Key points at a glance:

  • Regulation (EU) 2026/2108, adopted on 16 September 2026, introduces “Union handling fees” in the new Union Customs Code.
  • These fees amount to €2 per item imported from third countries and sold at a distance, with no value threshold and no refund, even in the event of a return.
  • They are payable by the importer (seller or marketplace), and not by the final consumer, and are in addition to the flat-rate duty of €3 as well as VAT.
  • Their collection is expected no later than 1 November 2026, which requires assessing the impact, reviewing prices and ensuring product data reliability as of now.

The new Union Customs Code (Regulation (EU) 2026/2108)1 introduces “Union handling fees” (Union handling fees). Announced amount: €2 per item imported from third countries and sold at a distance, non-refundable, in addition to customs duties and VAT. Collection expected no later than 1 November 2026.

What does the new Union Customs Code provide for?

On 16 September 2026, the European Union adopted Regulation (EU) 2026/2108, published in the Official Journal on 19 September. It replaces the 2013 Customs Code and creates the EU Customs Authority, based in Lille. Its general application is set for 21 September 2027, but certain measures apply earlier, including the legal basis for the new handling fees.

What are the Union handling fees?

It is a fixed fee, levied by customs for each item of non-European goods for which release for free circulation is requested in the context of a distance sale. It finances the costs of data verification, risk analysis and controls linked to the influx of small parcels.

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What is the amount of the Union handling fees and who must pay them?

  • Amount: €2 per item, according to the European Commission’s delegated act of 21 September 2026.
  • Liable party: the debtor of the customs debt, i.e. in practice the importer of the distance sale (seller or marketplace), and not the final consumer.
  • Non-refundable: even in the event of return of the goods.
  • Cumul: these fees are in addition to the flat-rate customs duty of €3 in force since 1 July 2026, and to VAT.

Which distance sale imports are subject to the handling fees?

Declarations for release for free circulation lodged under:

  • the IOSS (Import One-Stop Shop);
  • the simplified procedure;
  • the standard procedure.

Registered customs representatives (RDE) who lodge these declarations in DELTA-H7 or DELTA-IE are on the front line. The declaration may be lodged by the person authorised to use the IOSS or the simplified procedure, by their indirect representative, or by the importer’s indirect representative in other cases.

How can e-commerce operators prepare for the €2 per item fees by 1 November 2026?

  1. Assess the impact: €2 × number of items per parcel, based on your annual volumes.
  2. Review your prices and contracts: decide whether to pass on or absorb these fees, and plan for this with your carriers and customs representatives.
  3. Check your declaration flows: IOSS, simplified procedure or standard procedure, DELTA-H7 or DELTA-IE.
  4. Ensure product data reliability: product identifiers expected in distance sale declarations as from 1 November.
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FAQ: Union handling fees and distance sales

From when do these fees apply?

Collection is expected no later than 1 November 2026, ten days after the entry into force of the delegated act that sets the amount.

Are parcels over €150 concerned?

The €150 threshold only applies to the flat-rate duty of €3. The handling fees apply to distance sales of goods released for free circulation, with no value threshold.

Does the consumer pay directly?

No, the liable party is the importer. They may however pass this cost on in their prices.

Non-EU parcels, IOSS, DELTA-H7… Don’t let €2 per item eat into your margin

Our customs and VAT experts analyse your flows, identify the most suitable declaration regime and support you in achieving compliance before these fees enter into force.

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Noémie Almot
Community Manager & Copywriter

Noémie is a specialised content writer at ASD Group. She creates and manages blog articles as well as news updates on our websites, with a focus on VAT, international taxes, customs operations, social regulations, and international trade. With her clear and educational writing style, she makes complex and technical topics easily understandable and relevant for businesses.

Sources:

  1. Regulation (EU) 2026/2108 of the European Parliament and of the Council of 16 September 2026 establishing the Union Customs Code and the European Union Customs Authority: https://eur-lex.europa.eu/legal-content/EN/ALL/?uri=CELEX:32026R2108 ↩︎