EU Sets Union Handling Fee at €2 Per Item, Expected to Apply 1 November 2026

On 21 September 2026, the European Commission adopted a Delegated Regulation setting the Union handling fee at €2 per item. The act supplements Regulation (EU) 2026/2108, the new Union Customs Code, under Article 20(2).

The Commission adopted the act within the 29 September 2026 deadline set by Article 286. It is now under scrutiny by the European Parliament and the Council.

What's Changing

Fee amount and basis

• €2 per item (Article 1).
• An item is one or more goods in a consignment sharing the same tariff classification and origin, at HS subheading level (Article 5(78), Regulation (EU) 2026/2108). The same definition applies to other per-item duties and fees.

Scope

• Applies to goods from third countries sold in distance sales and released for free circulation to customers in the EU customs territory.
• Includes special fiscal territories outside the EU VAT area, such as the Canary Islands, for goods from third countries.
• No value threshold. The fee applies to all distance sales, including consignments above €150.
• B2B imports are out of scope.

Relationship to the €3 customs duty

• The €2 fee covers customs services. It is separate from the €3 temporary customs duty in force since 1 July 2026.
• Both apply to the same shipments where applicable.

Refunds and future changes

• The fee is non-refundable, including for returned goods (Article 20(6)).
• A lower fee will apply to goods released from customs warehouses for distance sales from 1 July 2028 (Article 20(4)). The amount has not been set.
• The Commission will review the amount based on cost reports produced every two years.

Timeline

• Scrutiny period: ends 21 October 2026 at the latest. The act enters into force only if no objection is raised.
• Entry into force: on publication in the Official Journal, expected 22 October 2026.
• Application: 10 days after entry into force (Article 287(4)), expected 1 November 2026. No delay is expected.

National handling fees

Under Article 20(1), the Union handling fee is the only charge customs authorities may levy for these services. The Commission has confirmed that Member States must stop applying national handling fees once it applies.

• France: the €2 tax has been suspended.
• Romania: the 25 lei per parcel fee is expected to end. No repeal has been announced.
• Italy: the €2 contribution, postponed to 1 December 2026, is not expected to apply.

Review the Commission Delegated Regulation.

Review the official text of Regulation (EU) 2026/2108.

What Merchants Should Do Now

Handled by FlavorCloud

For merchants shipping guaranteed DDP with FlavorCloud:

1. Fee collection and payment: FlavorCloud acts as Importer of Record and includes the €2 per-item fee in the guaranteed landed cost from its application date.
2. Item counting: AI HS classification runs for every SKU, which sets how many items each consignment carries.
3. Stacked charges: the €2 fee and €3 duty are calculated together where both apply, including on orders above €150 (only the €2 fee in this case).
4. National fees: French, Romanian and Italian national handling fees are removed automatically from landed cost once the Union fee applies.

Merchant action

1. Decide whether to show the fee at checkout or build it into SKU pricing for EU markets.
2. Factor the non-refundable fee into EU returns policies and margins.

FlavorCloud is monitoring publication in the Official Journal and will update landed cost and compliance workflows as the fee takes effect.