If you order from Temu, AliExpress, Shein or any shop outside the EU, the way small parcels are taxed in Cyprus changed on 1 July 2026. The duty-free allowance for parcels under €150 is gone: every such parcel now pays a fixed €3 customs duty per item, and VAT is charged on top, as it has been since 2021.
What Changed on 1 July 2026
Until 30 June 2026, non-EU goods valued under €150 entered the EU without customs duty. From 1 July 2026 a fixed customs duty of €3 applies to goods in consignments valued below €150 that arrive from outside the EU. There was no transition period: it applies to every parcel declared on or after that date, whenever you ordered it.
- The €3 is charged per tariff line, meaning per type of goods, not per parcel and not per piece.
- Gifts sent from one private person to another are outside the fixed-duty scheme.
- Parcels of €150 or more pay the normal duty rate for the goods instead.
- VAT is unchanged: it applies to goods of any value (the old exemption for very cheap parcels ended on 1 July 2021).
How the Charges Are Worked Out
For a typical online order under €150 there are up to three amounts to know about:
- Customs duty: €3 for each tariff line in the parcel.
- Import VAT: 19% in Cyprus, calculated on the price of the goods plus the shipping cost plus the €3 duty.
- Postal fee: if the parcel comes through Cyprus Post, a presentation-to-customs fee of €3.50 per item is charged on top. This is a postal charge, not a tax.
The €150 limit refers to the value of the goods. How many €3 charges you pay depends on how the goods are classified: items that fall under the same tariff code can be declared on one line and attract one €3, while different types of goods each add another €3.
Worked Examples
These are illustrations of the rules above, using Cyprus VAT of 19%. Your real figures depend on the exact classification and on any charges added by the carrier.
| Order | Duty | VAT base | VAT 19% | Taxes in total |
|---|---|---|---|---|
| One phone case €20 + €5 shipping | €3.00 | €28.00 | €5.32 | €8.32 |
| T-shirt €25 + phone case €20 + €5 shipping (2 lines) | €6.00 | €56.00 | €10.64 | €16.64 |
| Clothing order €200 + €10 shipping (€150 or more, 12% duty) | €25.20 | €235.20 | €44.69 | €69.89 |
The third row shows why the €150 line matters: just above it, the fixed €3 no longer applies and the ordinary tariff rate for the goods does. For most clothing that rate is 12%.
IOSS: When the Seller Already Paid
Many large platforms are registered for the EU’s Import One-Stop Shop (IOSS). When that is the case, the VAT, and with it the fixed duty, is collected from you at checkout, and you normally have nothing more to pay when the parcel arrives. For this to work three things must be true: the platform is registered, an electronic customs declaration is created for the parcel, and a valid IOSS number appears on it. If any of these is missing, you pay on delivery or through ThalisUPP.
The practical tip: look at your order confirmation. If it shows VAT and any import charges as paid, keep it, and check that the same amount is not asked of you again.
Cyprus Post and ThalisUPP
Postal parcels from outside the EU reach Cyprus with an electronic customs declaration. If duties, VAT or documents are needed, Cyprus Post places the item on hold and you receive a ThalisUPP notification. On the ThalisUPP platform you can upload the documents requested and pay the charges online, which speeds up delivery or collection. Registering and using ThalisUPP is free.
For shipments valued above €1,000 a full AIS customs declaration is required to proceed. You are free to file it yourself, but it is complex and mistakes are penalised, so an experienced agent is strongly recommended. Our guide to what to do when you get a ThalisUPP notification walks through the steps, and our ThalisUPP clearance service handles them for you.
Parcels of €150 or More
From €150 upwards there is no fixed €3. The goods pay the duty rate in the EU tariff for their commodity code and country of origin, which can be 0% for many electronics and cosmetics or around 12% for most clothing, plus VAT on the customs value and the duty. Our free Import Duty & VAT Calculator reads the rate straight from the official Cyprus Customs tariff for the code you enter, and it also shows the €3 fixed duty for parcels under €150. For the VAT side, see Import VAT in Cyprus: what you pay and how it is calculated.
How to Avoid Surprises
- Check the checkout page for VAT and import charges before paying; platforms registered for IOSS show them.
- Keep the invoice or order confirmation. Customs may ask for it through ThalisUPP.
- Remember that several types of goods mean several €3 charges. A mixed basket costs more in duty than one item type.
- Do not ask the seller to understate the value. The declared value must match what you paid; undervaluation is a customs offence.
- Act on the ThalisUPP notification promptly. The parcel stays on hold until the requested documents are uploaded and any charges are paid.
Good to know
This article explains the general rules. How a particular parcel is classified and charged is decided on its customs declaration, so the exact amount can differ from the examples above.
Frequently Asked Questions
Not exactly: the €3 applies per tariff line, meaning per type of goods. Three T-shirts in the same classification count as one line (€3), while a T-shirt, a phone case and a pair of jeans are three different lines (€9). Gifts sent from one private person to another are outside the scheme.
Yes. Import VAT (19% in Cyprus) has applied to goods of any value since 1 July 2021, and the VAT is calculated on the value of the goods, the shipping cost and the customs duty, so the €3 is part of the VAT base.
Then the seller or platform collects the VAT (and the fixed duty) at checkout and you normally pay nothing more when the parcel arrives. IOSS only works when the platform is registered, an electronic customs declaration is made and a valid IOSS number is on the parcel; otherwise you pay on delivery.
Cyprus Post charges a postal presentation-to-customs fee of €3.50 per item, whatever the value of the contents. It is a postal charge, separate from customs duty and VAT.
They do not get the fixed €3. They pay the normal customs duty for the goods under the EU tariff (for example 12% on most clothing) plus 19% VAT on the total.
No. For lower-value parcels you can usually pay through the ThalisUPP portal yourself. For shipments above €1,000 a full AIS customs declaration is required; you may file it yourself, but it is complex and mistakes are penalised, so an experienced agent is strongly recommended.
Stuck With a Parcel at Customs?
Send us the ThalisUPP notification and your invoice and our team will tell you what is due and take care of the clearance for you.