Businesses shipping goods directly to consumers in the European Union will face new customs charges from 1 November 2026, as the EU introduces a €2 handling fee on e-commerce imports arriving from outside the bloc, including Great Britain.
The new Union Handling Fee (UHF) will apply to qualifying business-to-consumer (B2C) shipments, regardless of their value, adding another cost for businesses involved in cross-border online sales.
The measure forms part of the EU’s wider customs reform programme, which aims to modernise customs procedures and address the growing volume of low-value parcels entering the European market.
How Will the New €2 Handling Fee Work?
From 1 November, a €2 handling fee will be charged for each distinct item within a qualifying e-commerce consignment arriving from outside the EU.
The charge is based on the number of different items declared, not the total number of individual products.
For example, a parcel containing three different products would attract a €6 handling fee. However, a parcel containing two identical products would generally be treated as one distinct item, resulting in a €2 fee.
The new charge will apply regardless of the value of the goods and will be separate from existing customs duties and VAT.
It will also be non-refundable, including where goods are subsequently returned or found to be faulty.
Additional Customs Charges for Low-Value Imports
The handling fee follows another significant change introduced on 1 July 2026, when the EU removed the customs duty exemption previously available for qualifying low-value e-commerce imports.
Under the temporary arrangements, a €3 customs duty applies per distinct item to qualifying consignments valued at €150 or less.
From 1 November, both charges will apply to eligible shipments.
For example, a parcel containing three different products valued at €10 in total could incur:
- €9 in customs duty (€3 per distinct item).
- €6 in handling fees (€2 per distinct item).
- Any applicable VAT.
This would bring the combined customs duty and handling fees to €15, excluding VAT.
For consignments valued above €150, the normal applicable customs duty rates will continue to apply, alongside the new handling fee.
Who Will Be Responsible for Paying?
The Union Handling Fee is primarily aimed at the businesses involved in bringing e-commerce goods into the EU, including online sellers, marketplaces and delivery operators.
Although the fee is not designed as a direct charge on consumers, businesses may choose to pass the additional cost on to customers.
Depending on the arrangements used by the seller or delivery provider, charges may be collected at checkout or before delivery.
The new rules apply to qualifying B2C imports from non-EU countries, including goods shipped from Great Britain to EU consumers. They do not generally apply to ordinary business-to-business freight movements.
What Does This Mean for UK Exporters?
For UK businesses selling directly to consumers across Europe, the additional charge could increase the overall cost of fulfilling online orders.
Businesses shipping large volumes of individual parcels may be particularly affected, as handling fees can accumulate across multiple consignments.
UK exporters involved in e-commerce should review their shipping arrangements, customs declarations and pricing structures to understand how the changes could affect their operations.
It is also important to establish who will be responsible for paying the fee and whether any additional charges will be passed on to customers.
Part of Wider EU Customs Reforms
The new handling fee is one element of a broader programme to reform the EU’s customs system.
According to the European Commission, approximately 5.9 billion low-value e-commerce items entered the EU in 2025, four times the volume recorded in 2022.
The reforms are intended to improve customs oversight, strengthen compliance and manage the increasing administrative demands associated with cross-border online shopping.
Further changes are planned over the coming years, including the introduction of a new EU Customs Authority and a centralised EU Customs Data Hub.
For UK businesses trading with Europe, keeping up to date with these developments will be important when planning future shipments and managing customs obligations.
Beckchoice provides UK–EU road freight and in-house customs clearance services to support businesses trading across European markets.
If you have questions about your shipping requirements or need assistance with your UK–EU freight movements, contact our team.
References
- Council of the European Union – EU Action on the Influx of Small Parcels
- European Commission – EU Customs Reform
- Irish Revenue – Union Handling Fee, 1 November 2026
Disclaimer: Information is based on official guidance available as of 29 October 2026. Customs regulations and implementation guidance may be updated. Businesses should confirm the applicable requirements and charges with their customs representative or relevant authorities.