Customs and e-commerce
E-commerce: the €2 customs fee, the €3 duty and VAT on small consignments
The Union customs handling fee has applied since 1 November. Its scope and VAT treatment mean the charges must be separated before calculating the cost of a sale from China.
Since 1 November 2026, the €2 per item Union customs handling fee has applied to covered distance sales of imported goods. The Commission and the Council distinguish it from the temporary €3 duty, in force since July, and from VAT.
For a brand or distributor, simply adding ‘€5 per parcel’ is not enough. You need to know the operation, the intrinsic value, the declared items and the VAT scheme.
Sources: European Commission: EU customs reform · Council of the EU: action on small parcels
Three charges to budget for separately
| Charge | Amount | Scope | Application |
|---|---|---|---|
| Temporary duty | €3 per declared item or line | Consignments with an intrinsic value of up to €150 meeting the conditions of the temporary regime | From 1 July 2026 to 30 June 2028, unless changed or legally extended |
| Union customs handling fee | €2 per item | Covered distance sales of imported goods; may also affect consignments above €150 | From 1 November 2026 |
| VAT | Rate and base depend on the goods and operation | Different treatment under IOSS, special arrangements or ordinary import | Does not disappear because the other charges are paid |
The public fee should not be confused either with private charges for clearance, representation or handling invoiced by a carrier.
Sources: European Commission: EU customs reform · European Commission: customs guidance on the €3 duty (version of 5 October 2026) · European Commission: VAT treatment of the €3 duty and the €2 handling fee (revised 6 October 2026) · Commission Delegated Regulation (EU) 2026/2152 (handling fee amount)
What ‘per item’ means
In the procedure described by the Commission guidance, the calculation is linked to the items or lines of the declaration. Grouping depends on classification, description and origin where relevant; the required classification level varies with the declaration.
Do not assume that each parcel generates a single charge or that each physical unit always equals one item. Nor should sales or goods be grouped artificially to reduce charges: the guidance provides for controls and anti-abuse rules.
The representative must confirm the correct declaration and level of detail for the actual shipment.
Sources: European Commission: customs guidance on the €3 duty (version of 5 October 2026)
How they are treated for VAT
| Scheme | Treatment |
|---|---|
| IOSS (where its requirements are met) | The import is VAT-exempt because VAT on the sale is collected when payment is accepted and declared under IOSS. If the €3 duty or the €2 fee is passed on to the consumer at the time of sale, it forms part of the taxable amount of that sale. |
| Special arrangements | Import VAT is charged; the duty and fee form part of its taxable amount under the applicable rules. |
| Standard procedure | Import VAT is charged, including the duty and fee in the taxable amount where they apply. |
This is not a general VAT exemption, nor does it mean charging VAT twice on the same item. The applicable rate depends on the goods and the Member State: it is not always 21%.
Sources: European Commission: VAT treatment of the €3 duty and the €2 handling fee (revised 6 October 2026) · European Commission: customs guidance on the €3 duty (version of 5 October 2026) · European Commission: VAT One Stop Shop guides
Selling online does not turn every import into a distance sale of imported goods
Importing B2B stock, releasing it for free circulation and then selling it from Spain is a different flow from selling from China to an EU consumer. Using a website or Amazon does not by itself decide the treatment.
The handling fee is not limited to the €150 threshold of the temporary duty. Nor does a warehouse in Europe create an automatic exemption: you need to check when the sale was made, where the goods were and what their customs status was.
Consolidating goods from several factories may be a logistics option, but it does not in itself change the nature of the sales or allow these rules to be avoided. We look at these situations in the article on the EU customs reform in 2026.
Sources: European Commission: customs guidance on the €3 duty (version of 5 October 2026)
Checklist before setting prices and shipments
- Identify the seller, buyer, declarants and those responsible for transport.
- Confirm whether it is a distance sale and whether it fits IOSS or another scheme.
- Separate goods, freight, duty, public fee, VAT and private charges.
- Link product references and identifiers to the declared lines.
- Agree with the operator how amounts are collected, declared and documented.
From 1 November, the product identifiers (PIDs) required for distance sales of imported goods must also be reviewed. They are not the same as the HS or TARIC code, and the requirement does not mean a standardised identifier always has to be purchased.
For the other charges, see the import duties and taxes guide and the import cost calculator. The general calculator does not automatically compute this handling fee, the €3 e-commerce duty or CBAM.
Sources: European Commission: customs guidance on the €3 duty (version of 5 October 2026) · European Commission: EU customs reform
Guidance for businesses. It is not personalised tax advice; confirm the treatment of each operation with your customs representative and tax adviser.
Official sources
Sources checked: · Last updated:
- European Commission: EU customs reform
- Council of the EU: action on small parcels
- European Commission: customs guidance on the €3 duty (version of 5 October 2026)
- European Commission: VAT treatment of the €3 duty and the €2 handling fee (revised 6 October 2026)
- European Commission: VAT One Stop Shop guides
- Commission Delegated Regulation (EU) 2026/2152 (handling fee amount)
Further reading
Separate each charge before setting prices
Tell us what you sell, to whom and how the goods arrive from China. We can help you organise the flow and documents with the operators involved.
Initial conversation without obligation. Specific application depends on your product and operation.