EU ecommerce handling fee moves closer, but the rate is not yet known
The Council has published its first-reading position on the new Union Customs Code. A handling fee for distance-sale imports is included, but it is not being charged yet and the amount remains unset.
- Who this affects
- UK businesses making distance sales of goods to EU consumers.
- What you should do
- Do not change prices yet. Wait for the final fee amount, start date and adopted legislation.
- Current status
- See the full briefing for the current position.
- Last checked
- 26 Aug 2026
- Official source
- Open the primary source ↗
Where the proposal stands
The Council of the EU has published its first-reading position on the new Union Customs Code. The text includes a new EU customs handling fee for goods sold to EU consumers through distance sales.
The Council and European Parliament reached a provisional political agreement in March 2026. Parliament must still complete its second reading before the Regulation can be formally adopted and published.
What is the proposed handling fee?
EU customs authorities would collect a fixed handling fee for each customs “item” released into free circulation following a distance sale. The fee would help cover customs work including checking shipment data, risk assessment, controls and support for the new EU customs systems.
The fee amount has not been set. The handling-fee provision itself does not contain a €150 consignment-value limit; it refers more broadly to goods sold through distance sales. The Council text also says the fee would be non-refundable.
What does “per item” mean?
An item does not always mean each physical product in a parcel. One customs item can contain one or more goods sharing the same customs classification, product description and—where required—country of origin.
- Three identical T-shirts with the same description, classification and origin may form one customs item.
- A T-shirt and a leather belt would form separate customs items because their classifications and descriptions differ.
A mixed parcel could therefore attract several handling fees. Several identical products would not automatically attract a separate fee for every unit.
Who would be responsible?
The person responsible for the import customs debt would also be responsible for the handling fee. Under the planned distance-sale model, this would be the importer for distance sales, such as the seller or a business facilitating the sale.
During the transitional period, responsibility would normally sit with the customs declarant—typically the person entitled to use IOSS or an indirect customs representative. The EU consumer would not be the legal debtor, although a seller, marketplace, carrier or representative could recover the cost through prices or delivery charges.
When could the fee start?
The fee is not being charged yet and its exact start date remains unconfirmed.
- The final Union Customs Code must be adopted and published.
- The Commission must adopt the act setting the fee within 10 days of publication.
- Parliament and Council would normally have 30 days to object, unless both approve it sooner.
- The handling-fee provision would apply 10 days after that delegated act enters into force.
The Council and Parliament have said member states should start applying the fee no later than 1 November 2026. This is an agreed target, not a confirmed charging date.
How does this relate to the temporary €3 customs duty?
The temporary €3 customs duty and the proposed handling fee are separate charges. The €3 duty is an interim customs tariff for qualifying consignments with an intrinsic value of no more than €150 using the relevant IOSS or postal route. Under current legislation it runs from 1 July 2026 until 1 July 2028.
Once the handling fee starts, a qualifying shipment could face both charges. That overlap could continue until 1 July 2028. The handling fee is intended to continue beyond that date alongside the normal customs tariffs that replace the temporary €3 measure.
What changes in July 2028?
From 1 July 2028, importers for distance sales and businesses choosing to use IOSS would begin supplying customs information through the new EU Customs Data Hub. For those e-commerce movements, this would replace the current customs declaration process.
What UK e-commerce sellers should do now
- Do not add an estimated handling fee to quotations yet.
- Continue providing accurate product descriptions, classifications and countries of origin.
- Confirm who acts as importer and customs declarant within the delivery arrangement.
- Wait for the final fee amount and start date before changing customer prices.
A further update will be needed when the EU adopts the final legislation and confirms the fee.