EU issues guidance on the planned €2 customs handling fee

What the fee covers

Article 20 of Regulation (EU) 2026/2108 establishes a fixed handling fee per item for services connected with releasing distance-sale goods for free circulation. Those services include data checking, risk analysis, infrastructure and customs controls. The customs-debt debtor must account for the fee at least monthly; where there is no customs debt, the person who would have been the debtor remains liable. The fee is non-refundable.^[2]

Commission Delegated Regulation C(2026) 6694 final sets the amount at €2 per item. Its cost analysis used imports not exceeding €150 as the best volume proxy, but expressly says distance sales above €150 are also subject to the handling fee. A separate, lower fee is envisaged for goods released after storage in a customs warehouse for distance sales from July 2028; the present delegated act does not set that later amount.^[3]

The 1 November date remains conditional

The Commission adopted the delegated regulation on 21 September 2026 and notified it to the Council that day. Under article 282 of Regulation (EU) 2026/2108, the Parliament or Council may object during the scrutiny period. The delegated act states that it enters into force on Official Journal publication and applies ten days later. As at 10 October, it had not been located in the Official Journal, so the Commission’s 1 November timetable should be treated as planned rather than unconditional.^[1][2][3]

Implications for e-commerce supply chains

Platforms, importers and customs representatives handling third-country distance sales should identify who is the customs-debt debtor, model the per-item cost across higher-volume low-value consignments and prepare monthly reconciliation data. The charge is legally distinct from the separate €3 customs duty covered by the same Commission guidance. Businesses should monitor the end of scrutiny and Official Journal publication before fixing the operative date in customer pricing, customs systems or contractual allocations.^[1][2][3]