From 1 November 2026, goods purchased online and shipped from a country outside the European Union will be subject to a new EU handling fee of €2 per distinct item.
Known as the Union Handling Fee, the charge will apply when customs authorities process goods sold remotely to consumers located within the European Union. The amount was set by Commission Delegated Regulation C(2026) 6694 final, adopted by the European Commission on 21 September 2026 and transmitted to the Council of the European Union under reference ST 13480/26. Article 1 expressly sets the fee at €2 per item.
A Fee Intended to Cover Customs Processing Costs
The new fee is intended to help finance customs operations related to the growing volume of online purchases shipped from non-EU countries.
In particular, it will cover :
- the collection, processing and verification of customs data;
- risk analysis relating to imported goods;
- documentary and physical checks;
- additional analyses and verifications;
- the provision of the necessary digital infrastructure;
- services provided by the EU Customs Authority.
The €2 amount represents an estimate of the direct and indirect costs incurred by customs administrations when processing goods sold remotely. The amount may be reviewed periodically to reflect changes in trade flows and actual customs
expenditure.
The €2 Fee Will Be Added to the Flat-Rate €3 Customs Duty
The new handling fee does not replace the flat-rate customs duty of €3 that has applied since 1 July 2026. The two charges are separate and may apply cumulatively.
The €3 customs duty applies to goods purchased remotely and imported in consignments with an intrinsic value not exceeding €150. It is calculated for each distinct item or customs goods line. Since 1 July 2026, the goods concerned no longer benefit from the previous customs duty relief based on the €150 threshold.
From 1 November 2026, the following charges must therefore be distinguished :
- €3 in customs duty per distinct item for consignments with a value not exceeding €150;
- €2 in handling fees per distinct item;
- import VAT, if it has not already been collected at the time of purchase;
- any private customs clearance or presentation fees charged by the carrier.
For goods subject to the flat-rate customs duty, the fixed charges may therefore amount to €5 per distinct item, excluding VAT and any additional carrier fees.
How Is the Number of Items Determined ?
The number of items does not necessarily correspond to the number of physical units contained in the package. For customs purposes, several identical goods may be treated as a single item when they are grouped under the same line in the customs declaration.
In contrast, different goods, particularly those falling under different tariff classifications, will be treated as separate items. The nature of the goods, their tariff classification and their origin will therefore play a key role in determining the number of items.
For example, a package containing two identical pencil cases counts as one distinct item. For a consignment worth less than €150, the total fixed charges will be €5, consisting of €3 in customs duty and €2 in handling fees, excluding VAT.
If the package contains one pencil case, one reusable bottle and one calculator, it counts as three distinct items. The total fixed charges will therefore be €15, consisting of €9 in customs duty and €6 in handling fees, excluding VAT.
Finally, a package containing three identical reusable bottles and one backpack counts as two distinct items. The total fixed charges will be €10, consisting of €6 in customs duty and €4 in handling fees, excluding VAT.
The €2 Fee Will Also Apply to Consignments Worth More Than €150
Unlike the flat-rate €3 customs duty, the €2 handling fee will not be limited to consignments with a value of €150 or less. It will apply to all goods sold remotely and shipped from a non-EU country, regardless of their value.
For a consignment worth more than €150, the normal customs duties applicable to the tariff classification of the goods will replace the €3 flat-rate duty. However, the €2 handling fee per distinct item will remain payable in addition to the normal customs duties and import VAT.
For example, a package containing a jacket valued at €180 and a pair of shoes valued at €120 will be subject to the normal customs duties applicable to those two products. A total handling fee of €4 will also apply because the package contains two distinct items. VAT will then be calculated in accordance with the applicable import rules.
Who Will Pay the New Fee ?
The fee will be payable by the online seller or by the business responsible for filing the customs declaration, such as an e-commerce platform, postal operator or express carrier.
However, these businesses may pass the cost on to the final consumer.
Depending on the arrangements used by the online retailer, the charges may be :
- collected directly when the customer pays for the order;
- requested by the postal operator or carrier before delivery;
- included in the displayed price or delivery charges.
Consumers should therefore check where the goods are actually being shipped from, rather than relying solely on the apparent location of the website. A website may use an EU domain name or display prices in euros while still shipping goods from a country outside the European Union.
A Non-Refundable Fee
The €2 EU handling fee will not be refundable if the product is returned, including where the goods are found to be faulty.
Key Takeaways
From 1 November 2026, online purchases shipped from a country outside the European Union will be subject to a new €2 handling fee per distinct item.
For consignments with a value not exceeding €150, this fee will be added to the €3 flat-rate customs duty per item that has applied since 1 July 2026. The total fixed charge may therefore amount to €5 per distinct item, excluding VAT and any additional carrier fees.
For consignments worth more than €150, normal customs duties will apply instead of the €3 flat-rate duty, but the €2 handling fee will remain payable.
Source : Council of the European Union, ST 13480/26, C(2026) 6694 final
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