The Customs Authority announced on its official website the customs duties on all goods shipped from countries outside the European Union, as of today, July 1, 2026, you must pay customs duties on all goods you buy from an online store outside the European Union.
The following is a presentation of what was stated on the Authority’s official website with a simplified explanation to understand the new tariff. The Authority will also impose another new customs tariff after a few months, as explained in the penultimate paragraph below.
What does that mean to you?
When shopping from online stores that ship from countries outside the European Union, you will often find that customs duties are added to the price, even if the package is worth €150 or less. If the online store does not charge customs duties on your purchase, you will have to pay them later to receive your package.
In addition, there is value-added tax and transport fees, as you know today.
If you shop for more than 150 euros, you must pay the normal customs duties for goods – just as they are today.
The contents of your package – referred to here as the “product” – determine the amount of customs duties you must pay. The European Union has decided that the customs duties should be €3 (approximately 22 Danish kroner) per product.
What is the element?
In the world of customs, each type of goods has a commodity code. In this context, goods bearing the same commodity code belong to the same category.
If you buy three cotton shirts, they are counted as one item. However, if you buy a cotton shirt and a pair of jeans, your package contains two items.
Since the €3 customs duty applies to each item, the number of items in your parcel has a significant impact on the amount you have to pay in customs duties.
Three quick points about the new 3 euro tariff
Customs duties on all parcels
The European Union imposes a customs duty of 3 euros (approximately 22 Danish kroner) on all goods parcels with a total value not exceeding 150 euros.
If you buy goods with a total value exceeding 150 euros, you must pay the normal customs duty rate for goods – just as it is today.
Having different items in the package means higher customs fees.
The new fee of 3 euros applies to each item individually in the parcel.
This means that a fee of 3 euros can be charged several times on the same parcel if the parcel contains different types of items (for example, a blouse, trousers, and socks).
The purchase can be cancelled, but customs fees will not be refunded.
If you wish to return one or more items from your parcel, for example due to the wrong size, you will not receive a refund of the customs fees when returning them.
However, if the product is damaged upon arrival, or does not match what you ordered, you can apply for a customs refund from the company to which you paid the customs duties in connection with the purchase.
Who will pay the new tariff – and how?
The European Union has imposed a new customs duty of €3 per item. Initially, this duty must be paid by the online retailer outside the EU who sells the goods to consumers within the EU, or by the company that transports the goods on behalf of the consumer. From a customs perspective, this means that the online retailer or the transport company is the debtor. And in this context, the debtor is responsible for paying the customs duty.
As a consumer, you are not responsible for customs duties, but you can expect to notice them when shopping at an online store that ships its goods from countries outside the European Union after July 1, 2026.
This is likely to happen in one of two ways:
You will notice an increase in the price of the goods, or a detailed customs fee will appear on the invoice when shopping from the relevant online store. Or:
Customs duties will be collected from you by the shipping company when the parcel is delivered to you.
Your choice between the two options depends on whether the online store is registered with IOSS or not.
What does IOSS mean?
IOSS stands for “One-Stop Shop,” a voluntary system designed, among other things, for e-commerce stores outside the European Union, making it easier for them to pay VAT and customs duties. Comprehensive statistics on companies registered with IOSS are unavailable, but the vast majority of large e-commerce stores from non-EU countries are registered with this system.
If you shop from an online store registered with IOSS, the store will be responsible for paying customs duties before the goods reach you. If the store is not registered with IOSS, the shipping company will be responsible for paying the customs duties, which will be collected from you upon delivery of the package.
If you are in doubt, you can contact the online store you are thinking of buying from.
If I ordered a parcel before July 1, 2026, but it only arrived in Denmark after July 1, do I have to pay the new customs duties?
The new rules mean that goods declared to customs from 1 July 2026 must be subject to customs duties. The customs declaration itself is submitted by the parcel carrier, and this usually happens when your parcel arrives in the EU.
If you make a purchase from an online store in a non-EU country in the days leading up to July 1, you should therefore expect to be charged customs duties when declaring the goods to EU customs.
What if I bought three cotton shirts in different colors – would that be considered one item?
The product code doesn't change with the color; what matters is that all three shirts are made of cotton. However, it's important to note that the product code may change if the shirts made from the same material are manufactured using different methods. For example, two shirts might be made of cotton, one woven and the other knitted.
Will I get a refund for customs fees if I return the product to the online store?
You cannot get a refund of the €3 customs fee if you regret your purchase and return the product. However, if the product arrives damaged or does not match your order, you can request a refund from the company you paid at the time of purchase. This is usually the online store where you bought your products, but in some cases, it may be the shipping company.
What if I buy more than 150 euros – will I be exempt from customs duties?
If your purchases exceed €150 (approximately 1150 Danish kroner), you will have to pay the usual customs duties, as is the case today. You can find the estimated customs duties for the goods you intend to buy in the customs duty calculator at toldst.dk.
How do I know if I am shopping at an online store located outside or inside the European Union?
You should check the online store or marketplace to ensure the company has provided its name, address, phone number, email address, etc. You should also check if the company has a registration number or if the owner's name is listed. If you cannot find this information, purchase the product from another source. You can also contact the online store directly if you have any doubts.
More changes are coming, and a new tariff is imminent.
A handling fee will be added to the new customs duty of 3 euros per item by 1 November 2026. The Danish Customs Service has not yet announced details of the handling fee, but prices for shopping from online stores outside the European Union are expected to rise in the near future.
Why are customs duties imposed on goods?
The European Union is imposing tariffs on all goods as a first step in its customs reforms. The aim is, among other things, to ensure that EU companies can compete on a level playing field with companies from outside the Union.
Products purchased from online stores outside the EU often do not comply with EU product safety requirements, increasing health and safety risks for you as a consumer. For example, these products may contain harmful substances or children's toys that could pose a choking hazard.
In recent years, the Danish Customs Service has seen a significant increase in the number of parcels sent to Denmark from online retailers outside the European Union. This is particularly true for parcels with a value of €150 (approximately 1150 Danish kroner) or less.
For more information and details about the companies, please visit Danish Customs Authority website
