Handling fee for e-commerce

Publication date 01-10-2026 | Last update 15-10-2026 | Information page

Are you filing a declaration for e-commerce goods from countries outside of the European Union (EU)? A European handling fee of € 2 will apply. This is expected to take effect on 1 November 2026. The fee applies to all e-commerce shipments, even if the value exceeds € 150.

Are you personally ordering parcels from outside the EU? Read about the extra costs for consumers.

€ 2 per declaration line

As the declarant, you pay € 2 per declaration line if:

• the e-commerce shipment is delivered directly to a consumer within the EU, and
• the consumer purchased this shipment outside the EU

The handling fee is not part of the customs value.

Use DECO or DMS

You pay the handling fee after submitting a declaration in the DECO or DMS declaration system.

Please note the VAT

In the declaration, we calculate VAT on the handling fee. If you use the Import One-Stop Shop (IOSS) scheme, the platform or online store charges the VAT directly to the consumer.

Monthly payment overview

Customs calculates the handling fee individually for each declaration. You can recognise the handling fee by its code (F00) in the Payment Request (UTB).

At the end of each calendar month, you receive a Payment Deadline Notification (MAB) that shows the handling fee due.

No refunds possible

The handling fee is non-refundable. This includes the following situations:

• when delivery fails
• when the recipient refuses the shipment or returns it
• when you should have filed a declaration in DMS instead of in DECO

Provide sufficient guarantee

If you are obligated to pay a handling fee, a customs debt is created on import. Customs requires you to provide a financial guarantee to cover this debt. Therefore, you are required to provide a guarantee for these declarations.

Why is there a handling fee?

The handling fee covers the additional supervision required for e-commerce goods, such as verifying data and inspecting parcels.

Customs uses the proceeds to employ extra staff. Customs also invests in improved tools, such as new scanning technology and artificial intelligence (AI). These smart technologies enable Customs to perform more inspections. They also enable Customs to better select shipments for inspection.

Laws and regulations

• Regulation (EU) 2026/2108 of the European Parliament and of the Council of 16 September 2026 establishing the Union Customs Code and the European Union Customs Authority, and repealing Regulation (EU) No 952/2013 (Text with EEA relevance)
• Commission Delegated Regulation (EU) …/... supplementing Regulation (EU) 2026/2108 of the European Parliament and of the Council by establishing the amount of the Union handling fee
• Importation and exportation of low value consignments, The EUR 3 temporary customs duty 'Guidance for Member States and Trade' (pdf, 920 kB)

The handling fee is one of the measures introduced by the new Union Customs Code (UCC).