Two new EU requirements for e-commerce imports start on Sunday, 1 November 2026, just before Black Friday and the holiday peak. The first is a €2 Union handling fee per item. The second is mandatory product identifiers (PIDs) in customs data for low-value parcels. Both sit on top of the €3 customs duty that has applied since 1 July 2026.
This article sets out what is confirmed by official sources, what carriers are saying, and where they differ.
The €2 Union handling fee
What is confirmed
The fee amount is set by Commission Delegated Regulation (EU) 2026/2152, published in the Official Journal on 22 October 2026. The regulation on EUR-Lex fixes the Union handling fee at €2 per item, applying from 1 November 2026. The Commission’s customs reform page confirms that the EU will apply the €2 fee from that date.
Key points from the Commission’s guidance for Member States and trade:
- Per item, not per parcel. “Item” has the same meaning as for the €3 duty: goods sharing the same tariff classification, description and (where required) origin. Because of IT limitations, the fee is applied per declaration line, whatever the quantity on that line.
- Any value. Unlike the €3 duty, the fee also applies to distance-sale consignments above €150.
- Permanent. The €3 duty is temporary. The handling fee is not.
- Non-refundable. Once the customs declaration is accepted, the fee stays due, even if goods are not released or are later returned.
- VAT is charged on it. The fee counts as part of the VAT taxable amount. Under IOSS, if you charge it to the customer at checkout, it goes into your IOSS VAT return. Under the Special Arrangements or standard import VAT, import VAT is charged on it.
- Declaration code. From 1 November 2026, declarants must include TARIC document code Y126 on H1, H6 and H7 declarations for distance-sale goods. That code triggers the fee.
Who pays and what it covers
The fee is owed by the customs declarant: the platform, seller, carrier or agent that files the declaration. Dutch Customs confirms the declarant pays €2 per declaration line for e-commerce goods delivered to EU consumers. Its example: one parcel with 2 shirts, 3 sweaters and 1 hat has 3 lines, so the fee is €6. Dutch Customs also says the fee is not part of the customs value, is non-refundable even when delivery fails or the parcel is refused, and must be covered by a guarantee.
Ireland’s Revenue says the fee will be paid by the e-commerce seller or the delivery business, which may pass it on to consumers. It applies to goods shipped from Great Britain, and it does not apply to gifts between private individuals.
What it costs per parcel
For a parcel worth €150 or less, each distinct item now costs €5 before VAT: €3 duty plus €2 fee. Revenue’s example: a €10 parcel with a pen, a notebook and a key ring costs €9 in duty plus €6 in handling fees, so €15 plus VAT. Above €150, normal duty rates apply plus €2 per item.
A note on conflicting carrier information
Most carriers describe the fee correctly as €2 per declaration line. At least one UK parcel carrier’s public notice (Evri) describes the €3 duty as a single charge per shipment with €2 per unique item on top. That does not match the Commission guidance, which applies both the €3 and the €2 per item. If your carrier’s quote looks different, ask them to explain how they calculate it.
Product identifiers (PIDs)
Under the Commission guidance, PIDs are mandatory from 1 November 2026 for goods sold in distance sales with an intrinsic value up to €150. They could be provided voluntarily from 1 July 2026 without penalties. B2B flows are in principle not affected.
Three identifiers are involved:
- M-PID (merchant product identifier): your own code, for example your SKU. The guidance says it must be unique on each website, marketplace or platform. Required.
- NS-PID (non-standardised manufacturer identifier): the manufacturer’s or supplier’s own code, for example a model number. Required. If none exists, the manufacturer or supplier is expected to assign one.
- S-PID (standardised manufacturer identifier): a code based on an international standard, such as an EAN barcode or ISBN. Required if it exists. If not, the exception code Y081 is declared.
Some details sellers often miss:
- Use model-level identifiers. The guidance says deliberately using batch- or unit-level codes when a model-level code exists is an infringement.
- Bundles: report the PIDs of each product in the bundle.
- Personalised and print-on-demand goods get no special treatment. Report the PID of the underlying product, such as the blank T-shirt.
- Simplified entries are allowed for certain handmade and artisanal goods, certain agricultural products, and antiques and collectibles, listed by tariff code in section 8.8 of the guidance.
Is there a grace period?
This is unclear. FedEx says the Commission has asked Member States to take a “pragmatic and collaborative approach” during a transition period currently expected to end in early 2027, and that FedEx will apply interim measures when PIDs are missing. We could not find this transition period in the Commission guidance we reviewed, which says effective enforcement starts on 1 November 2026. DHL Express mentions no grace period and warns that missing PIDs can cause delays, holds or returns to origin. Treat 1 November as a hard deadline.
DHL’s page also describes PIDs as required “regardless of shipment value”. The Commission guidance limits the requirement to consignments up to €150. We follow the Commission.
What to do this week
- Add M-PID, NS-PID and S-PID (or “no S-PID”) fields to every product you ship to the EU, and make sure your shipping software sends them to the carrier.
- Check your carrier’s integration. FedEx says electronic PID submission in some of its older software is planned only for March 2027, and suggests printing PIDs on commercial invoices until then.
- Add €2 per item to your landed-cost calculation for all EU consumer orders, including orders over €150.
- Update your returns terms. Neither the €2 fee nor, in most cases, the €3 duty comes back when a parcel is returned.
For background on the €3 duty, see The EU’s €150 duty exemption is gone.
Sources
- EUR-Lex, Commission Delegated Regulation (EU) 2026/2152: https://eur-lex.europa.eu/eli/reg_del/2026/2152/oj/eng
- European Commission, EU Customs Reform: https://taxation-customs.ec.europa.eu/customs/eu-customs-reform_en
- European Commission, Guidance on the EUR 3 customs duty and Union handling fee: https://taxation-customs.ec.europa.eu/document/download/053e5b4e-f0be-4f20-9a23-3e3b659a6676_en?filename=Customs%20Guidance%20on%20EUR%203%20customs%20duty.pdf
- Dutch Customs, Handling fee for e-commerce: https://www.douane.nl/en/themes/import-and-export/import/e-commerce/handling-fee-for-e-commerce/
- Revenue (Ireland), press release on the Union Handling Fee: https://www.revenue.ie/en/corporate/press-office/press-releases/2026/pr-092926-handling-fee.aspx
- FedEx, EU customs changes: https://www.fedex.com/en-ca/shipping-services/international/regulatory/eu-customs-changes.html
- Evri, EU customs update November 2026: https://www.evri.com/news/eu-customs-update-november-2026
- DHL Express, EU customs changes 2026: https://www.dhl.com/discover/en-th/logistics-advice/import-export-advice/eu-customs-changes-2026
Last updated: 29 October 2026. This article is general information, not legal or tax advice.