You may have noticed an odd extra line when paying for your Shein, Temu or AliExpress order. Since 1 July 2026, the European Union applies a flat customs duty of €3 per product category on small parcels arriving from outside the EU[1]. Behind those few euros hides a genuine money lesson: learning to work out the total cost of an online purchase. We unpack all of it, with no prior knowledge needed.
First, what changes on 1 July?
The old rule: the "exemption" for parcels under €150
Until 30 June 2026, a parcel coming from outside the EU worth €150 or less entered without paying any customs duty. This exemption, called the "de minimis" relief, had existed since 2009[5]. Watch out for a common trap: it only concerned customs duties. Import VAT has already applied to these parcels since July 2021 (the small €22 VAT exemption disappeared then)[5].
What changes: €3 per product category
Since 1 July 2026, this customs-duty exemption is gone. In its place, a flat €3 duty applies — not per parcel, nor per item, but per product category (in the sense of customs classification, the "nomenclature")[1][2]. In practice:
| Your parcel contains… | Number of categories | Customs duty |
|---|---|---|
| 5 identical T-shirts | 1 | €3[2] |
| 1 T-shirt + 1 pair of shoes | 2 | €6[2] |
| 1 toy + 1 coat + 1 perfume | 3 | €9[2] |
The €150 threshold remains the limit: above it, the classic customs duties, calculated product by product, apply — as before[2].
"Customs duty", "tax", "VAT": don't mix them up
The media often talk about a "Shein tax", but the exact word matters, because these three things are not the same:
- A customs duty is an amount charged when goods enter the EU's customs territory. That's exactly this new €3-per-category flat duty.
- Import VAT is a consumption tax (20% in France) calculated on the value of the product. It already applied to your parcels, and doesn't change here.
- A national tax is created by a specific country — as France had done (more on that below).
So the new European charge is, legally, a customs duty owed by the company, not a new "tax" you would pay yourself to the postal worker.
Who really pays these €3?
On paper, not you. The duty is owed by the online platform (Shein, Temu, AliExpress…), treated as the "importer". You don't pay anything directly to customs when you receive your parcel[1][7]. In practice, though, a business hit with a new cost tends to pass it on through its prices — via the item price or delivery fees. The official texts don't guarantee this pass-through: they only state that the consumer doesn't pay customs at the border. But it is the spirit of the reform, and it's what explains that extra line at checkout.
And what about France's €2 tax?
A quick reminder: France had launched its own €2-per-category tax on 1 March 2026, on parcels under €150 from third countries[3]. Good news: it does not add up with the European duty. France suspends its national tax on 1 July 2026, and the €3 European customs duty replaces it[2]. In other words, it's not €2 + €3 = €5: it's €3.
Why did France drop its tax? Because it was widely circumvented. Customs found that about 90% of the targeted volumes were re-routed through other EU countries, cutting revenue to roughly €2.3 million a month, far short of the €400 million a year hoped for[3]. The lesson is useful: a rule that stops at one country's border is easy to dodge; a rule across all 27 is much harder to.
Why Europe is doing this
The number of small parcels has exploded. The European Commission counts about 4.6 billion low-value parcels (≤ €150) entering the EU in 2024, nearly 12 million a day — roughly double the previous year[8]. And up to 65% of them are thought to be undervalued (a declared value that is too low) to escape duties[8]. The stated goal: restore fairness with European retailers, who already pay these duties, and close a loophole.
The measure is transitional: it runs from 1 July 2026 to 1 July 2028, while the EU sets up its future "Customs Data Hub". After that, the real, product-specific customs duties will take over[4]. The legal basis for all this is Regulation (EU) 2026/382, finally adopted on 11 February 2026[6].
What it actually changes for your budget
Here's the most useful reflex to take away from this whole story: think in terms of total cost (or "landed cost"). The real price of an online purchase isn't the sticker price, it's:
item price + shipping + customs duty + import VAT
On a €10 basket, a duty of €3, €6 or €9 pushes the bill up by 30 to 90%. A few simple habits so you don't get caught out:
- Look at the final price shown at checkout, not the product's headline price.
- Because the duty is counted per category, grouping items of the same category in one order limits the number of €3 flat charges.
- Compare with an EU-based seller: once everything is added up, the price gap sometimes disappears entirely.
- Keep an eye on a future European "handling fee", expected by 1 November 2026 at the latest. Its amount is not officially set yet: be wary of the figures already circulating[7].
If you want to turn this reflex into a method, our guide How to manage your budget when starting out helps you see where your money really goes.
In summary
Since 1 July 2026, small non-EU parcels under €150 are no longer exempt from customs duties: a flat €3 per product category applies. It's owed by the platforms, replaces France's former €2 tax (without stacking on it), and will most likely be passed on to prices. The right reflex isn't to shun Shein or Temu, but to look at the total cost of a purchase rather than its headline price — a skill that will serve you well far beyond small parcels.
This article is informational and educational. It is not legal or tax advice. The amounts and timeline described — in particular the future European handling fee — may still change; check the official information on the French Customs website or on service-public.fr before a significant purchase.