Non-EU parcels: a new tax is on the way – what will change for returns and purchases

A fixed charge of 2 euros for every item purchased online from a non-EU seller, regardless of the price. From 1 November – unless the European Parliament and the Council raise objections by 21 October – the Union handling fee provided for in the new Customs Code will come into effect at customs. The recently updated guidelines from DG TAXUD explain in even greater detail how it will work.

The first is the threshold. Whilst the temporary tariff of 3 euros, in force since 1 July, applies only to consignments worth up to 150 euros, the fee, on the other hand, has no limits on 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 smartphone ordered from a British website is subject to the same fee as a €10 T-shirt sold on a Chinese platform.

For amounts under 150 euros, the two charges are added together and the total comes to 5 euros per item; above this threshold, the fee is added to the standard tariffs. As it covers the cost of customs services – from data verification to risk analysis – the Commission considers it to form part of the VAT taxable amount.

The second point concerns returns. The fee is payable once the customs declaration has been accepted and is non-refundable. It remains payable even if the goods are not released or the declaration is invalidated, as the customs authorities have processed the request in any case.

We should also note that it is now more difficult to claim back even the €3 tariff: for consignments worth up to €150, the return procedure no longer allows you to request that the declaration be invalidated, and only the standard refund procedure remains.