E-commerce and customs: € 3 duty and € 2 handling fee

Updated 3 November 2026 · Valorem Tax Advisory, tax adviser with an LL.M. in tax law

What applies now

Until 30 June 2026, e-commerce consignments of up to € 150 from outside the EU were exempt from customs duty. Since 1 July 2026 the declarant pays € 3 customs duty per type of product; in the declaration that means per declaration line. This applies to consignments that a seller from outside the EU delivers directly to a consumer in the EU.

Since 1 November 2026 a European handling fee of € 2 per product category has applied on top; in the declaration that also means per declaration line. The fee applies to all e-commerce consignments, also above € 150.

A parcel with 2 pairs of trousers, 3 sweaters and 1 pair of shoes has 3 declaration lines. The handling fee is then 3 x € 2 = € 6. If the parcel stays within € 150, 3 x € 3 = € 9 customs duty is added, € 15 in total.

Whether VAT applies to the € 3 and the € 2 depends on the import route. Under the special arrangements and standard import, both amounts form part of the taxable amount for import VAT. With IOSS there is no VAT at import; if you charge the amounts to the consumer at the moment of sale, they do form part of the taxable amount and you report the VAT on them in your IOSS return. This follows the European Commission's explanatory note of 6 October 2026.

Also new: product identification

Since 1 November 2026, businesses that declare e-commerce consignments must state product identification codes in their declaration when they use scheme F48 (IOSS), F49 (special arrangement) or F53 (standard B2C declaration). This applies across the EU. Under current legislation, consignments above € 150 are also covered. The obligation is expected to apply only up to € 150, but that is still an intention.

What is coming

• April 2027 (expected, the exact date is not yet known): declarants state a unique shipment number in the import declaration for the use of IOSS.
• 1 July 2028: the normal EU customs tariff replaces the € 3.
• 1 July 2028: businesses submit their customs data for e-commerce through the European customs data hub.

The new Union Customs Code (Regulation (EU) 2026/2108) was published on 19 September 2026. Its rules will apply in phases over the coming years. According to the Q2 2026 progress report, negotiations on the change to the VAT directive for IOSS were still ongoing.

Map your goods before choosing a scheme

For each sales route, record where goods come from, who imports them and where the customer lives. Include any platform involved. Ask your freight forwarder or carrier how the € 3 and the € 2 are passed on, and include them in your prices.

A news item about EU proposals is not sufficient grounds to change webshop settings or VAT returns. Before a specific change, have the adopted rules, effective date and your own role checked.

Four questions about your webshop

• From which country is the order actually dispatched?
• Who handles importation and whose name is on the documents?
• Do you sell directly or through a platform?
• Can you reconcile orders, returns and payments received?

Support with cross-border VAT and customs

Valorem can review the tax treatment of your sales routes with you. Describe a sample order and who handles each step. A concrete example helps keep different routes separate.