SUMMARY :

• The European Commission set the new Union handling fee at €2 per item, expected to apply to distance sales from 1 November 2026. FESI is gathering members’ feedback and will seek clarification on its application to goods held in existing customs warehouses.

More details :

Following publication of the new Union Customs Code (UCC), the European Commission adopted on 21 September Delegated Regulation C(2026) 6694, setting the new Union handling fee at €2 per item. The Delegated Regulation is not yet in force. The European Parliament and the Council have a 30-day scrutiny period. If the process runs as expected, the fee should apply from 1st November 2026.

Which online sales are affected?

The fee applies where goods sold in distance sales are released for free circulation in the EU (Article 20(2) and Recital 78 UCC). In practice, we see four main scenarios:

• Direct shipment from a third country to an EU consumer - €2 fee applies.
  Where goods are shipped directly from outside the EU following an online sale, the €2-per-item fee will apply.
• From 1 July 2028: new “customs warehouse for distance sales” - lower fee.
  Eligible operators will be able to bring goods into the EU in bulk, store them under customs supervision and release them for free circulation when the online sale takes place (Article 145 and Recital 20 UCC). A lower fee will apply under this regime (Article 20(4) and Recital 79 UCC). Its amount has not yet been set.
• Goods already released for free circulation and stored in an EU warehouse - our understanding is that the €2 fee should not apply.
  Where goods have already been customs-cleared before the consumer order, there is no new import clearance linked to the sale.
• Goods held in an existing bonded/customs warehouse - clarification is needed.
  Existing Commission guidance suggests that such goods may fall outside the concept of “distance sales of imported goods”. We therefore intend to seek confirmation from DG TAXUD on whether the €2 fee applies when they are released for free circulation following an online sale.

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Other key points

• The fee applies per “item”, not necessarily per parcel or individual product. An item may comprise several goods sharing the same tariff classification, description and, where required, origin (Article 5(78) UCC).
• The fee is not limited to goods below €150.
• The consumer should not be liable for the fee; liability rests with the person responsible for the customs debt (Article 20(5) and Recital 80 UCC).
• The Commission will review the underlying costs every two years (Article 20(8) UCC).