Since July 1st, the European Union has implemented a new temporary tariff directly affecting low-value purchases made through platforms like AliExpress, Temu, and Shein. Popularly known as the Shein tax, this measure imposes a surcharge of €3 per product category included in orders under €150 originating from outside the EU. Brussels justifies the measure as a way to collect tariffs on low-cost shipments , but it is already generating intense debate among experts and small retailers.
In practice, the tax is not applied per package, but per type of item. If an order contains ten identical T-shirts, the surcharge is €3; if it includes T-shirts, shoes, and cosmetics, the charge rises to €9 (€3 for each category). According to data from the European Commission, around 91% of these shipments originate in China, making large Asian platforms the primary recipients of the regulation. However, the cost ultimately falls on the end consumer, as companies pass it on to the retail price or, in some cases, absorb it to remain competitive.
How does the new rate work?
The €3 surcharge is applied for each different tariff category within the same order. This means it's not a fixed shipping cost , but rather depends on the variety of products purchased. For example, three T-shirts of the same type incur a single surcharge, while a T-shirt and a pair of trousers generate two categories and raise the cost to €6, even if both are shipped in the same package. The tariff classification depends on the item's composition, not just its use: two pairs of shoes can fall into different categories if one is leather and the other is fabric. Therefore, when making a purchase, it's advisable to consider not only the price, but also the shipping origin and the variety of products added to the cart.
The real cost and the new autumn surcharge
The media headlines often mention a €3 fee, but the fine print matters. In Spain, adding the 21% VAT on purchases from Shein and Temu brings the actual cost to €3,63 per category . The Spanish Tax Agency explains that the VAT base includes customs duties, so the surcharge is automatically higher. On small orders, like a €3 phone case, the final price can almost double. And that's not all: the EU plans to introduce a handling fee this fall to cover customs processing. Although the exact amount hasn't been set yet, sources at the European Council suggest around €2 per product category. Thus, an order with two different categories (for example, trousers and a t-shirt) could incur a total surcharge of €10: €3 for the current fee and €2 for the new handling fee. The measure, which would come into effect no later than November 1, 2026, will further tighten the conditions for low-cost online purchases.
France backtracks on its national tax
While the European tax is being rolled out, France has decided to eliminate its own €2 tariff on small packages. The French government discovered that Shein, Temu, and AliExpress had changed their flight routes to land in Belgium, thus avoiding French customs control. From there, the packages were distributed by road within the European Union without paying the national tax. As a result, of the €400 million expected to be collected, only €2,3 million was actually collected. Faced with the evidence that the measure was ineffective, France has opted to simply apply the common EU tariff of €3 , which, being mandatory in all countries of the bloc, Asian platforms cannot circumvent by simply changing borders. This case demonstrates the adaptability of these companies and the difficulty of taxing cross-border e-commerce.
The impact on SMEs and the self-employed
One of the less visible aspects of the new tax is its effect on small businesses. Many self-employed individuals and micro-enterprises in Spain import materials, parts, or accessories from Asia via small shipments, and now face an additional fixed cost that reduces their profit margins. Sectors such as electronics, repairs, crafts, and clothing are the most affected, as they place frequent orders to replenish stock. The paradox, according to the logistics employers' association UNO, is that the measure could accelerate the establishment of large online platforms in Europe. Temu, AliExpress, and Shein already operate with logistics and customs control in Spain and several other countries on the continent and can import on a large scale for distribution from there, thus avoiding the surcharge for individual shipments. If this strategy takes hold, delivery times will be drastically reduced, and competition for small businesses will become even more intense. In fact, some sources suggest that these platforms could open new logistics centers in Spain to bring products closer to the end consumer. Given this scenario, many freelancers could end up selling within the Asian marketplaces themselves to maintain their sales volume, paying commissions and competing with international sellers.
Will shopping habits change?
Economist Santiago Niño Becerra has analyzed the measure in several speeches and doubts it will achieve its stated objectives. He believes the main effect of the tax will be to increase tax revenue , but he doesn't think it will guarantee that imported products comply with European safety and quality standards. He also doesn't believe the surcharge will shift consumption towards local businesses: "If a blouse that costs two or three euros suddenly costs six, I honestly don't see how this will significantly influence spending in Spain," he says. According to recent studies, Spain is the second country with the highest rate of repeated use of clothing purchased from Shein, and more than 50% of those surveyed use it more than 50 times a year. The price difference with European products remains so significant that many consumers will not change their habits en masse. Local retailers, for their part, welcome the measure, albeit with reservations. Jesús López Pay, president of the Federation of Commerce of the Region of Murcia, believes that the tax may make consumers think twice, but warns that small businesses must adapt to new consumption habits, for example, by using social networks to sell.
The new tax is now in effect and its effects are beginning to be felt, but the debate about its actual effectiveness remains open. While consumers are paying more for their orders and platforms are seeking logistical alternatives, small businesses hope to recover some of the lost ground, although the road ahead will not be easy. The European Union, for its part, is already working on new tariffs for Shein and other platforms that will further tighten the conditions for low-cost online purchases from outside the bloc, with the aim of leveling the playing field and protecting consumers.
