The European Commission has introduced a EUR 2 handling fee on distance-sold goods from non-EU retailers, effective 1 November 2026, to cover customs authorities’ costs of processing and controlling the growing volume of e-commerce imports.
The European Commission adopted a Delegated Regulation on 21 September 2026 that introduces a fixed handling fee of EUR 2 per item. This charge applies to goods sold through distance sales by non-EU retailers and subsequently released for free circulation within the EU.
The regulation will become applicable across all Member States on 1 November 2026, ten days after publication in the Official Journal.
The new handling fee supplements Regulation (EU) 2026/2108, part of the broader EU Customs Reform that entered into force on 21 September 2026 with phased implementation through 2034. The measure aims to address rapid growth in low-value e-commerce shipments arriving at EU borders.
What the fee covers
The Commission calculated the EUR 2 amount to recover direct and indirect costs incurred by Member State customs authorities, the European Commission, and the EU Customs Authority. These covered operations include data verification and processing for distance sales transactions, risk analysis and security controls, physical and documentary checks, and post-release audits. The fee also accounts for maintenance of customs digital systems, staff dedicated to e-commerce clearance, and infrastructure services provided by the EU Customs Authority.
Historical volume data and projections for items valued at EUR 150 or less informed the cost calculation. However, the fee applies to all distance-sold items regardless of value. Costs funded solely by individual Member State budgets and routine checks by market surveillance authorities are excluded from the calculation.
Separate from existing duties
The EUR 2 handling fee operates independently of the temporary EUR 3 customs duty applied to items valued at EUR 150 or less. For goods meeting both criteria, both charges apply together upon release for free circulation.
Adjustments and future changes
The Commission will review the handling fee level every two years, beginning with the 2026 to 2028 cost report, to ensure it reflects actual operational expenses.
A different and reduced handling fee structure will take effect on 1 July 2028 for distance-sold goods placed in a customs warehouse before release into free circulation. The specific rate for warehouse-stored goods will be determined closer to the 2028 implementation date, as trade flows and supervisory costs may shift before that deadline.
Earlier, the European Parliament approved a reform of the EU Customs Code on 16 September 2026, introducing a handling fee on e-commerce parcels shipped directly to EU consumers from non-EU web shops.
