How to prepare for the new €2 Union Handling Fee
Make sure your shipments into the EU are ready for changes from 1 November 2026
From 1 November 2026, a €2 Union Handling Fee (UHF) will apply to B2C distance sales entering the European Union from non-EU countries.
Review your shipping and customs processes before the changes are implemented to avoid unexpected costs for you and your customers.
The EU has changed the model for shipping goods into the single market
This year, the European Union has made pivotal changes to how low-value goods are imported.
From 1 July 2026, the EU removed the customs duty relief previously applied to goods valued below €150. B2C distance sales from outside the EU are now subject to a temporary €3 duty per declaration line until July 2028.
During this transition period, other measures are being introduced to modernise and simplify EU customs operations. These are a response to a rapid rise in international shipping which the current e-commerce model, designed for a much smaller volume of shipments, cannot handle effectively.
From 1 November 2026:
B2C distance sales imported into the EU will be subject to an additional €2 Union Handling Fee (UHF).
This is a fixed fee of €2 per declaration line.
Product Identifiers (PIDs) will also become mandatory. Read our full guide to PIDs here.
What you need to know about the €2 UHF
- The UHF is a fixed fee of €2 per declaration line, not per parcel. A declaration line groups goods with the same tariff classification and country of origin, so a parcel may contain more than one declaration line. In this case, the shipment may be subject to more than one €2 UHF.
- The UHF applies universally to B2C distance sales into the EU, whether goods are valued above €150 or below.
- For packages valued at €150 or less, the UHF applies in addition to the €3 customs duty per declaration line introduced on 1 July 2026.
- For goods above €150, the €2 UHF still applies, but the normal customs duty rates apply instead of the €3 customs duty.
- Unlike the temporary €3 customs duty, the €2 UHF is not a temporary measure.
- The UHF is non-refundable, including where goods are subsequently returned or found to be faulty.
- The UHF forms part of the total amount on which VAT is calculated.
For existing Spring GDS customers, the merchant is responsible for the UHF. How that cost is incorporated at the checkout is dependent on the setup of your webshop; make sure you've reviewed this to avoid any unexpected costs to your consumers.
Key things merchants should check to prepare for the introduction of the UHF on 1 November:
1. Shipments entering the EU from 1 November 2026 may incur the new UHF even if the customer order was placed before that date.
Make sure your shipments arriving into the EU at or after 1 November have taken the new fee into account.
2. As the UHF is per declaration line, the €2 handling fee may apply more than once within a parcel.
You may wish to review your product mix, product-level customs data, and pricing/checkout arrangements to manage the potential impact.
3. Customer experience is key.
Clear communication on your webshop about any additional fees helps your customers to avoid unexpected costs.
Example calculation
How the UHF applies to a mixed order where a parcel contains:
- T-shirt (€20)
- Watch (€30)
- Phone case (€10)
Total value: €60
| Cost element | Amount |
|---|---|
| Product value | €60 |
| Temporary customs duty (€3 × 3 declaration lines) | €9 |
| Union Handling Fee (€2 × 3 declaration lines) | €6 |
| VAT base | €75 |
| VAT @ 20%* | €15 |
| Total landed cost | €90 |
*Example assumes 20% VAT, which varies by EU country, and excludes shipping costs.
Need help with how the UHF affects your cross-border deliveries?
Spring GDS is helping e-commerce businesses across the world navigate these changes and continue shipping into the EU.
If you need support, get in touch with one of our account managers.
FAQ
When will the €2 Union Handling Fee come into effect?
The €2 Union Handling Fee will apply from 1 November 2026.
Which shipments will be subject to the fee?
The fee will apply to e-commerce imports entering the European Union from non-EU countries, regardless of the value of the goods.
How is the Union Handling Fee calculated?
The UHF is a fixed fee of €2 per declaration line, not per parcel. A parcel containing more than one declaration line may therefore be subject to more than one €2 fee.
Is the Union Handling Fee refundable?
No. The UHF is non-refundable, including when goods are subsequently returned or found to be faulty.
Can the fee apply if an order was placed before 1 November 2026?
Yes. Shipments entering the EU on or after 1 November 2026 may incur the UHF even if the customer placed the order before that date.
