A commercial consignment is a consignment of goods from a country that is not a Member State of the European Union, which is:
- sent by a legal entity (for example, an online store, platform) to a private individual, either for payment or free of charge;
- sent by a private individual to another private individual for payment (for example, when purchasing goods on eBay).
Customs duty, a handling fee (as of 1 November 2026) and value added tax must be paid on goods received in a commercial consignment regardless of the value of the goods.
If an online store or e-commerce platform (e.g. Temu, AliExpress, Shein, eBay, iHerb, Joom, etc.) sells goods under the special VAT scheme (IOSS scheme), which allows customs duty, a handling fee and VAT to be collected at the time of purchase, individuals pay the customs charges when making the purchase. If the online store or e-commerce platform has provided the relevant data to the carrier handling the customs formalities, individuals do not need to complete customs formalities, the customs clearance of the goods is carried out by the shipment provider.
(!) Important
Before making a purchase, check the website’s terms and conditions to understand how the company selling the goods applies customs charges. Review the website’s “Terms and Conditions” to find out where the goods will be shipped from and to determine whether customs clearance of the goods will be required.
Value of the goods (EUR) | Customs duty | Handling fee (as of 1 November 2026) | VAT |
|---|---|---|---|
0,01 ≤ 150 | EUR 3 | EUR 2 | 21% |
˃ 150 | Standard rate, in accordance with the rate specified by the EU Combined Nomenclature code. If the customs value of the goods contained in the shipment does not exceed EUR 700, a flat-rate percentage duty of 2.5% may be applied (excluding tobacco, tobacco products and alcoholic beverages). | EUR 2 | 21% |
If the consignment contains excise goods (for example, coffee, alcoholic and non-alcoholic beverages), excise duty must be paid on these goods regardless of the value of the goods in a commercial consignment.
The sale and purchase of tobacco products, electronic cigarettes and refill containers through distance contracts, i.e. in online stores and on platforms, is prohibited. This is established in Section 8, Paragraph two of the Law on the Handling of Tobacco Products, Tobacco Substitute Products, Herbal Products for Smoking, Electronic Smoking Devices and Their Liquids. Therefore, receiving such goods in shipments is not permitted.
No taxes are payable on free “gifts” additionally included with an online purchase and sent as part of promotional activities, and they do not need to be declared separately.
If a product has been purchased using bonus points accumulated in an online store, customs charges must be paid based on the full price of the product.
(!) Important
When shopping online, there is a risk of unknowingly purchasing counterfeit products of well-known brands. This mainly applies to mobile phones and their accessories, clothing, footwear, bags, various electronic goods and medicines. Counterfeit goods are usually of lower quality and significantly cheaper than original products, and they may pose a risk to consumers’ health and safety.
If such goods are identified during customs control, they are detained and inspections are carried out to determine whether intellectual property rights have been infringed. If the goods are found to be counterfeit, they are destroyed.