How the new €2 Union Handling Fee affects your shipments
Keep shipping smoothly into the EU with changes from 1 November
Since 1 November 2026, a €2 Union Handling Fee (UHF) applies to e-commerce imports entering the European Union from non-EU countries, regardless of the value of the goods.
Businesses should review their shipping and customs processes to take the impact of these additional charges into account, and avoid unexpected costs for you and your customers.
Read our guidelines to make sure your shipments into the EU continue to be processed smoothly.
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. E-commerce imports from outside the EU are now subject to a temporary €3 duty per customs item 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.
Changes from 1 November 2026
Since 1 November 2026, items being imported into the EU are subject to an additional €2 Union Handling Fee (UHF.) This is a fixed fee of €2 per declaration line. This change directly impacts shipments for businesses sending goods to consumers inside the EU.
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.
Product identifiers are now also mandatory.
Learn how to prepare the Product Identifiers (PIDs) for your shipments HERE.
The UHF applies regardless of the value of the goods. This includes goods valued above €150.
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 applies 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.
Example calculation
How the UHF applies to a mixed order where a parcel contains:
- T-shirt (€20)
- Watch (€30)
- Phone case (€10)
Total product 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 at 20% | €15 |
| Total landed cost | €90 |
Each product in this mixed order is recorded on a separate declaration line. The temporary €3 customs duty and the €2 Union Handling Fee therefore apply three times, resulting in €9 customs duty and a €6 UHF.
(Note: this example is illustrative, as rates will vary between countries.)
What does this mean for e-commerce businesses?
Key things merchants should check since the UHF was introduced on 1 November:
- 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.
- 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, customs data, and pricing/checkout arrangements to manage the potential impact.
- Customer experience is key. Clear communication on your webshop about any additional fees helps your customers to avoid unexpected costs.