In brief: Under the EU’s reformed Union Customs Code (Regulation (EU) 2026/2108), a new Union handling fee of €2 per item is expected to apply from 1 November 2026 to goods imported into the EU through distance sales, regardless of the parcel’s value.
The regulation itself was published on 19 September 2026. The European Commission set the fee amount at €2 per item in a delegated act adopted 21 September 2026, which was still completing its scrutiny period as of late October. The fee stacks on top of the flat €3 customs duty already applied since 1 July 2026 to parcels valued at €150 or under, which replaced the old duty-free threshold. From 1 November, importers must also supply a product identifier for low-value e-commerce parcels. The handling fee is charged per declared item, not per shipment, and is not refunded if the goods are later returned.
For importers, marketplaces and consumers across Europe, Türkiye and the UK sending or receiving parcels from outside the EU, landed costs on small, split shipments rise again just months after the €3 duty took effect. Businesses selling into the EU by post or courier should update pricing and customs declarations ahead of the change.
Source: EY, October 21, 2026.