The European Commission's preliminary figures suggest that the €3 customs duty introduced in July is already changing the way goods are imported into Europe. During the third quarter of 2026, 555 million e-commerce parcels were imported directly from outside the EU. This was more than 60% below the volume expected from the trend before the duty was introduced.
The figures emerge as consumers face a further charge. Since 1st November 2026, a new €2 Union handling fee has applied to goods bought through distance sales and imported from outside the EU to consumers within the bloc.
The fee is additional to the flat-rate customs duty of €3, introduced on 1st July 2026 for consignments with an intrinsic value of €150 or less. For these lower-value purchases, the two charges now amount to €5 per category of goods.
Since Brexit, goods dispatched from Great Britain have been treated as imports from outside the EU and are subject to the same rules as goods arriving from China, the United States and elsewhere.
Two Separate Charges
The €3 customs duty applies to goods sold through distance sales and imported from outside the EU in consignments with a value not exceeding €150. The measure is temporary and is due to remain in place until 1st July 2028, when the EU's wider customs reforms are expected to replace it with normal customs tariff arrangements.
The €2 handling fee is different. It has no value threshold and applies to distance-sale goods imported from outside the EU regardless of their value.
Both charges are calculated by reference to the customs classification of the goods, rather than simply the number of parcels or individual items. Several identical or similar items may therefore fall within a single category.
For example, a parcel containing three T-shirts and a pair of shoes would normally contain two categories of goods. If its value did not exceed €150, the customs duty would be €6 and the handling fee €4, giving a combined charge of €10.
For a parcel containing a single item worth €250, the €3 flat-rate duty would not apply. Instead, the normal customs tariff for that product would be payable, together with the €2 handling fee.
Neither charge applies to genuine gifts sent from one private individual to another. The exemption does not cover commercial purchases made online, even if the goods are intended as presents. Private gifts may also qualify for a separate exemption from customs duty and VAT where their value does not exceed €45 and the other conditions are met.
Who Pays?
The legal responsibility for paying the handling fee rests with the business responsible for the customs declaration, rather than the individual consumer receiving the parcel.
The same principle applies to the €3 duty. The French customs authorities say they do not seek payment of these charges directly from individual consumers and warn people to be alert to fraudulent emails demanding payment.
Retailers and platforms may include the charges in the price of goods or pass them on through delivery and import fees. A transport company may also collect amounts due when it handles the customs formalities.
Check the delivery terms before placing an order, particularly where the retailer is based outside the EU.
The €2 handling fee is non-refundable once the customs declaration has been accepted, even if the goods are subsequently returned.
What about VAT?
VAT continues to apply under the existing rules. Import VAT is generally calculated on a taxable amount that includes the customs value of the goods and relevant duties and charges. The new handling fee is also taken into account in the VAT calculation.
Location
The location of the goods matters more than the location of the retailer.
A purchase from a British or other non-EU retailer will not necessarily attract the new charges if the goods are already held in an EU warehouse and the sale takes place after they have entered the Union. Conversely, goods bought through a website based in the EU may still be subject to the charges if they are located outside the EU when the purchase is concluded and are imported afterwards.
The Commission's figures suggest that the July duty is already influencing how some online retailers organise their supply chains.
It has observed that some goods appear to be arriving in larger consignments, with customs duties paid on import, before being stored in EU warehouses for subsequent distribution to consumers. Some retailers are adapting their business models to avoid the cost and administrative burden of importing individual parcels. There are also reports of some retailers now ceasing to send small parcels to Europe because of the charges.
Related Reading:
