It depends. Since 1 July 2026 the EU charges a €3 customs duty per item line on B2C e-commerce consignments up to €150. A parcel from Türkiye can escape the duty, but only if three conditions hold together: the goods are in free circulation under the Customs Union, they travel with an A.TR movement certificate, and they are declared in the EU with a standard H1 declaration. Where VAT is collected through IOSS, the exemption does not work.
In early July the headlines said "Türkiye is in scope". A few weeks later they said "Türkiye is exempt". Both are half true. The difference hides in which document and which declaration your parcel travels with.
This guide covers how the €3 duty is calculated, a decision table for parcels from Türkiye, and what to do depending on your sales channel.
What Exactly Is the €3 Duty?
On 30 June 2026 the EU ended the customs duty exemption (de minimis) it had applied for years to consignments of €150 or less. Council Regulation (EU) 2026/382 replaced it with a temporary flat fee.
Four things to know:
- Duration: temporary, from 1 July 2026 until 1 July 2028. After that the EU Customs Data Hub takes over and normal product-based tariffs apply.
- Separate from VAT: the €3 does not replace VAT. The two are calculated independently.
- Who pays: legally not the consumer but the business filing the declaration - the seller, the importer, the IOSS holder or their representative.
- Scope: distance sales to EU consumers (B2C). B2B consignments to VAT-registered EU businesses pay the normal tariff instead of the flat fee.
"Per item" means per tariff line, not per parcel
Early reports said the fee would be charged per parcel. The final rule is different: the fee applies per group of goods sharing the same tariff classification, description and origin.
| Contents of the parcel | How many lines? | €3 duty |
|---|---|---|
| 5 identical t-shirts | 1 | €3 |
| 1 t-shirt + 1 watch | 2 | €6 |
| 1 headset + 1 charger + 1 phone case | 3 | €9 |
Your HS code is no longer a formality - it is a direct cost line. Check your product’s code with our HS Code Lookup.
Decision Table for Parcels from Türkiye
According to the Commission’s guidance, goods benefiting from the Customs Union or preferential trade agreements stay outside the €3 fee - on two conditions: VAT has not been collected via IOSS, and the consignment is declared with H1. Türkiye’s Ministry of Trade announced the same framework: goods in free circulation that travel with an A.TR and are declared with H1 keep their preferential treatment.
| Your situation | EU declaration | Is €3 charged? |
|---|---|---|
| B2C sale, VAT collected via IOSS by the marketplace or you | Usually H7 | Most likely yes |
| B2C sale, no IOSS, goods under the Customs Union, A.TR present | H1 | No, preferential treatment continues |
| B2C sale, no A.TR | H1 or H7 | Yes |
| Goods outside the Customs Union (e.g. unprocessed agricultural products) | - | A.TR cannot be used; ask your broker about preferential options |
| B2B sale to a VAT-registered EU business | Standard declaration | No flat fee - the normal tariff applies |
In short: a parcel travelling with IOSS and H7 most likely pays the €3 despite the Customs Union. A parcel travelling with A.TR and H1 does not. Ask your courier which one your parcel is.
What Did Türkiye Do? Electronic A.TR and the Open H7 Question
The Ministry of Trade took two steps.
First, the electronic A.TR. Since 3 July 2026, for consignments going to the EU with a Simplified Customs Declaration (BGB) and not exceeding €150, the A.TR certificate can be generated automatically from BGB data. The system is open to authorized express couriers and the postal operator, and a user guide has been published.
Second, negotiation on H7. On the EU side most low-value e-commerce consignments are declared with H7. Technical work with the EU on a permanent solution for using A.TR with H7 declarations is ongoing. Until that lands, consignments declared with H7 remain at risk.
Ask your courier these three questions this week:
- Is an electronic A.TR being issued for my consignments?
- On the EU side, are my parcels declared with H1 or H7?
- Is VAT collected through IOSS, or at import?
What to Do Depending on Your Sales Channel
Selling on marketplaces like Etsy or Amazon: these platforms mostly collect VAT via IOSS on EU sales under €150. In that case treat the €3 as a cost and price it in. Remember that mixing products with different HS codes in one parcel creates a separate fee per line.
Selling from your own site or social channels: you have more options. The A.TR plus H1 path can remove the duty entirely. But dropping IOSS can mean your customer pays VAT at delivery, which affects the buying experience. This is now a costing decision - run the numbers with your broker and accountant.
Selling B2B to EU businesses: the €3 fee does not concern you. For Customs Union goods the normal regime continues with A.TR. For the EORI number needed on the EU buyer’s side, see our EORI guide.
Do not forget the Turkish exit side: the micro-export limits (600 kg / €30,000) govern the export regime at Turkish customs, not the €3 fee in the EU. They are separate topics - details in our micro-export limit guide.
Frequently Asked Questions
Does the customer pay the €3 duty? Legally no. The fee is charged to the business filing the declaration. In practice sellers can pass the cost into prices.
What about consignments above €150? The €3 flat fee does not apply. The normal EU customs tariff applies, and for Customs Union goods the preferential regime continues with A.TR.
Am I exempt if I have an IOSS registration? No. IOSS concerns VAT only. In fact, one of the conditions for the Customs Union exemption is that VAT has not been collected via IOSS.
Is the fee per parcel or per product? Neither. Goods in the same tariff classification count as one line. Five identical t-shirts pay €3; a t-shirt and a watch pay €6.
Until when does the €3 duty apply? Until 1 July 2028. After that, normal product-based customs tariffs apply.
Can my express courier issue an A.TR? The electronic A.TR system has been open since 3 July 2026 to express operators authorized by the Ministry of Trade and to the postal operator. Ask your courier directly whether they use it.
Conclusion: Documents and Declarations Decide the €3 Duty
The €3 duty is neither automatically applied to every parcel from Türkiye nor automatically waived. Three things decide it: the A.TR, the H1 declaration, and how VAT is collected. Know those three and you know your cost.
**Publish your EU e-export shipments on LogiFindex**; collect quotes from carriers and customs brokers on the same file and settle your A.TR and declaration questions at the quoting stage. Free during early access, 0% commission.
*This article is general information, not legal advice. Consult your customs broker about your own shipments.*
Sources
- European Commission (DG TAXUD) - guidance and legal text on the temporary flat fee (Jun 2026)
- European Commission - Access2Markets announcement, Regulation 2026/382 (2026)
- Baker McKenzie Global Import Blog (2 Jul 2026)
- Malta Customs (MTCA) - calculation examples
- Avalara - B2B/B2C distinction and who pays (Aug 2026)
- Gazete Lojistik - Türkiye’s conditional exemption (Jul 2026)
- Endeks24 - Ministry of Trade statement and H7 work (Jul 2026)
- Takvim - the electronic A.TR system (5 Aug 2026)