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EU: €2 handling fee for e-commerce imports effective November 1

Fee applies to consignments above and below €150.

November 6, 2026

Commission Delegated Regulation (EU) 2026/2152, published October 22, 2026, introduces a €2 handling fee per customs declaration line item for goods released for free circulation beginning November 1, 2026.

The fee applies to consignments both above and below €150 and is intended to cover customs processing costs. It is generally payable by the customs debtor, forms part of the VAT taxable amount except in specified circumstances involving the import one-stop shop (IOSS), and is nonrefundable even if the goods are not subsequently released for free circulation or the customs declaration is invalidated.

The fee is separate from the temporary €3 per-item customs duty applicable since July 1, 2026, to consignments with an intrinsic value not exceeding €150.

Read an October 2026 report prepared by the KPMG member firm in Hungary

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