On 22 October 2026, Commission Delegated Regulation (EU) 2026/2152 of 21 September 2026 supplementing Regulation (EU) 2026/2108 of the European Parliament and of the Council by establishing the amount of the Union handling fee (the “Regulation”) was published in the Official Journal of the European Union. The Regulation introduces a uniform EU handling fee for the customs clearance of goods sold under distance sales arrangements from third countries to the EU.
The EUR2 fee per customs declaration line item, which takes effect on 1 November 2026, is calculated on the same basis as the EUR3 customs duty. It applies to goods sold under distance sales arrangements and released for free circulation, regardless of their value, covering both consignments valued at EUR150 or less and those exceeding that threshold.
The handling fee is intended to cover the costs of services provided by customs authorities when processing applications for release for free circulation. These include, in particular, costs associated with data verification, risk analysis, the maintenance and operation of the relevant infrastructure, and the carrying out of customs controls.
The handling fee is payable by the debtor together with the customs duty. In practice, the debtor is typically the IOSS user or the indirect customs representative acting as declarant. The handling fee forms part of the taxable amount for VAT purposes and must therefore be added to the value of the goods when calculating the VAT payable, except in the specified circumstances in which IOSS is used.
The fee remains payable even if the goods are not subsequently released for free circulation or the accepted customs declaration is invalidated. It is therefore non-refundable.
The EUR2 handling fee applies in addition to the temporary customs duty of EUR3 per item in effect since 1 July 2026. The two charges differ in scope: the EUR3 customs duty is a transitional measure for consignments with an intrinsic value not exceeding EUR150, whereas the EUR2 handling fee applies on a permanent basis to goods sold under distance sales arrangements, regardless of their value.
Under the New Union Customs Code, a reduced handling fee will apply from 1 July 2028 to goods released for free circulation from customs warehouses used for distance sales. The exact amount of the reduced fee will be set out in a separate legal act.
Online sellers, platforms, marketplaces, carriers, postal operators and customs representatives affected by the new fee should review their processes without delay.
KPMG’s specialists can help you assess the potential financial, customs and VAT implications of the EU handling fee for your operations. We can also assist you in adapting your customs processes, contractual terms, IT systems, guarantee arrangements and related documentation in a timely manner.
