refundable. It remains due even if the goods are not released or the declaration is invalidated, because customs has processed the request anyway.

We would also like to remind you that it becomes more difficult to get back even the 3 euro duty: for shipments up to 150 euros the return no longer allows you to request the invalidation of the declaration, and only the ordinary refund procedure remains.