From 1 November 2026, businesses handling customs declarations for e-commerce consignments entering the European Union (EU) from non-EU countries will have to pay an additional €2 handling fee per consignment. The fee comes on top of the €3 customs duty introduced on 1 July 2026 for e-commerce consignments valued at up to €150.
These measures form part of the EU’s broader customs reform, which aims to address the rapid growth in cross-border e-commerce, improve customs controls and create fairer competition for European businesses.
What is the new EU handling fee?
The €2 handling fee is intended to cover the additional costs incurred by customs authorities when processing the growing volume of e-commerce consignments entering the EU.
From 1 November 2026, businesses submitting customs declarations for affected e-commerce consignments from outside the EU will be required to pay this fee. It is separate from the applicable customs duties and other charges.
How does the fee relate to the €3 customs duty?
The handling fee follows the introduction of a €3 customs duty on e-commerce consignments valued at up to €150, which took effect on 1 July 2026.
For affected consignments, the two charges therefore have different purposes:
- €3 customs duty: introduced to ensure that low-value e-commerce imports are subject to customs duties.
- €2 handling fee: introduced to help cover the costs of processing e-commerce consignments through customs.
The handling fee applies in addition to the customs duty. Businesses should assess the combined impact of these charges on their import costs and pricing.
Why is the EU introducing these measures?
The number of parcels ordered online from outside the EU has increased significantly. This creates additional pressure on customs authorities and makes it more challenging to verify that imported products comply with EU requirements.
The new charges are part of a wider effort to improve customs controls, address unfair competition for European manufacturers and retailers, and manage the growing volume of cross-border e-commerce shipments.
They are also linked to the new Union Customs Code (nUCC), which represents a major reform of the EU customs system.
What does this mean for businesses?
Businesses importing goods from outside the EU, particularly through e-commerce channels, should review how the new charges affect their operations.
Key considerations include:
- Import costs: assess the financial impact of the €3 customs duty and the additional €2 handling fee on affected consignments.
- Customs procedures: ensure that customs declarations and related processes account for the applicable charges.
- Supply chains and pricing: review whether additional costs need to be reflected in product prices, delivery charges or supplier arrangements.
- Compliance: monitor further developments in EU customs legislation and ensure that relevant teams are prepared for new requirements.
How can businesses prepare?
Businesses should review their current import flows, identify potentially affected e-commerce consignments and assess the implications for customs compliance and total landed costs.
Understanding how the new charges interact with existing customs obligations will help businesses prepare for the changes and reduce the risk of unexpected costs.
SGS supports businesses in understanding evolving customs requirements and assessing their impact on international trade operations. Contact SGS to discuss how the EU’s customs changes may affect your business.
