From 1 November 2026, the European Union will introduce a €2 handling fee per item for goods imported directly from outside the EU through distance sales. The fee is intended to cover the cost of data checks, risk analysis and customs supervision of the large flow of small consignments.
The new fee is separate from the temporary €3 customs duty that has applied since 1 July to items in consignments worth up to €150. Mandatory product identification from 1 November is another separate measure. Several changes will therefore accumulate in the same import chain.
The consumer is not directly liable for the handling fee. During the transition, the declarant will usually be responsible for payment, such as a party using the IOSS scheme or an indirect customs representative. Contracts and tariffs may ultimately pass the cost on to the platform, webshop or buyer.
For every product category and route, it should therefore be clear who files the declaration, which import charges apply and how these costs are incorporated into product prices, checkout and margins. A fixed amount can absorb a large part of the gross margin on low-cost items.