EU 2-euro handling fee on low-value parcels from outside the EU starts 1 November

What takes effect

From 1 November 2026 a Union Handling Fee (UHF) of 2 euros per type of good applies across the European Union to e-commerce purchases from countries outside the EU. The charge is meant to cover the cost of customs services for handling imported e-commerce parcels and completing their entry into the European market. Greece's tax authority AADE, led by Giorgos Pitsilis, sets out the rules in circular E.2067/2026, covering how the fee is imposed and collected, who must pay it, and the steps customs authorities and businesses must follow. The fee is fixed at 2 euros regardless of the total value of the goods, the mode of transport or any preferential tariff treatment.

Who pays and how it is applied

The declarant, meaning the person who lodges the customs declaration, is liable for the fee. Where a customs representative acts indirectly, the person on whose behalf the declaration is filed takes on the obligation too. The fee is not refunded even if a customs declaration is cancelled or filed twice. Two codes will carry the charge through customs: Y126 switches the fee on in the TARIC system, and F00 (Union Handling Fee) records it on H1 and H7 declarations. The fee does not change existing VAT rules for distance sales of imported goods, although its amount is included, where relevant, in the taxable value used to calculate VAT. Purchases and shipments within Greece or between EU member states are not affected.

Volumes and revenue

About 5.8 billion parcels worth less than 150 euros entered the EU in 2025, according to the European Commission, a number up 26% on the year before. The Commission also believes that the declared value of most of these parcels was set below their real value to avoid paying customs duties. The EU says most of these low-value goods come mainly from China. The new 2-euro charge follows a 3-euro charge per item that has applied since early July. A European Commission document seen by Reuters estimates that the charges could bring the EU budget 6 billion euros a year in 2028-2034.

Platform and lawmaker reactions

PDD Holdings, which owns Temu, said in August 2026 that the measure would have a significant impact on part of its activities, without quantifying the effect. Shein earns roughly a third of its revenue in Europe, where its sales had already declined before the charges were imposed, as the company raised prices and cut advertising spending. Dirk Gotink, the MEP leading work on reform of the EU customs framework, said the charge targets a highly harmful business model built on low-value imports from China sold online that do not comply with the rules. He added that the new revenue would give Europe's customs authorities the resources to protect the single market effectively, after decades of underinvestment.