From November 1, 2026, the European Union applies a new fee for customs processing of goods purchased remotely outside the EU. The rate is €2 per commodity item in the declaration, so the payment for one parcel may be higher. The rule also applies to online sales with shipment of goods from Ukraine to buyers in the EU.
The European Commission confirmed the start date of the Union Handling Fee — a pan-European processing fee. It is intended to cover customs costs for data verification, risk analysis and control of incoming goods.
The key detail for calculation is the number of commodity items, not boxes or physical objects. The European Commission guidance explains: the fee is charged per line of the customs declaration. Grouping goods into one item depends on their classification, description and, where applicable, origin.
French customs gives a simple example: two identical T-shirts can constitute one commodity category — then the new fee is €2. A T-shirt and a toy belong to different categories, so the fee will be €4. Packing different goods into one box alone does not limit the payment to two euros.
The fee applies to distance sales of imported goods regardless of the value of the consignment, including orders over €150. The regular free sending of a gift to a relative is not a distance sale: the e-commerce rules cannot automatically be extended to it.
Before customs, the declarant is responsible for payment. Depending on the clearance scheme, this role is performed by the participant in the VAT payment system for online sales IOSS, the operator of a special procedure, or a customs representative. Therefore, it is important for a Ukrainian seller to clarify with the marketplace and carrier who files the declaration and how the fee is included in the delivery calculations.
The new payment does not replace the temporary duty of €3, effective since July for relevant low-value online orders. If both payments apply, one commodity item means €5 of duty and fee, two — €10. VAT and possible carrier services are not included in these amounts.
However, it is wrong to consider €5 a universal payment for any product from Ukraine. The European Commission guidance allows the application of a preferential duty when conditions of origin and documentation are met. The processing fee itself is nevertheless maintained also for goods benefiting from tariff preferences.
For the seller, the final burden depends on the composition of the order, the customs regime and the terms of work with the platform or carrier. The fixed rate of €2 does not mean the same surcharge for each box sent.
Based on materials from: European Commission — EU customs reform, European Commission guidance on the €3 duty and processing fee, French Customs — calculation examples, French Customs — clearance rules and payers
