The era of super cheap goods from Asian online stores seems to be ending. Changes in EU customs legislation, which took effect in recent years, are significantly affecting the shopping habits of people in Slovakia. According to recent surveys, most Slovaks plan to limit or completely stop ordering from platforms like AliExpress, Shein, or Temu.
The reason is simple: additional fees that turned once profitable purchases into financially unjustified ones. Let's look at what exactly has changed and how to correctly calculate the final cost of a package from outside the European Union.

What has changed in the rules for packages
Previously, any packages valued up to 22 euros arriving in Slovakia from countries outside the EU (for example, from China, the USA, or Great Britain) were exempt from paying value-added tax (DPH). This allowed people to order small electronics, accessories, or clothing at minimal prices.
However, since July 1, 2021, this exemption has been canceled. Now, DPH of 20% is charged on absolutely all commercial shipments, regardless of their value.
And since July 1, 2026, another innovation has taken effect: the exemption from customs duty (clo) for packages valued up to 150 euros has been canceled. Instead, a temporary flat-rate duty of 3 euros per item in the package has been introduced. This rule will be in effect until July 1, 2028.
How the new 3 euro duty works
It is important to understand that the 3 euro fee is not charged for the entire package, but for each individual item (položka) in the customs declaration. What does this mean in practice?
If you ordered three identical t-shirts, this is considered one item, and you will pay a duty of 3 euros.
If your package contains one t-shirt and a pair of socks, these are two different items, and the duty will be 6 euros (3+3).
The situation can become complicated if you ordered two seemingly identical items, but made of different materials (e.g., cotton and synthetic trousers). They will have different codes in the customs classification and will therefore be considered two separate items.
This fee applies to all orders that go through customs clearance from July 1, 2026, regardless of when you placed them.
VAT, duty, and postal fees: calculating the final cost
So, the final price of your order from China now consists of several components. Let's look at two main scenarios.
Scenario 1: Packages valued up to 150 euros
This is the most common case for most shoppers. Your expenses will consist of:
Price of the item + delivery cost.
VAT (DPH) 20%: Charged on the sum of the item price and delivery.
Flat-rate duty (clo): 3 euros per item.
Postal fee for customs clearance: If the seller does not use the simplified IOSS system, Slovenská pošta will charge a fee for its customs clearance services. This fee can range from 2 to 9 euros.
Example: You ordered a phone case for 5 euros and a USB cable for 3 euros.
Cost of items: 8 euros.
Duty (2 items): 3 + 3 = 6 euros.
VAT 20% of (8+6) euros: 2.8 euros.
Postal fee (estimated): 4 euros.
Total: 8 + 6 + 2.8 + 4 = 20.8 euros.
Thus, an order worth 8 euros can cost you over 20 euros.
Scenario 2: Packages valued over 150 euros
For such packages, the rules are even stricter. The flat-rate duty of 3 euros does not apply to them. Instead, the standard procedure is applied:
VAT (DPH) 20%.
Duty (clo): Its rate depends on the product category and can range from 0% to 17% (and for some products, like bicycles from China, anti-dumping duties of up to 48.5% apply).
Postal fee for standard customs clearance, which is usually higher.
How to avoid extra costs and problems
Although shopping has become more expensive, there are ways to minimize unexpected expenses.
Check the IOSS system. Large platforms like AliExpress are usually registered in the European Import One-Stop Shop (IOSS) system. This means you pay VAT and duty immediately in the cart when placing the order. The price is final, and the package will arrive without additional fees from the post office. Look for "VAT included" or similar markings.
Order from warehouses in the EU. Many Chinese sellers have warehouses in Poland, the Czech Republic, or Spain. Goods shipped from there are considered domestic shipments within the EU, so neither customs duty nor VAT is charged. On AliExpress, there is a "Ships from" filter for this.
Group identical items. If you need several identical items, order them together so they are considered one item, and you pay the 3 euro duty only once.
Compare with local prices. Due to the new fees, the price difference between Chinese and European stores has significantly decreased. Before ordering, check if local retailers or marketplaces like Allegro offer a similar product at a comparable price.


