EU adopts a €2 handling fee for online orders

The amount is set, but collection has not started. Here is which sales are covered, how an item is counted and what to ask your platform or shipping provider.

Dotted terms explain the abbreviation and who handles it. Hover, focus or tap to read.

The European Commission adopted a €2 Union handling fee on September 21, 2026 for customs items sold in distance sales into the EU. The amount is set, but collection has not started. As of September 23, the act still needs to complete the EU objection and publication steps before an exact start date can be calculated.

September 29 was the Commission’s deadline to adopt the amount. It met that deadline early. It was not the date when buyers would begin paying the fee.

What did the EU adopt?

The new Union Customs Code establishes a handling fee for goods sold in distance sales and released into the EU. A distance sale is typically an online order sold to an EU customer and shipped from outside the EU.

The Code created the fee, but left the amount for the Commission to set. The Commission’s September 21 delegated act sets it at €2 per customs item. Its explanatory memorandum says distance sales above €150 are covered too.

“Per item” does not simply mean per parcel

Under the Code, one customs item can contain one or more goods that share the same tariff classification, description and, where required, origin. The count therefore follows the customs data for the consignment. It is not automatically one fee for every physical unit, and it is not always one fee for the whole parcel.

If a supplier, platform or carrier gives you a fee estimate, ask how many customs items it expects to declare and how it arrived at that count.

Is this the same as the €3 customs duty?

No. They are separate charges.

ChargeWhat it isCurrent position
€3 customs dutyA temporary customs duty per item for qualifying distance sales in consignments worth no more than €150. The relevant routes include the Import One-Stop ShopAn EU scheme for reporting VAT on certain imported online orders worth no more than €150.The seller or platform using the scheme handles the VAT reporting; ask your platform or tax provider whether an order uses it. and postal arrangements.Already applies from July 1, 2026.
€2 handling feeA separate fee for customs work on goods sold in distance sales. The adopted amount also covers sales above €150.Amount adopted; collection date still pending.

Once the €2 fee starts, a qualifying low-value order can face both the €3 duty and the €2 handling fee. VAT, ordinary customs duties and carrier charges may also apply under their own rules.

Does this cover bulk inventory imports?

Not automatically. The fee is tied to goods sold in distance sales. If you import stock in bulk before selling it, ask your customs representative whether that entry falls within the distance-sale rules instead of assuming that every e-commerce business pays the fee on every import.

When will the €2 fee start?

There is no exact collection date yet. The European Parliament and Council have up to 30 days to object to the delegated act, unless both say earlier that they will not object. The act then needs to appear in the Official Journal of the European Union.

The delegated act enters into force on the day it is published and applies ten days later. The Commission says the fee will be introduced by November 1, 2026. That is the latest planned date, not a confirmed collection day.

What should I ask my platform or shipping provider?

  • Does this order count as a distance sale under the EU rule?
  • Who will be the customs debtor or declarant for the shipment?
  • How many customs items will appear in the declaration?
  • Will the €2 fee appear at checkout, in the shipping price or on a later invoice?
  • Which Official Journal date is the provider using to start collection?

The Code ties the legal fee to the person responsible for the customs debt. During the transition, that can be the customs declarant. The final consumer is not intended to be the legal debtor, although a seller, platform or shipping provider may still build the cost into its price or service charges.

What is still unsettled?

The €2 amount is adopted. The exact start date is not. The adopted act also does not set the lower fee planned from July 2028 for qualifying goods released from a customs warehouse for distance sales.

It does not tell each platform, postal operator or carrier how to display the fee to customers. Their billing arrangements may differ. Recheck the Official Journal and your provider’s terms before changing checkout or landed-cost calculations.

Questions you might have

Can the EU charge both the €3 customs duty and the €2 handling fee on one online order?

Yes, once the €2 handling fee starts, a qualifying low-value distance sale can face both charges. The €3 amount is a temporary customs duty; the €2 amount pays for customs handling. The €2 fee is not yet being collected as of September 23, 2026. Ask your provider how many customs items it will declare.

What to check

  • Whether the sale uses the covered distance-sale route
  • The consignment value and number of customs items
  • Who acts as customs debtor or declarant
  • The confirmed legal collection date

Limit: The €2 amount is adopted, but its exact start date and each provider's billing method remain pending.

Sources: European Commission: adopted handling-fee act C(2026) 6694 (September 21, 2026); EU: Regulation 2026/2108 establishing the new Union Customs Code; European Commission: EU Customs Reform.

Sources and scope

  • European Commission: adopted handling-fee act C(2026) 6694 (September 21, 2026): The adopted €2 amount, coverage of distance sales above €150 and the still-pending application date.
  • EU: Regulation 2026/2108 establishing the new Union Customs Code: The handling-fee scope, legal debtor, item definition, delegated-act process and application rules.
  • European Commission: EU Customs Reform: The Commission's buyer-facing explanation of the reform, responsible e-commerce parties and planned introduction by November 1, 2026.
  • EU legal texts support the amount and scope. Buyer questions are Chaperon’s practical recommendations; no community experience is claimed.
  • EU distance sales of imported goods. The €2 amount was adopted September 21, 2026, but collection has not started. The exact date depends on Official Journal publication.
  • Chaperon guides are educational information, not legal, tax, customs, or financial advice.