EU Handling Fee from 1 November 2026: €2 per Item on Parcels from Outside the EU
From 1 November 2026 the EU charges a new Union handling fee of €2 per item on e-commerce goods sold from non-EU countries to customers in the EU. It applies regardless of the order value – including parcels above €150 – and comes on top of the flat €3 customs duty that has applied to small parcels since 1 July 2026.
Key takeaways
- €2 for each different item (goods position) in a consignment – not per parcel.
- Applies regardless of the consignment value, including above €150.
- Charged in addition to regular import duties.
- The date of import into the EU is decisive.
- Processing and payment are usually handled by carriers, sellers or platforms.
What is the Union handling fee?
The Union handling fee is an EU fee on consignments from non-EU countries that online sellers or platforms deliver directly to consumers in the EU (distance sales). It is meant to cover the rising cost of checking and processing these consignments. The legal basis is Article 20 of Regulation (EU) 2026/2108 (Union Customs Code). The amount of €2 per item is set by Commission Delegated Regulation (EU) 2026/2152, published in the Official Journal of the EU on 22 October 2026 and applicable from 1 November 2026. German Federal Customs (Generalzolldirektion) confirmed the introduction on 29 October 2026.
How is the fee calculated?
The fee is charged for each different item (goods position) within a consignment. Goods of the same kind count as one item.
| Contents of the consignment (example from German Customs) | Handling fee |
|---|---|
| 1 cotton T-shirt, 1 phone case, 1 book | €6 |
| 4 cotton T-shirts | €2 |
The fee is added to regular import duties. For consignments up to €150 that fall under the rules in force since 1 July 2026, a flat €3 customs duty per goods category also applies. According to German Customs, customs duty and the handling fee form part of the basis for import VAT. The fee is not refunded. Read more about the flat duty in our article EU €3 Customs Duty on Small Parcels.
Who pays – and what does it mean for sellers?
According to German Customs, processing and payment are usually handled by carriers or by sellers and platforms. In principle, consumers have no new obligations. Depending on their sales model, however, sellers may pass the fee on to customers. Because the date of import is decisive, orders placed before 1 November 2026 can also be affected.
According to the European Commission, around 5.9 billion low-value e-commerce items entered the EU in 2025, 26% more than in the previous year – most of them from China.
Why a warehouse in the EU is gaining importance
The fee concerns distance sales in which goods are delivered from a non-EU country directly to customers in the EU. Many sellers are therefore looking at importing their goods in bulk, clearing them through customs and shipping from a warehouse in Germany or Europe. Whether and how the fee applies to a specific business model depends on the individual case – binding information is available from the competent customs authority or a customs adviser.
Important: customs duty and import VAT still apply to a bulk import. An EU warehouse can, however, bundle customs clearance into fewer, larger shipments and make costs and delivery times easier to plan.
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Frequently asked questions
Is the fee charged per parcel?
No. It is charged for each different item within a consignment.
Does it also apply above €150?
Yes. The fee applies regardless of the consignment value.
Does it replace the €3 flat duty?
No. It is charged in addition to regular import duties.
Do consumers have to pay the fee themselves?
In principle no; processing and payment are usually handled by carriers, sellers or platforms. Sellers may, however, pass the cost on.
Where can I get binding information?
From the competent customs authority or a customs adviser.
Sources: Commission Delegated Regulation (EU) 2026/2152 (EUR-Lex) · German Federal Customs (Generalzolldirektion) – press release, 29 Oct 2026 · Zoll online – end of the €150 duty exemption · Council of the EU · European Commission – Goods bought online. As of 29 October 2026. This article is general information and not customs, tax or legal advice. Binding information is available from the competent customs authority.
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