A new EU customs charge, the Union handling fee, applies from 1 November 2026 to goods sold online from outside the EU and sent to consumers in EU member states. That includes goods shipped from Great Britain.
The fee is a fixed €2 per item. It is not linked to value, so it applies to consignments worth more than €150 as well as to low-value parcels. It is not refundable, including when goods are returned or found to be faulty.
What counts as an item
Under the EU customs code, an item is one or more goods in a consignment that share the same tariff classification, description and, where declared, origin. Irish Revenue gives these examples:
- a parcel with a pen, a notebook and a key ring is three items, so €6 in handling fees
- a parcel with two identical pens is one item, so €2
Who pays
The European Commission says the fee should be paid first and foremost by the declarant, meaning the platform, seller, carrier or agent that declares the goods to customs. Consumers declare goods only as a last resort. Sellers can pass the cost on, either at checkout or as a charge collected on delivery.
From 1 November, declarants must add TARIC document code Y126 to customs declarations for distance sales. Adding the code applies the fee automatically.
How it sits with the €3 duty
The handling fee comes on top of the temporary €3 customs duty per item on consignments worth up to €150. That duty has applied since 1 July 2026 and replaced the previous €150 duty relief. It runs until 1 July 2028, when normal tariff rates apply. Unlike the duty, the handling fee is permanent.
From 1 July 2028, a lower handling fee will apply to goods sold from a customs warehouse for distance sales. The Commission will review the amount of the fee.
Northern Ireland
Irish Revenue says the Windsor Framework means there are no customs declarations or charges on goods moving between Northern Ireland and Ireland. Goods sent from Great Britain to Ireland are liable for customs duty, VAT and, from 1 November, the handling fee.
The Commission says the fee covers customs authorities’ costs of checking data, risk analysis, infrastructure and controls for goods sold in distance sales.
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