From July 1, three euros per type of item are due in shipments up to 150 euros, entering the European Union primarily through e-commerce.
On the threshold of the reform with a horizon of two years - the expected implementation of an EU customs data center from July 1, 2028, the question is how this duty will change distance sales and the behavior of both the European consumer and the big players, to whom it is mainly aimed - the Chinese platforms.
Apart from the assumptions, there is already a real answer - France introduced a 2 euro fee in advance for these small shipments as of March 1. To circumvent the measure, some platforms organized imports for French customers through other European countries. In response, the government in Paris announced expanded inspections.
Behind the import duty of 3 euros for each item in the customs declaration is in fact the most significant restructuring in 58 years, since the creation of the Customs Union in 1968. The Cypriot agency KNA noted for BTA at the end of March that under the Cypriot presidency, the EU Council and the European Parliament reached a landmark agreement to reform the Union's customs framework. It introduces a modern "toolbox" to address challenges, the main ones being the sharp increase in the volume of e-commerce and complex geopolitical developments.
Part of this reform is also something very significant for consumers - tightening control over goods that do not meet standards or are dangerous, with the aim of strengthening it without creating an excessive burden on authorities and businesses. Fines are also envisaged for online platforms that import dangerous products, with sanctions that could reach 6 percent of the total value of goods imported into the EU in the last twelve months. In a last resort, the affected platforms could be temporarily suspended, the European Parliament has already warned. To illustrate the scale of this challenge, official statistics cited data - in 2024, about 4.6 billion small shipments entered the European market, or more than 145 per second. 91 percent of them came from China.
The large volume of shipments for Bulgarian recipients is actually processed by customs from other European Union member states due to the organization of the logistics chain, the press center of the “Customs“ Agency specified. The exact data, provided in response to a request from BTA, show that 321,573 shipments were processed in our country in 2025. For the period January - May this year, their number is 112,421, compared to 131,109 shipments for the same period last year.
This means that the “Customs” Agency processes less than 1 percent of all shipments entering the EU, which according to statistics from 2025 are 5.8 billion pieces.
In connection with the change in online shipments from July 1, the Bulgarian Customs Administration provides essential information for consumers and answers to frequently asked questions on its official website.
It is important to know, for example, that in cases where the shipment is returned to the supplier, it is not possible for customs to refund the paid import duties on such grounds. This does not cancel the consumer's right to refuse a purchase, i.e. for returning the goods and claims for refund of amounts paid to the seller (online store, platform).
However, the basis for refunding the paid import duties may be defective goods or goods that do not comply with specific European regulations, the section of the "Customs" Agency states.
The reform for small shipments began in 2021, when the non-taxable threshold of 45 euros was abolished and third-party platforms began to charge VAT at the local rate in the recipient's country (IOSS regime).
This not only does not stop the developing international online trade, but leads to a boom that brings with it new challenges - environmental, ethical, related to control, etc.
And now the reactions of users on social networks to the 3 euro import duty are not related to an outflow of shopping, but to a more informed choice of what and how to orders, as well as expectations for Chinese platforms to reform their business themselves.
The next step is the introduction of fees for processing low-value shipments, which will apply from November 1 this year at the latest. The European Commission will be responsible for determining their amount, and these fees will be added to the aforementioned 3 euros per type of item.
From mid-2028, it is expected that for shipments up to 150 euros, subject to distance sales, the import duty from third countries or, if applicable, the relevant preferential tariff classification will be applied.
The framework has been set, and the reactions of the participants in the process at the global level are yet to develop.