EU €2 Handling Fee Starts November 1: Charged per Declaration Line, Not per Parcel

From November 1, 2026, goods sold from China to individual consumers in the EU will incur an additional “Union handling fee” (UHF) of 2 euros upon import.
This is not a per-parcel fee. The European Commission’s guidance is clear: the fee is charged per declaration line, at 2 euros per line. Regardless of how many items a parcel contains, the fee is 2 euros if they are all on the same declaration line; if they require 2 declaration lines, the fee is 4 euros.
How much is charged per parcel?
For example, suppose a parcel contains 5 identical pure cotton T-shirts and 1 phone case:
| Declaration method | Number of declaration lines | UHF |
|---|---|---|
| 5 T-shirts on one line, with the phone case on a separate line | 2 | 4 euros |
| Only 5 identical T-shirts | 1 | 2 euros |
Whether there are 5 or 50 T-shirts makes no difference to this fee. What matters is the number of declaration lines.
Keep in mind that whether goods can be grouped on one line depends on their tariff classification and declaration requirements. You cannot force different products onto one line just to save money. Incorrect classification can lead to inspections, additional duty payments, and return shipments—problems far more costly than a few euros.
The figures above cover only the UHF itself. Duty, VAT, and any customs clearance service fees charged by the courier are calculated separately.
Goods worth more than 150 euros are also subject to the fee
Many people confuse this with the temporary 3-euro duty taking effect on July 1. They are different: the 3-euro duty applies only to parcels valued below 150 euros, while the UHF has no upper value limit. As long as the goods are sold through distance sales to individual consumers in the EU, the fee applies even if their value exceeds 150 euros.
By contrast, ordinary trade between businesses does not constitute distance sales and is generally outside the scope of the fee, depending on the nature of the transaction. Gifts sent between private individuals are also exempt.
The fee is also non-refundable once paid. According to Ireland’s Revenue, the 2 euros cannot be refunded if the buyer returns the goods, even when the return is due to a product defect.
Check with your shipping provider before dispatch
If you sell B2C to Europe, ask your shipping provider these three questions when confirming a DDP (Delivered Duty Paid) rate:
- Does the quote include the UHF?
- How many declaration lines is it based on?
- Who pays this fee—the sender or the recipient?
List the UHF, duty, VAT, and customs clearance service fees separately to avoid missing or double-counting any charges.
Before shipping to Europe, use the shipping rate lookup to compare rates across shipping services, then check surcharges, remote area addresses, and the current month’s fuel surcharge.
Legal basis
The fee amount is set by Commission Delegated Regulation (EU) 2026/2152, adopted on September 21, published in the Official Journal of the European Union on October 22, and applicable from November 1. The charging basis and scope come from the October 5 version of the European Commission’s guidance. The guidance itself is not legally binding; the specific collection arrangements for each courier service are subject to the provider’s notices.
Sources
- European Commission Directorate-General for Taxation and Customs Union news: October 8, 2026, Updated guidance on the €3 customs duty now includes info on Union handling fee
- European Commission guidance on the temporary 3-euro customs duty and Union handling fee: October 5, 2026 version, pages 6, 9, 14—15
- Ireland’s Revenue: Union Handling Fee: Details on non-refundable fees, the exemption for gifts, and other rules
- Commission Delegated Regulation (EU) 2026/2152, Official Journal of the European Union, October 22, 2026


