A new EUR 2 Union Handling Fee will be charged per item on goods bought online from outside the European Union from 1 November 2026, regardless of the consignment’s value.

Malta’s Tax and Customs Administration has announced that a new Union Handling Fee of EUR 2 will apply per item to goods purchased online from outside the European Union from 1 November 2026. The fee will be charged irrespective of the consignment’s value.

The authority has published a Consumer Guidance Note setting out how the fee applies, how it is calculated and who is responsible for paying it. The note also explains how the Union Handling Fee differs from the temporary EUR 3 customs duty.

The European Commission has separately released updated Guidance on the EUR 3 customs duty and Union handling fee to reflect the new EUR 2 charge. The Commission said the guidance will be revised periodically as needed.