EU confirms €2 handling fee per item on online orders from 1 November 2026
From 1 November 2026 the EU charges a €2 "Union handling fee" for each distinct item in goods sold online and shipped from outside the EU, whatever the parcel's value. It comes on top of the €3 duty on parcels up to €150.
The European Commission has confirmed that from 1 November 2026 the EU will charge a new Union handling fee of €2 per item. The legal basis is Article 20 of the new Union Customs Code, Regulation (EU) 2026/2108. The amount is set by Commission Delegated Regulation C(2026) 6694, adopted on 21 September 2026; it applies from the tenth day after its publication in the Official Journal.
What the fee covers
- Goods sold at a distance (online shops and marketplaces) and shipped from outside the EU to a customer in the EU.
- Any value: unlike the €3 duty, the fee is not limited to parcels worth €150 or less.
- It is charged per item, not per parcel. Goods with the same tariff subheading and origin count as one item: two identical pens are one item, a pen and a notebook are two.
- It is a fee for processing the customs release, separate from customs duty. Commission guidance treats it as part of the VAT base, so VAT is charged on it as well.
How it adds up
Irish Revenue gives these examples:
- A €10 parcel with a pen, a notebook and a key ring: €9 customs duty (3 × €3) plus €6 handling fee (3 × €2) = €15 plus VAT.
- A parcel with two identical pens: €3 duty plus €2 fee = €5 plus VAT.
- Jeans (€100) and runners (€150) in one order: normal duty of €12 and €25.35, plus a €4 fee = €41.35 plus VAT.
Who pays
The fee is due when the goods are declared. Sellers, marketplaces and carriers decide in their contracts who pays it to customs; in practice it is usually passed on to the buyer. It is generally not refunded if the goods are returned.
The DutyLens calculator will add the €2 per item to EU results from 1 November 2026.