European Union Introduces €2 Handling Fee for Distance-Sale Imports from 1 November 2026

Summary

• The European Commission has set the new Union handling fee at €2 per item for goods sold through distance sales and released for free circulation in the EU. The fee applies from 1 November 2026, including for goods destined for EU special fiscal territories. [publicatio….europa.eu], [finances.belgium.be]
• The fee is intended to cover customs costs connected with data verification, risk analysis, controls and the supporting infrastructure required to process rapidly increasing e-commerce volumes. Its amount may be reviewed periodically using cost reports prepared by the Commission every two years. [publicatio….europa.eu], [eur-lex.europa.eu]
• Online sellers, marketplaces, customs representatives and logistics providers should urgently update landed-cost calculations, customs-declaration processes, customer pricing and contractual arrangements to determine who initially pays the fee and whether it will be passed on to customers.

Extended article

The European Commission has formally set the new Union handling fee at €2 per item for goods imported into the European Union through distance sales.

Commission Delegated Regulation (EU) 2026/2152 was adopted on 21 September 2026 and published in the Official Journal of the European Union on 22 October 2026. It supplements Regulation (EU) 2026/2108 establishing the new Union Customs Code and the European Union Customs Authority. The delegated regulation entered into force upon publication and applies from 1 November 2026. [publicatio….europa.eu], [lookuptax.com]

The effective date is therefore very close to the publication date, leaving affected businesses with only a short period to finalise their operational arrangements.

Which transactions are covered?

The fee applies where goods:

• are involved in trade with a third country;
• are sold through distance sales;
• are supplied to a customer in the customs territory of the Union; and
• are presented for release for free circulation.

The scope includes customers in parts of the EU customs territory where the VAT Directive, Directive 2006/112/EC, or the general excise arrangements under Directive (EU) 2020/262 do not apply. These areas are commonly referred to as special fiscal territories. [publicatio….europa.eu], [eur-lex.europa.eu]

The fee relates to distance-sale imports rather than ordinary domestic or intra-EU supplies. According to the published regulation, the amount is calculated per item, an important distinction for customs declarations containing several goods or tariff lines. [publicatio….europa.eu], [finances.belgium.be]

Businesses should therefore avoid describing the measure simply as a €2 fee “per parcel.” The number of items identified in the customs data may determine the total fee imposed on a particular consignment.

What does the fee cover?

The Union handling fee is intended to cover the approximate cost of customs services associated with processing requests for the release of distance-sale goods for free circulation.

The relevant services include:

• verification of customs data;
• customs risk analysis;
• performance of customs controls;
• post-release audit activities;
• operation of relevant customs digital systems;
• customs infrastructure; and
• services performed by the future European Union Customs Authority. [publicatio….europa.eu], [eur-lex.europa.eu]

The measure responds to the significant growth in goods imported from third countries through e-commerce. The new Union Customs Code identifies the limited capacity of existing customs processes and IT systems to manage the increasing number of distance-sale consignments as one of the weaknesses requiring reform. [eur-lex.europa.eu]

Fee subject to periodic review

The €2 amount is not necessarily permanent.

Article 20 of Regulation (EU) 2026/2108 requires the Commission to prepare a report every two years assessing the relevant costs incurred by the Member States and the Commission. The assessment will include expenditure connected with customs systems, data verification, risk analysis, customs controls and related infrastructure. [publicatio….europa.eu], [eur-lex.europa.eu]

The Commission may use those reports to review and adjust the fee so that it continues to reflect the approximate cost of the customs handling services.

Businesses should consequently treat the €2 amount as a configurable charge within their customs and pricing systems rather than embedding it as a permanent fixed value that cannot easily be changed.

Operational implications for e-commerce businesses

The measure is particularly relevant for:

• non-EU online sellers supplying customers in the EU;
• electronic marketplaces facilitating distance sales;
• businesses acting as importers for distance sales;
• customs representatives;
• parcel carriers and logistics providers;
• fulfilment operators; and
• EU businesses importing goods sold through non-EU e-commerce channels.

The fee may affect the total landed cost of lower-value goods disproportionately. Businesses will need to determine whether it is absorbed by the seller, charged to the customer, recovered from the marketplace or included in the service fee charged by a customs or logistics provider.

The approach should be aligned across commercial agreements, online checkout calculations, customs documentation and customer communications.

VAT and landed-cost considerations

The new fee is a customs handling charge rather than VAT or customs duty. Nevertheless, businesses should review whether and how the charge affects the taxable amount used for VAT purposes.

Depending on the import arrangement, incidental costs and charges connected with the importation or distance sale may form part of the relevant VAT taxable amount. The outcome may also depend on whether the Import One Stop Shop is used and which party acts as the importer.

Businesses should therefore validate:

• how the fee is represented in the customs declaration;
• whether it is included in the import VAT base;
• whether it forms part of the consideration charged to the customer;
• whether additional VAT is due when the charge is passed on;
• how it is recorded in the ERP or tax engine; and
• whether it appears separately at checkout or on customer documentation.

The treatment should not be determined solely by the name assigned to the charge. Its legal and commercial treatment must be assessed within the relevant transaction flow.

Recommended actions

Affected businesses should urgently:

1. identify the distance-sale import flows within scope;
2. determine how “item” will be established from the customs-declaration data;
3. update landed-cost and checkout calculations;
4. establish who is legally and contractually responsible for paying the fee;
5. agree whether the fee will be passed on to the customer;
6. review the potential impact on the VAT taxable amount;
7. update agreements with marketplaces, carriers and customs representatives;
8. configure the fee in ERP, customs and tax-engine systems;
9. test consignments containing several products or tariff lines; and
10. prepare customer-service guidance for questions concerning the additional charge.

The rapid application date means that affected businesses have limited time to implement the necessary system and contractual changes.

The fee forms part of the EU’s broader customs reform, under which distance-sale imports will be managed using more centralised data, enhanced risk analysis and a new EU-level customs governance structure. It is therefore not merely an additional charge but one component of a wider transformation of EU e-commerce customs controls.

Official and related links

• Commission Delegated Regulation (EU) 2026/2152 establishing the €2 fee
• Regulation (EU) 2026/2108 establishing the new Union Customs Code
• Belgian Customs information on the Union handling fee

---

---