EU Introduces €2 Handling Fee on E-commerce Imports

The EU Parliament adopted, at its second reading on September 16, 2026, major customs and e-commerce reforms. The co-adopted Regulation(alongside the Council) establishes the Union Customs Code and the EU Customs Authority. 

The EU will implement the major customs reform in stages, starting with the introduction of the EU Customs Fee, which came into force on July 1, 2026. The full implementation cycle should be finalized by 2034. 

Union Handling Fee 

For e-commerce businesses (marketplaces, carriers, direct vendors), the first measure that will have a significant impact on their operations, compliance, internal business processes, and pricing is the introduction of the Union Handling Fee(UHF). 

Union Handling Fee, a new sort of “levy,” shall be imposed starting on November 1, 2026, on e-commerce imports arriving from the EU. The UHF at a fixed value of EUR 2 shall be imposed on imports arriving outside the EU, regardless of the value of the consignment. 

The fee of EUR 2 shall be levied on each distinct product(being part of one consignment/parcel) coming from outside the EU. Meaning if there are, e.g., two different products, being part of the same order, the EUR 2 UHF will be calculated separately, once per product category. 

This fee is imposed along with the EUR 3 Customs Duty, introduced earlier by the EU. 

Why is the UHF Introduced 

The UHF is being introduced as part of the measures that should result, between others, in making EU businesses more competitive, reducing low-value goods imports, higher level of compliance with the EU rules when it comes to safety, environment, and quality of dispatched products. 

The UHF will apply to all eCommerce imports, where the goods are shipped outside the EU to a consumer residing in at least one of the Member States. 

It’s explained that this levy is introduced as a necessary measure to reduce the astronomical expenditure that Member State Customs authorities are facing for clearance of the e-commerce shipments coming from outside the EU, mainly from Asia. 

The UHF is targeted towards e-commerce marketplaces, platforms, and online vendors who directly or indirectly ship the products from outside the EU to final consumers. 

Applicability of the UHF 

The Union Handling Fee applies to all e-commerce consignments shipped from outside the EU. The UHF of EUR 2 is applied to each distinct good sent to the EU consumer. The UHF is not refundable. It only applies to B2C transactions.

Calculation of the UHF 

The fee of EUR 2 is calculated per item line and should follow the same calculation logic as the previously adopted EU Customs Duty of EUR 3. The UNF should be charged separately following the tariff classification or product line listed on the customs declaration.