The duty-free threshold for online purchases from abroad has existed in the EAEU for a long time, but has been regularly revised downward. The logic of the state is simple: the higher the threshold, the more goods pass as "personal purchases of individuals" without paying VAT and duties, and the greater the losses to the budget and unfair competition for legal importers.
Starting from July 1, the threshold is fixed at €200.
How is the duty calculated when exceeding
Formula: 5% above the nationally established VAT rates on the entire purchase price, but not less than €1 per kilogram. This means that if the package costs €250 and weighs 2 kg, the fee is calculated as the larger of the two options — 5% of €250 (€12.5) or €1 × 2 kg (€2). In this case, €12.5 plus the standard VAT.
The key word is "from the entire purchase price," not just from the excess amount. This is fundamentally tougher than many previous threshold calculation schemes, where only the difference was taxed.
Who is affected by this
Direct purchases by individuals on AliExpress, Amazon, Shopee and similar platforms are the most obvious category. For packages over €200, the fee becomes a significant part of the cost.
Gray supply chains for businesses through "individual purchases" are a practice in which companies processed commercial shipments as personal purchases of several individuals in order to avoid customs clearance as a legal entity. With a threshold of €200 and a fee of the full cost, such a scheme becomes economically unprofitable with any significant volumes.
Dropshipping models are sellers who order goods from a foreign supplier directly to the end customer's address in Russia. For goods over €200, the buyer suddenly receives a demand for payment of the duty, which destroys the economics of the model.
What should a business do?
For companies that have used importation schemes through individuals for commercial shipments: switch to an official legal declaration. Taking into account the new rights of large businesses to deferred advance payment (from June 1) and simplifications for AEO, the legal channel becomes more accessible.
For a dropshipping business dealing with goods over €200: reconsider the model - either reduce the average order receipt below the threshold, or switch to a model with a local warehouse in Russia, where the goods have already passed customs clearance as a wholesale batch.
