Can you reclaim EU duty on a returned parcel?

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Since 1 July 2026, the rule that invalidates the customs declaration of returned distance-contract goods does not apply to distance sales of imported goods in a consignment of €150 or less.

Invalidation for returned goods: not at €150 or less

Art 148(3) of Delegated Reg (EU) 2015/2446 provides that where goods sold under a distance contract have been released for free circulation and are returned, the customs declaration is invalidated after release, upon reasoned application by the declarant, if its conditions are fulfilled. Since 1 July 2026 that paragraph does not apply to distance sales of imported goods in a consignment of an intrinsic value not exceeding €150.

Source: Delegated Reg (EU) 2015/2446 Art 148(3) (consolidated text of 1 July 2026), with the subparagraph added by Delegated Reg (EU) 2026/1022 Art 1(12); Delegated Reg (EU) 2026/1022 Art 2(2).

What remains under the Customs Code

Reg (EU) No 952/2013 provides for repayment or remission of import duty on other grounds, including overcharged amounts (Art 117) and goods rejected by the importer because, at the time of release, they were defective or did not comply with the terms of the contract (Art 118(1)). For defective or non-conforming goods the application is made within one year of the date of notification of the customs debt; for overcharged amounts, within three years (Art 121(1)). Repayment for defective goods also requires that they have not been used, beyond what was needed to establish that they were defective or did not comply with the terms of the contract, and that they are taken out of the customs territory of the Union or placed under one of the procedures Art 118(4) lists (Art 118(2) and (4)). Customs authorities repay or remit amounts of €10 or more, unless the person concerned requests a lower amount (Art 116(2)). Reg (EU) 2026/2108 repeals Reg (EU) No 952/2013 from 21 September 2027 (Art 284(1), Art 287(2)). The Union handling fee is non-refundable (Reg (EU) 2026/2108 Art 20(6)).

Source: Reg (EU) No 952/2013, consolidated text of 12 December 2022: Arts 116(1)–(2), 117(1), 118(1), (2) and (4), 121(1); Reg (EU) 2026/2108 Arts 20(6), 284(1), 287(2).

When the goods were not defective and complied with the contract

Art 118(1) covers goods rejected because, at the time of release, they were defective or did not comply with the terms of the contract on the basis of which they were imported; and for a distance sale in a consignment of an intrinsic value not exceeding €150 the Art 148(3) invalidation does not apply. The €3 duty is charged per item (Reg (EU) 2026/382 Art 2); customs authorities repay amounts under €10 only where the person concerned requests it (Reg (EU) No 952/2013 Art 116(2)).

Source: Delegated Reg (EU) 2015/2446 Art 148(3) as amended by Delegated Reg (EU) 2026/1022 Art 1(12); Reg (EU) No 952/2013 Arts 116(2), 118(1); Reg (EU) 2026/382 Art 2.

Check a specific return

The returns check asks three questions about one return — what the consignment was worth, why it came back, and whether the goods have left the EU — and answers for that case.

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Is it really €3 per item into the EU — what counts as an item → The full guide →

Every claim on this page is sourced to the legal text, cited where it is used. DutyVault verifies against primary EU texts (EUR-Lex, DG TAXUD). None of this has been reviewed by a customs lawyer, and consistency with a text is not the same as being right about your exact situation — it is a starting point that makes a lawyer’s hour cheap.

Reviewed on 18 Oct 2026 against Delegated Reg (EU) 2015/2446, Delegated Reg (EU) 2026/1022, Reg (EU) No 952/2013, Reg (EU) 2026/2108 and Reg (EU) 2026/382.