From 1 November 2026, a Union handling fee applies to goods sold online from outside the EU to customers in the EU. It comes on top of the temporary €3 customs duty that has applied to low-value parcels since 1 July 2026. Where both apply, the cost is €5 per declaration line, before VAT.
What the fee is
The amount is set in Delegated Regulation (EU) 2026/2152, which rests on the new Union Customs Code, Regulation (EU) 2026/2108. The fee is meant to cover the cost of customs supervision of distance sales. The value of the goods does not matter: it also applies above €150.
The regulation says €2 "per item". Dutch Customs charges it per declaration line. In its example, a parcel with two pairs of trousers, three sweaters and a pair of shoes is three lines, so €6.
Three practical points from Dutch Customs:
- The declarant pays, and because the fee creates a customs debt, security must be provided for these declarations.
- The fee is not part of the customs value.
- It cannot be reclaimed, even if delivery fails or the parcel is refused or returned.
How it sits next to the €3 duty
Regulation (EU) 2026/382 ended the customs relief for consignments of up to €150 on 1 July 2026. Until 1 July 2028, a fixed duty of €3 per item applies instead. It covers distance sales under the Import One Stop Shop (IOSS). It also covers other distance sales in consignments of up to €150, unless the goods have preferential treatment.
The way goods are declared changes what you pay. An item is one or more goods in a consignment with the same tariff classification, description and, where declared, origin. In the Commission's example, the duty on an anorak, a windcheater and a wind jacket sold together is €3 on an H6 or H7 declaration, where they fit on one line. On an H1 declaration they need three lines, so the duty is €9.
Returns are also less forgiving. Since 1 July 2026, a declaration for these low-value sales can no longer be invalidated under Article 148(3) of Delegated Regulation (EU) 2015/2446 when the goods are sent back. The €3 therefore does not come back through that route.
VAT on both amounts
The Commission set out its reading in a revised note of 6 October 2026. This is guidance, not legislation.
- IOSS: no VAT at import on either amount. If you charge the €2 or €3 to the consumer at the moment of sale, it is part of the taxable amount and goes into your IOSS return.
- Special arrangements and standard import: both amounts are part of the taxable amount for import VAT. If the goods are returned, that VAT is refunded with the rest of the import VAT.
Product identifiers, from the same date
From 1 November 2026, import declarations for distance sales must also carry product identifiers for each item. These are the identifier given by the online seller, marketplace or platform, and the non-standardised identifier of the manufacturer, producer or supplier. If a standardised manufacturer identifier exists, that is required too.
What to check now
- Who is the declarant for your parcels, and how will they pass on the fee?
- Do you charge the €2 and €3 at checkout? Under IOSS, that decides whether they belong in your IOSS return.
- Can your product data supply the identifiers for every item?
- How are your goods split across declaration lines? The line count drives the cost.
- Have you reflected in your returns policy that these amounts generally stay with you or your customer?
What comes next
The timeline from Dutch Customs expects a unique consignment number for IOSS in the import declaration from April 2027, with no confirmed date yet. On 1 July 2028, the €3 gives way to the ordinary EU tariff rates, and e-commerce data must go through the EU customs data hub.
From the same date, a separate handling fee will apply to goods released after being placed in a customs warehouse for distance sales. Its amount has not been set.
The €3 may also widen. Regulation (EU) 2026/382 requires the Commission to assess every month whether trade is shifting. If it is, the Commission must propose, where appropriate, extending the duty to all goods in consignments of up to €150.
mr. J. el Khalfioui LL.M.