Since 1 November 2026, the EU’s €2 Union handling fee has applied to each article category in covered distance sales to customers in the EU customs territory. Commission Delegated Regulation (EU) 2026/2152 sets the amount and makes the fee directly applicable in every EU member state. Read the regulation
The fee is counted by customs category
The €2 charge is based on article categories, rather than simply on the number of parcels. Switzerland Global Enterprise explains a customs category through a tariff subheading, also called an HS code. In its example, goods under the same subheading count as one customs line. It says the €2 fee has no €150 ceiling, unlike the separate low-value duty.
When the earlier duty also applies
A separate €3 low-value customs duty can apply alongside the €2 handling fee. When both apply to a category, their nominal charges add up to €5 before VAT and other charges. The €3 duty has its own eligibility rules; the €5 sum applies only when those rules and the handling fee both cover the goods.
The fee does not set the final checkout total
The €2 rate is a customs charge, not a universal surcharge that determines every shopper’s final bill. VAT, other charges and how a seller prices or passes on costs affect the checkout total. The regulation sets the handling fee, not one final price for every order.
