The EU €2 handling fee

From 1 November 2026 the EU charges a handling fee of €2 on each distinct customs item in a distance sale from outside the EU. It sits on top of the €3 duty. It is a customs fee, not a carrier surcharge, and it is not refunded.

Last reviewed 2026-11-09 · built from the sourced knowledge base · Not legal, tax or customs advice.

Quick answer: Is there a new €2 EU fee?

Yes. Since 1 Nov 2026 a €2 Union handling fee applies per distinct customs item (two identical pens count as one) at any parcel value, on top of the €3 duty. The seller or delivery company pays and may pass it on. It is never refunded, even if the goods are faulty. Example: a €10 parcel with three different items is €9 duty + €6 fee = €15, plus VAT.

Sources: eur-lex.europa.eu, revenue.ie, eurlexa.eu

Estimate with the €2 fee The €3 duty What you can and cannot reclaim

What this means for you

You pay it if the parcel arrives in the EU on or after 1 November 2026, whatever the goods are worth. The seller or the delivery company pays customs and may add it at checkout or ask for it on delivery. Two identical pens are one item. A shirt and a watch are two.

The fee is never refunded, including when the goods are faulty or you send them back. Duty and VAT can sometimes be reclaimed. This €2 cannot. Check the checkout total before you buy, and keep the order page.

Missing product identifiers (merchant ID, manufacturer ID, and a barcode where one exists) have been mandatory on low-value EU declarations since the same day. A missing identifier can hold the parcel. It does not change the amount.

Worked example

A €10 parcel with three different items, arriving on or after 1 November 2026: €3 duty × 3 = €9, plus €2 handling fee × 3 = €6. That is €15 before VAT. VAT is worked out on the goods, the duty and, where the country includes it, the fee.

The same parcel with three identical pens is one item type: €3 duty + €2 fee, then VAT.

Sources

Delegated Regulation (EU) 2026/2152, Official Journal, 22 October 2026: eur-lex.europa.eu. Ireland Revenue press release: revenue.ie.

EU-wide

VAT is due on every import (IOSS at checkout up to €150, or at the border). Standard rates: DE 19%, FR 20%, NL 21%, IT 22%, IE 23%, ES 21%, BE 21%, RO 21%. Sources: taxation-customs.ec.europa.eu, europa.eu
€3 duty per distinct tariff subheading in consignments up to €150 (5 T-shirts = €3; T-shirt + watch = €6), for IOSS or postal consignments. Above €150, normal duty rates. Sources: taxation-customs.ec.europa.eu, eur-lex.europa.eu
Since 1 Nov 2026 a €2 Union handling fee applies per distinct customs item (two identical pens count as one item) at any parcel value, on top of the €3 duty. The seller or delivery company pays and may pass it on at checkout or on delivery. It is never refunded, even if the goods are faulty. Example: a €10 parcel with three different items is €9 duty + €6 fee = €15, plus VAT. Sources: eur-lex.europa.eu, revenue.ie, eurlexa.eu
Product identifiers (merchant ID, manufacturer ID, and a standard barcode ID where one exists) have been mandatory on EU low-value distance-sales import declarations since 1 Nov 2026, with no delay. A missing identifier is a likely reason for a hold. This does not change the estimate. Sources: douane.nl, sede.agenciatributaria.gob.es

After paying

UK: BOR286 for Royal Mail/Parcelforce; C285 for couriers. Claim the Royal Mail handling fee from Royal Mail. Sources: gov.uk, gov.uk
US: carrier dispute; CBP protest within 180 days of liquidation. IEEPA duties paid before 24 Feb 2026: UPS refunds the payer after CBP pays UPS, FedEx has a portal, DHL generally refunds automatically; importers of record use CAPE. Sources: cbp.gov, ups.com, ieepa-refunds.fedex.com, dhl.com, cbp.gov
Canada: Form B2G for casual imports, including the US-goods surtax. Sources: cbsa-asfc.gc.ca
Netherlands: within 90 days after return; PostNL objections go through its chatbot after paying. Ireland: Revenue's refund route. Sources: douane.nl, postnl.nl, revenue.ie
Handling fees are generally not refundable (USPS explicitly says so). Sources: pe.usps.com
The EU €2 Union handling fee (live 1 Nov 2026) is never refunded, even if the goods are faulty. Sources: eur-lex.europa.eu, revenue.ie

Common questions

Is there a new €2 EU fee?

Sources: eur-lex.europa.eu, revenue.ie, eurlexa.eu

Do I pay €3 on every parcel to the EU?

€3 per distinct tariff subheading in consignments up to €150, since 1 Jul 2026 (IOSS or postal). It is levied on the declarant, so with IOSS it is usually in the price.

Sources: taxation-customs.ec.europa.eu, eur-lex.europa.eu

What counts as an 'item' for the EU €3 duty?

A distinct tariff subheading, not each unit: 5 T-shirts count once; a T-shirt and a watch count twice. PostNL counts the product lines the sender declared.

Sources: taxation-customs.ec.europa.eu, postnl.nl

Is VAT charged on cheap parcels?

Yes, from the first euro since 1 Jul 2021: at checkout via IOSS (up to €150) or at import.

Sources: taxation-customs.ec.europa.eu

How do I get EU import charges back after a return?

IOSS VAT: from the seller. Netherlands: within 90 days after the return. Ireland: Revenue's claim route. Elsewhere, ask the carrier for the national procedure. The €2 Union handling fee is never refunded, even if the goods are faulty.

Sources: taxation-customs.ec.europa.eu, douane.nl, revenue.ie, eur-lex.europa.eu

Does Italy charge an extra €2?

Italy's €2 per consignment (up to €150) is postponed to 1 Jan 2027 by DL 193/2026 (Gazzetta Ufficiale 23 Oct 2026). Status possible: the 2027 Budget Bill proposes repealing it. What this means for you: not charged in December 2026. From January it is a possible extra that is not added to the main total. On a €25 order the EU fees already apply; the Italian €2 would be additional only if enacted. Not refunded if you return the item. Check whether checkout already includes fees and keep your receipt.

Sources: gazzettaufficiale.it, normattiva.it

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