What is the €2 handling fee from 1 November 2026, who pays, and is VAT charged on it?

From 1 November 2026, a €2 Union handling fee per item (per declaration line) applies to distance-sale imports into the EU, whatever the order value. It is non-refundable, and VAT is charged on the fee itself.

Who ends up paying depends on how your shipment is declared and on your delivery terms: some sellers include it in the checkout price, others leave it to be collected from the buyer at delivery. Either way, build it into your landed-cost calculations so your EU customers are not surprised.

Ask your carrier how they will collect the fee for your shipments, and check our EU rule tracker for the official sources.

Reviewed by our editors on 30 Oct 2026. General information, not legal or tax advice. See our EU rule tracker.