The EU €2 handling fee since 1 November 2026, explained

Published 30 October 2026

Since 1 November 2026, the EU has charged a €2 "Union handling fee" on goods sold online to shoppers in the EU and sent from outside the EU. If you sell from the UK, the US or anywhere else outside the EU, it touches your EU orders. Here's what the official sources say, in plain English, and what to check with your carrier.

We're not customs brokers or lawyers. This is a summary of official guidance, not legal or customs advice.

What the fee is

The Commission's EU customs reform page says the EU applies the €2 Union handling fee from 1 November 2026. Its guidance on the €3 duty and the handling fee (version of 5 October 2026) describes it as a fixed fee per item. It covers customs' work on these imports: data checks, risk analysis and controls. The legal basis is Article 20 of the new Union Customs Code, Regulation (EU) 2026/2108, with the €2 amount set in a separate delegated act.

Three points stand out in the guidance:

• It's fixed. €2, not a percentage of the price.
• It applies at any value. Unlike the €3 duty, there's no €150 limit.
• It isn't temporary. The guidance says the amount will be lower from 1 July 2028 for goods sold from a customs warehouse for distance sales, and that the Commission will review it.

Which orders it applies to

The fee applies to "distance sales": goods a business sells to a consumer in the EU, where the goods are outside the EU when the sale is made and are sent by or for the seller. Irish Revenue adds that it applies to business-to-consumer parcels only and not to gifts between private individuals.

Sales to VAT-registered EU businesses generally aren't distance sales, so the fee doesn't apply to them. Nor does it apply to stock that's already in free circulation in the EU, for example in an EU warehouse, when the customer buys it.

How items are counted

This is where most of the confusion is. The fee isn't charged per parcel, and it isn't charged per unit. The guidance defines an "item" as goods in a consignment sharing the same tariff classification, description and (where needed) origin, and says the fee applies "per declaration line irrespective of the quantity".

Dutch Customs gives an example: one parcel with 2 shirts, 3 sweaters and 1 hat makes 3 declaration lines, so 3 × €2 = €6.

How your orders are grouped into lines depends on how your carrier or customs agent builds the declaration, which is worth asking about.

How it sits with the €3 duty and VAT

The €3 customs duty has applied since 1 July 2026 to items in consignments worth €150 or less, and it runs until 1 July 2028. Like the €2 fee, the guidance counts it per item. The two are separate charges, so a low-value parcel can carry both.

The Commission's VAT guidance on the €3 duty says the handling fee forms part of the amount VAT is charged on. If you use IOSS and charge the fee to the customer at checkout, it goes into the amount you declare in your IOSS return.

Who pays it

Legally, the fee is owed by the declarant: whoever lodges the customs declaration. That's usually your carrier, postal service or customs agent, not you directly. They may pass it on to you, or to your customer on delivery. Revenue says the fee is aimed at the businesses bringing parcels into the EU rather than designed as a direct charge on the consumer.

It's non-refundable. The guidance, Revenue and Dutch Customs all say so, including when goods are returned or refused.

What to check this week

1. Ask your carrier how they'll charge it. Is the €2 added when you buy the label, billed to you later, or collected from your customer on delivery?
2. Ask how they build declaration lines for mixed orders, since that sets how many fees apply.
3. Decide whether to absorb it or show it in your EU prices or shipping, so customers aren't surprised.
4. Keep your product data in shape. The fee is separate from the EU product identifier rule that's also been enforced since 1 November 2026. Our guide on what’s changed since 1 November 2026 covers identifiers and labels. If you're on Shopify, its free GTIN suggestions and the bulk editor make that part quicker.

If you'd like a quick look at your product data, our free check (it's our own tool) flags missing barcodes, SKUs, HS codes and country of origin in a Shopify or Wix export. It doesn't calculate fees.

FAQ

Does the €2 fee apply to orders over €150? Yes. Unlike the €3 duty, it has no value limit.

Is it €2 per parcel? No. It's per item, meaning per declaration line, whatever the quantity on that line.

Do I get it back if the customer returns the order? No. The fee is non-refundable.

Does it end in 2028? No. The €3 duty is due to end on 1 July 2028. The handling fee is permanent, though the Commission will review the amount.

Does it apply to sales to EU businesses? Generally no. It's aimed at sales to consumers, and sales to VAT-registered EU businesses usually aren't distance sales.

Sources

• European Commission, EU customs reform
• European Commission, Guidance on the €3 temporary customs duty and the Union handling fee, version of 5 October 2026
• European Commission, VAT guidelines on the €3 customs duty
• Irish Revenue, Union Handling Fee
• Dutch Customs, Handling fee for e-commerce

This page is general information, not legal or customs advice. Rules can change, so check the official sources or ask a customs professional about your own situation.

Written with AI assistance by Your Evenings Ltd. Last updated: 1 November 2026.