From 1 July 2026, a flat €3 customs duty applies per product line on non-EU online orders under €150 delivered to Denmark, a change that Danish fashion sector calculations suggest can add around 41% to the price of a single cheap t-shirt.
The EU’s €150 customs-free threshold for low-value parcels was abolished on 1 July 2026. In its place, a temporary flat €3 duty applies per product line on distance sales from non-EU countries in consignments up to €150, when the courier files the customs declaration. For internationals in Denmark who rely on Temu, UK fashion sites, or home-country webshops for familiar brands and hard-to-find goods, this marks a structural shift. Low-value cross-border shopping is now subject to customs duty across all EU member states.
The duty does not apply to every non-EU shipment without exception. Certain B2B imports and consignments covered by preferential trade agreements may fall outside the €3 charge. For standard consumer distance sales, the rule applies broadly.
The math on your non-EU order
A product line is defined by customs classification, not by how many items you ordered. One parcel with three t-shirts and six plastic glasses can generate multiple €3 charges if those products fall under different HS codes. Customs guidance indicates that the charge applies when the shipment is declared, not when you clicked buy. Orders placed before 1 July 2026 can still be hit if the transport operator declares them after that date.
Danish fashion sector calculations suggest a cheap imported t-shirt can become around 41% more expensive once the €3 duty and VAT are included. Industry estimates indicate jeans face a markup of around 15%. These are illustrative figures from sector briefings, not official EU or Danish government rates, and the actual increase depends on the item’s base price.
According to trade sector summaries of EU Council documents, the €3 duty applies to consignments where non-EU sellers are registered in the EU’s Import One-Stop Shop for VAT reporting. That scheme covers an estimated 93% of e-commerce import flows into the EU, according to sector briefings based on Council documents, making the new duty near-universal for consumer online imports. The cost sits on top of existing import VAT and any product-specific duties.
What comes next after the flat €3 duty
The €3 charge is a temporary measure. According to EU customs guidance, it applies until 1 July 2028, after which normal EU Common Customs Tariff rates will apply for specific product codes, though some goods may still benefit from preferential trade agreements. The flat €3 disappears and percentage-based tariffs on clothing, electronics, and other categories take its place.
From 1 November 2026, the EU is expected to require product identifier data for each imported item under €150, with sellers and platforms supplying multiple codes per product. The European Commission has also proposed a separate handling fee on low-value imports, currently expected in late 2026, though details are still being negotiated.
For expats sending or receiving personal packages from non-EU home countries, the €3 charge is linked to customs coding rather than the buyer’s status. No Danish-specific exemption exists. The change applies uniformly across all EU member states.
How to navigate the new €3 customs duty
Affected consumers can reduce the impact by grouping similar products in one order. Several identical t-shirts may count under one product line. A mix of t-shirts, jeans, and glassware generates multiple €3 charges. Buying from EU-based retailers or non-EU sellers who hold stock in EU warehouses avoids the import duty altogether, though prices may already reflect higher costs.
Danish customs guidance is primarily in Danish but machine-translatable. International logistics providers including FedEx publish comprehensive English-language explanations of the new rules. Expect extra charges on delivery, even if the webshop did not charge customs upfront. The transport operator handles the declaration when the parcel arrives in the EU, meaning consumers may not see the €3 at checkout but will be billed before or during handover.
The EU’s move to a significantly stricter regime for low-value parcels contrasts sharply with the US, which maintains a de minimis customs threshold of $800 for most imports under Section 321. Denmark’s status as a small, open economy means a large share of consumer goods already cross borders. The new duty shifts part of the burden from general tariffs onto individual online shoppers buying low-value goods from outside the EU.
Industry observers and logistics briefings note that stricter customs rules, VAT obligations, future PID requirements, and new transport regulations are likely to increase compliance costs for non-EU sellers, which may in turn affect prices and product availability for the international community in Denmark that relies on those channels for goods not readily available locally.
