Online orders shipped into the European Union will face another import cost from 1 November 2026. The new Union handling fee is not limited to goods from China, and its calculation can make a mixed parcel more expensive than buyers expect.
The EU will apply a €2 customs handling fee per customs item when qualifying distance-sale goods are released for free circulation. It is separate from VAT, any customs duty and charges imposed by postal or courier companies. Although customs collects the fee from the party responsible for the import declaration, businesses may incorporate the cost into prices or pass it on to customers. ([taxation-customs.ec.europa.eu](https://taxation-customs.ec.europa.eu/customs/eu-customs-reform_en?prefLang=fr&trk=article-ssr-frontend-pulse_little-text-block&utm_source=openai))
What changes on 1 November 2026
Article 20 of the new Union Customs Code requires customs authorities to collect a fixed handling fee for processing distance-sale goods entering the EU. The European Commission’s current customs reform information identifies the amount as €2 and the starting date as 1 November 2026. ([taxation-customs.ec.europa.eu](https://taxation-customs.ec.europa.eu/customs/eu-customs-reform_en?prefLang=fr&trk=article-ssr-frontend-pulse_little-text-block&utm_source=openai))
The fee is intended to help cover customs authorities’ costs, including checking submitted data, analysing risks, maintaining infrastructure and carrying out documentary or physical controls. It applies to imports into the EU rather than to one particular exporting country or marketplace. ([taxation-customs.ec.europa.eu](https://taxation-customs.ec.europa.eu/customs/eu-customs-reform_en?utm_source=openai))
For shoppers, the important distinction is where the goods are physically located when sold. An item dispatched directly from China, the United Kingdom, the United States or another non-EU country may require an import declaration. Goods already imported, customs-cleared and stored in the EU normally do not undergo a second release-for-free-circulation procedure when delivered to an EU customer.
The €2 charge is per customs item, not necessarily per parcel
“Per item” does not automatically mean per individual product or unit. Customs declarations group goods according to factors such as their tariff classification. Several identical products can therefore form one customs item, while different product categories in the same parcel can create multiple items.
For example:
- Five identical T-shirts may be treated as one item: €2 handling fee.
- A T-shirt and a watch may be treated as two items: €4 handling fee.
- Several products that fall under three different customs classifications may produce a €6 fee.
The EU uses the same item-based principle for its temporary €3 customs duty on low-value consignments. Commission guidance illustrates that five T-shirts can count as one item, whereas a T-shirt and a watch count as two. The precise declaration remains dependent on the goods and their customs classification. ([taxation-customs.ec.europa.eu](https://taxation-customs.ec.europa.eu/news/guidance-and-legal-text-temporary-flat-fee-low-value-imports-which-will-apply-until-1-july-2028-2026-06-08_en?utm_source=openai))
This means the number of products shown in an online basket is not always enough to calculate the final fee. A large order of identical goods could attract a lower charge than a smaller parcel containing several unrelated product types.
Do not confuse the handling fee with the €3 customs duty
The €2 handling fee is distinct from the temporary customs duty that has applied since 1 July 2026.
Under Council Regulation (EU) 2026/382, a temporary duty of €3 per customs item applies to covered consignments with an intrinsic value not exceeding €150. It replaced the previous customs-duty relief for low-value goods and is scheduled to remain in place until 1 July 2028. The detailed scope includes relevant distance-sale and postal imports, with specific exceptions and customs procedures affecting how the rules apply. ([eur-lex.europa.eu](https://eur-lex.europa.eu/legal-content/EN/TXT/HTML/?uri=OJ%3AL_202600382&utm_source=openai))
A qualifying low-value parcel can therefore face both charges:
- One customs item: €3 temporary duty plus €2 handling fee, totalling €5.
- Two customs items: €6 temporary duty plus €4 handling fee, totalling €10.
- Three customs items: €9 temporary duty plus €6 handling fee, totalling €15.
These examples exclude VAT and any fee charged by a postal operator, courier or customs representative.
Who pays the fee to customs?
The consumer is not automatically the party that pays the €2 directly to a customs office. The Union Customs Code states that the debtor responsible for the import customs debt pays the handling fee to the competent customs authority. EU reform materials place responsibility for customs formalities and payments on the platforms, sellers, importers or carriers involved in the transaction. ([taxation-customs.ec.europa.eu](https://taxation-customs.ec.europa.eu/customs/eu-customs-reform_en?utm_source=openai))
That does not guarantee that the business will absorb the cost. Depending on the sales and delivery model, the fee may be:
- included in the advertised product price;
- added during checkout as an import charge;
- collected through a marketplace’s import-payment system;
- invoiced by a postal operator or courier before delivery.
A carrier may also charge separately for customs representation or administrative work. Such a service charge is not the EU’s €2 handling fee, even if both appear on the same invoice.
What EU shoppers should check before ordering
Confirm the dispatch location
A European-language website, an EU domain name or prices displayed in euros do not prove that an order ships from within the EU. Check the individual product listing for the warehouse or dispatch country, particularly on marketplaces where different sellers use different fulfilment routes.
Look for an all-inclusive import price
Review the checkout page for wording such as “duties and taxes included” or an itemised import-cost estimate. If the seller does not collect import charges in advance, the carrier may request payment before releasing the parcel.
Be careful with mixed baskets
Combining clothing, electronics, jewellery and other product categories can create several customs items. Splitting or combining orders will not necessarily reduce the total because the result depends on classification and the way each consignment is declared.
Separate VAT, duty and service charges
An import bill can contain several different amounts:
- import VAT;
- the temporary €3 customs duty where applicable;
- the €2 Union handling fee;
- ordinary customs duty where applicable;
- a carrier’s customs-clearance or representation fee.
What non-EU sellers and marketplaces need to prepare
Businesses selling into the EU should update landed-cost calculations, checkout disclosures and customs-data systems before 1 November. Product descriptions and tariff classifications must be sufficiently accurate to determine the number of customs items and avoid delays or corrections.
Sellers should also establish who acts as importer or declarant, who advances customs payments and whether the handling fee is included in the customer-facing price. Contracts with logistics providers need to distinguish the statutory EU fee from the provider’s own brokerage charges.
Clear pricing will be particularly important for inexpensive products. A €2 fee has a limited effect on a high-value order but can materially change the total price of a small purchase, especially when a parcel contains several customs items.
The practical takeaway
From 1 November 2026, buyers should not assume that the new charge is a flat €2 for every parcel. Its total depends on the number of customs items declared. Orders shipped from outside the EU may also attract the existing €3 low-value duty, VAT and carrier charges.
For shoppers, checking the dispatch country and final landed price is the safest approach. For international sellers, accurate classification and transparent checkout information will be essential to prevent unexpected delivery charges and customer disputes.
Sources
- Guidance and legal text on the temporary flat fee on low-value imports — European Commission — https://taxation-customs.ec.europa.eu/news/guidance-and-legal-text-temporary-flat-fee-low-value-imports-which-will-apply-until-1-july-2028-2026-06-08_en
- https://taxation-customs.ec.europa.eu/news/guidance-and-legal-text-temporary-flat-fee-low-value-imports-which-will-apply-until-1-july-2028-2026-06-08_en?etrans=pt&prefLang=pl
- EU Customs Reform — European Commission, Taxation and Customs Union — https://taxation-customs.ec.europa.eu/customs/eu-customs-reform_en
- https://eur-lex.europa.eu/legal-content/EN/TXT/HTML/?uri=OJ%3AL_202600382
- https://eur-lex.europa.eu/legal-content/EN/TXT/PDF/?uri=OJ%3AL_202602108
- https://taxation-customs.ec.europa.eu/customs/eu-customs-reform_en?prefLang=fi
- https://eur-lex.europa.eu/legal-content/EN/ALL/?uri=CELEX%3A32026R0382
- https://taxation-customs.ec.europa.eu/customs/eu-customs-reform_en?prefLang=fr&trk=article-ssr-frontend-pulse_little-text-block
- https://eur-lex.europa.eu/legal-content/EN/TXT/?qid=1781388495250&uri=CELEX%3A32026R2108
- https://eur-lex.europa.eu/legal-content/EN/TXT/?qid=1782670083194&uri=CELEX%3A32026R2108
- https://eur-lex.europa.eu/legal-content/EN/TXT/?qid=1772999894942&uri=CELEX%3A32026R0382
- https://eur-lex.europa.eu/legal-content/EN/TXT/PDF/?uri=CELEX%3A32026R0382
- https://taxation-customs.ec.europa.eu/customs/eu-customs-reform_en?prefLang=ro
- https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=celex%3A32026R1022
- https://eur-lex.europa.eu/legal-content/EN/TXT/PDF/?uri=CELEX%3A32026R2108
- EU Customs Reform – Taxation and Customs Union – European Commission — https://taxation-customs.ec.europa.eu/customs/eu-customs-reform_en?prefLang=fr&trk=article-ssr-frontend-pulse_little-text-block&utm_source=openai
- EU Customs Reform – Taxation and Customs Union – European Commission — https://taxation-customs.ec.europa.eu/customs/eu-customs-reform_en?utm_source=openai
- Guidance and legal text on temporary flat fee on low-value imports which will apply until 1 July 2028 – Taxation and Customs Union — https://taxation-customs.ec.europa.eu/news/guidance-and-legal-text-temporary-flat-fee-low-value-imports-which-will-apply-until-1-july-2028-2026-06-08_en?utm_source=openai
- L_202600382EN.000101.fmx.xml — https://eur-lex.europa.eu/legal-content/EN/TXT/HTML/?uri=OJ%3AL_202600382&utm_source=openai
Marcel Macko
I’m most interested in technology, the internet, bizarre news, and stories that make you stop and think, “There’s no way this can actually be true.” I follow what’s happening both at home and around the world and pick the topics I think are worth paying attention to. On Pitchoviny, I try to present them simply, factually, and without unnecessarily sensational headlines.
