The EU's €2 handling fee, per parcel
Every item sold to an EU consumer from outside the EU carries a €2 Union handling fee, with VAT on it. On parcels up to €150 it comes on top of the €3 flat duty. Enter an order to see what it pays at import.
Charges at import
- Customs duty
- €3.00
- Union handling fee
- €2.00
- VAT (19%)
- €6.65
- Total charges
- €11.65
The handling fee adds €2.38 to this order, VAT included.
What changed, and for whom
Parcels up to €150
Since 1 July 2026: €3 flat duty per item instead of duty-free. From 1 November 2026: plus €2 per item. VAT on both, from the first euro.
Parcels over €150
Duty at the product's normal rate, as before. The €2 handling fee still applies to each item sold to a consumer.
No fee
Business imports for own use, and orders shipped from stock already in an EU warehouse (imported in bulk at normal duty).
Per item means per declaration line
Goods with the same tariff code and origin share one line. Three identical T-shirts on one line pay €3 duty and €2 fee once; a T-shirt, a mug and a phone case on three lines pay €9 and €6. How the order is declared changes the bill, so check with your carrier or customs agent how they group lines.
EU handling fee — common questions
What is the EU's €2 handling fee?
A Union handling fee of €2 per item on goods sold online to EU consumers and shipped from outside the EU. It applies from 1 November 2026, is permanent, and is meant to cover the customs work of handling the large volume of small e-commerce parcels.
Does the €2 fee only apply to parcels under €150?
No. The €3 flat customs duty applies only to consignments worth up to €150, but the €2 handling fee applies to every distance sale to an EU consumer, at any value. Above €150 the normal duty rate for the product applies instead of the €3, and the €2 fee still comes on top.
Is the fee per parcel or per product?
Per item, and an item is a customs declaration line: goods with the same tariff code and the same origin. Three identical T-shirts declared on one line pay €2 once; a T-shirt, a mug and a phone case on three lines pay €6.
Is VAT charged on the €2 fee?
Yes. Import VAT is charged on the goods, the shipping, the customs duty and the handling fee. Under IOSS the seller includes the fee in the amount the VAT is calculated on.
Who doesn't pay it?
Businesses importing goods for their own use (they pay the normal duty rate), and orders shipped from stock already imported into the EU, such as goods in an EU warehouse or fulfilment centre: those were imported in bulk with normal duty, and the sale itself is not an import.
How does it change the cost of a cheap order?
A €25 order with €5 shipping to Germany paid €3 duty and €6.27 VAT before 1 November 2026. With the €2 fee and VAT on it, it pays €3 + €2 + €6.65 = €11.65 in charges, €2.38 more per declaration line.
Based on the European Commission's guidance on the temporary €3 customs duty and the Union handling fee (5 October 2026). We update this page if the rules or dates change.