Liège: The EU customs handling fee of €2 per item applies from 1 November 2026 to goods that consumers buy at a distance from outside the Union, under Commission Delegated Regulation (EU) 2026/2152. The Commission adopted the act on 21 September 2026, and it reached the Official Journal on 22 October, according to the EUR-Lex entry for the regulation.
Article 2 of the act leaves no doubt about timing: “It shall apply from 1 November 2026.” The EU customs handling fee now sits on top of the flat €3 customs duty that has applied since 1 July 2026 to consignments worth €150 or less. A single €20 item ordered from outside the Union therefore carries €5 in charges before import VAT.
Each item counts separately. Goods in the same consignment that share a tariff subheading and a country of origin make one item, so five T-shirts count once, while a T-shirt and a watch count twice. Sales between businesses fall outside the scope, and so do gifts between private persons.
Unlike the duty, the EU customs handling fee has no €150 ceiling. Distance sales above that value also pay it, according to the DimWeigh summary of the Commission’s explanatory material. Customers in special fiscal territories, such as the Canary Islands, fall inside the scope as well.
The Commission designed the EU customs handling fee as a fixed amount per item rather than a percentage of value. That choice ties the fee to the workload that customs officers face, which includes checking data, risk analysis, and documentary and physical controls. The Commission will review the amount every two years against cost reports, according to the newsletter The European Operator.
Tax treatment differs between the two charges. The Commission’s customs reform page and its VAT guidance treat the €3 duty as part of the VAT base at import, while the €2 fee stays outside VAT scope. Returned goods do not bring the fee back, because it is non-refundable.
National charges are the next question. The European Operator reports that member states must withdraw their own parcel fees, including a French €2 charge that is suspended and a Romanian fee of 25 lei that is expected to end, but it cites no official source for those points. Sellers should check each national customs authority before they assume the old fees have disappeared.
The calendar does not stop here. A second, lower handling fee is due on 1 July 2028 for goods released from a customs warehouse for distance sales, and the amount is still open. The temporary flat duty also runs until that date, so online retailers have less than two years to prepare for a permanent system.
For non-EU sellers and marketplaces, the practical task is to count items correctly and to price the EU customs handling fee into checkout, because the EU customs handling fee applies to each item. Parcel carriers will pass the charge on to buyers, and the Commission’s Q&A document lists the details. Anyone who ships to the Union should read Regulation (EU) 2026/2152 in full before the next peak season.





