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European Union: customs and e-commerce parcels

This dossier follows EU charges on distance-sale goods shipped from third countries, what they apply to and who pays them.

Last updated : 1 key moments
Illustration of a cardboard box.
Cardboard box, generic illustration from 2022; no customs inspection is depicted. JOGOS Public Assets, CC BY-SA 4.0, resized. — JOGOS Public Assets / Wikimedia Commons — CC BY-SA 4.0 https://creativecommons.org/licenses/by-sa/4.0/ — 20 juin 2022, taille réduite.

Where things stand

From 1 November 2026, a €2 handling fee per distinct category of goods applies regardless of value, in addition to applicable customs duties.

Confirmed

EU introduces €2 handling fee for imported e-commerce goods

A European handling fee of €2 per distinct category of goods applies from 1 November 2026 to distance-sale goods shipped directly from outside the EU to an EU consumer, regardless of value.

Illustration of a cardboard box.
Cardboard box, generic illustration from 2022; no customs inspection is depicted. JOGOS Public Assets, CC BY-SA 4.0, resized. — JOGOS Public Assets / Wikimedia Commons — CC BY-SA 4.0 https://creativecommons.org/licenses/by-sa/4.0/ — 20 juin 2022, taille réduite.

The fee is added to the €3 flat customs duty per category introduced in July for consignments worth no more than €150. For those consignments, the two charges therefore total €5 per category before VAT and any carrier fees. Above €150, ordinary customs duties replace the €3 flat duty, but the handling fee remains payable.

French Customs and Irish Revenue specify that sellers, platforms or delivery businesses pay these amounts. They may nevertheless pass them on in the price paid by the buyer. The calculation depends on the declared categories, rather than simply the number of parcels.

Sources 5