Online purchases arriving from outside the EU face another cost: the Union handling fee for customs processing. It is separate from customs duty and courier charges, so the final bill depends on more than delivery prices.
What amount and start date have been announced?
In its 7 October announcement, the European Commission states €2 per goods item, with application from 1 November 2026.
The adopted delegated act C(2026)6694 sets the amount at €2. Its legal mechanism depends on publication: it enters into force on publication in the EU Official Journal and applies from the tenth day after entry into force. The announced launch and formal entry into force are different milestones. Do not add the fee to current shipments before it applies.
Is it limited to purchases up to €150?
No. It covers imports of goods sold through distance sales, including purchases above €150. It should not automatically be applied to every parcel, gift or ordinary business-to-business shipment. Article 20 of Regulation (EU) 2026/2108 sets out its basis and who is liable.
Why does €2 per item not always mean €2 per parcel?
The relevant units are goods items in the customs declaration. The number of boxes or physical products alone does not determine the charge. One shipment can contain several declaration items.
The Commission’s guidance explains items in section 5.2 and VAT in section 9.2. Under standard import procedures, the fee forms part of the import VAT base. IOSS imports are exempt from import VAT; if the fee is charged to the buyer at sale, it forms part of the VAT base for that sale.
Which payments remain separate?
The fee replaces neither VAT, customs duty nor carrier services. Our article on the €3 customs duty on purchases from outside the EU covers a separate measure already in use. Do not automatically add €2 and €3 to every parcel: their conditions differ.
What can sellers and buyers prepare?
Sellers can review product descriptions and agree data transfer and payment arrangements with their representative. Buyers should check which costs are included at checkout. If an invoice lists “handling”, ask for the charge’s name and calculation to distinguish a public fee from a delivery service.
Frequently asked questions
Is the fee charged once per parcel?
Not necessarily. It is calculated by goods items in the customs declaration, and one parcel may contain several items.
Are purchases above €150 exempt from this fee?
No. The mechanism described also covers distance sales above €150. The threshold for the temporary €3 duty must not be applied to this fee.
Does the fee replace VAT and carrier charges?
No. They are separate payments. Whether they apply and are included in the order price must be considered separately.
