Handling fee on distance sales
On 1 November 2026, a handling fee will be introduced on goods sold via distance sales when imported from a non-Member State.
Distance sales refers to transactions where a business sells goods to a buyer without meeting in person, such as purchases made through an online retailer.
Applicable provisions
On 1 November 2026, a handling fee will be introduced on goods sold via distance sales and dispatched from a non-Member State.
- The handling fee applies regardless of the value of the goods and applies across the entire EU.
- The fee has not yet been formally established, but is highly likely to be set at €2 per goods item.
- The handling fee is charged if the goods are sold to a private individual prior to border crossing and dispatched from a country outside the EU. This applies both to B2C (Business to Consumer) and B2B2C (Business to Business to Consumer) transactions.
If your company trades in goods via distance sales and maintains a comprehensive guarantee, it is important to review it well in advance of 1 November.
Calculating the reference amount for the comprehensive guarantee
Difference between fees
The handling fee is not the same as the customs duty introduced on 1 July 2026. The customs duty is a duty levied on the goods. The handling fee is a separate fee intended to contribute towards covering the administrative costs of inspecting and monitoring the large volume of small parcels entering the EU.
Frequently asked questions
Who is liable for the payment of the handling fee, and how is it paid?
The declarant is liable for payment.
The handling fee is paid to the customs authority in the EU Member State where the goods are declared for release for free circulation.
When does the handling fee incur?
The handling fee incurs when the goods are declared for release for free circulation and the customs declaration is accepted, i.e., prior to the release of the customs declaration.
If the customs declaration is not released, the handling fee must still be paid. The liable party is still required to pay.
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