The EU €2 handling fee: per item or per parcel?
The Union handling fee is EUR 2 (€2) per item on goods imported into the EU, and it has applied since 1st November 2026 (Delegated Regulation (EU) 2026/2152). It applies whatever the parcel's value, it is not refundable and it is not temporary. On a parcel worth up to EUR 150 it comes on top of the EUR 3 customs duty, so each item carries EUR 3 plus EUR 2.
The fee and the duty side by side
| Union handling fee | Temporary customs duty | |
|---|---|---|
| Amount | EUR 2 per item | EUR 3 per item |
| Applies to | Parcels of any value | Parcels worth up to EUR 150 |
| Starts | 1st November 2026 | 1st July 2026 |
| Ends | It is not temporary | 1st July 2028 |
| Charged | Per line of the customs declaration, whatever the quantity | Per line of the customs declaration, whatever the quantity |
Per item, per line, per parcel: what the words mean
An item is one or more goods in a parcel that share the same tariff classification (their HS code), description and, where it is declared, country of origin. The rule defines it in Article 5(78) of the new Union Customs Code. Customs charge the fee, and the EUR 3 duty, per line of the customs declaration irrespective of the quantity. So the answer to “per item or per parcel?” is: per item, and a parcel has as many items as it has different kinds of goods.
Two identical pens are one item. A pen and a notebook are two. Where the EUR 3 duty applies, grouping different goods into one item is not allowed.
Worked examples
| The parcel | Items customs count | EUR 3 duty | EUR 2 fee | Together |
|---|---|---|---|---|
| Five identical pens, worth EUR 15 | 1 item | EUR 3 | EUR 2 | EUR 5 |
| A pen and a notebook, worth EUR 25 | 2 items | EUR 6 | EUR 4 | EUR 10 |
| Three products with different tariff codes, worth EUR 120 | 3 items | EUR 9 | EUR 6 | EUR 15 |
| One product, worth EUR 300 | 1 item | Does not apply: the parcel is above EUR 150 | EUR 2 | EUR 2 fee |
Examples to show how the rules add up, not a customs ruling. They count only the EUR 3 duty and the EUR 2 fee: VAT and any other charge are separate and not shown. Your carrier or customs agent has the last word on how this applies to your parcels.
Why your HS codes and countries of origin matter
Customs use the HS code to group the goods in a parcel into items, and, where it is declared, the country of origin as well. Some declarations carry the 10-digit TARIC code and the origin; others carry the 6-digit HS code and no origin. A missing or inconsistent code can change how many items a parcel counts as, and so how much duty and fee it carries. Fill them in on every variant: HS codes for Shopify stores and country of origin on Shopify.
Where the rule stands
Commission Delegated Regulation (EU) 2026/2152 of 21st September 2026 (C(2026)6694) sets the amount of the Union handling fee at EUR 2 per item. It supplements Regulation (EU) 2026/2108, the new Union Customs Code, whose Article 20(2) provides for the fee. It was published in the Official Journal on 22nd October 2026, entered into force that day and has applied since 1st November 2026. Its first recital describes the fee as a fixed amount per item for handling a request to place goods under release for free circulation when they are sold in distance sales to a customer in the EU.
The Commission's guidance of 5th October 2026 says the fee applies irrespective of the items' value. It is not temporary and it is not refundable. It is separate from the EUR 3 duty, which is why the two are added in the examples above. The product identifiers start the same day: what they are and where they go in Shopify.
Common questions
Is the EU handling fee EUR 2 per item or per parcel?
Per item, as customs define an item: goods in a parcel that share the same tariff classification, description and, where it is declared, origin. It is charged per line of the customs declaration, whatever the quantity, so a parcel can carry several fees.
Does the EUR 2 fee apply to parcels worth more than EUR 150?
Yes. The Commission's guidance says the fee applies irrespective of the items' value. The EUR 3 duty and the product identifiers are the parts limited to parcels worth up to EUR 150.
Is the EUR 2 fee the same as the EUR 3 duty?
No. They are separate. On a parcel worth up to EUR 150 the fee comes on top of the EUR 3 duty, so each item carries EUR 3 plus EUR 2.
When does the EUR 2 handling fee start?
It has applied since 1st November 2026. Commission Delegated Regulation (EU) 2026/2152 of 21st September 2026 sets the amount at EUR 2 per item; it was published in the Official Journal on 22nd October 2026 and applies from 1st November 2026.
Can the EUR 2 fee be refunded?
No. The Commission's guidance describes it as non-refundable.
Does the handling fee end in 2028 like the EUR 3 duty?
No. The EUR 3 duty is temporary and ends on 1st July 2028. The handling fee is not temporary.
Do I pay more if I send more units of the same product?
Not for the same item. Two identical pens are one item, so the duty and the fee are charged once for the line, whatever the quantity. A pen and a notebook are two items.
Check your catalogue
PIDReady is a Shopify app that checks every variant for the three identifiers, the HS code and the country of origin, helps you fill the gaps one by one or in bulk, and downloads a file for your carrier. The free plan does every fix, for any size of store.
Questions about the rule, app or no app? Email support@pidready.com: we reply within one working day.
More guides
Sources
- Commission Delegated Regulation (EU) 2026/1022 of 30th April 2026 (EUR-Lex). It was published in the Official Journal on 1st July 2026 with 30th June in its title; the Official Journal's corrigendum of 3rd July 2026 corrected that date to 30th April.
- Commission Delegated Regulation (EU) 2026/2152 of 21st September 2026 (EUR-Lex): the Union handling fee is EUR 2 per item. Published in the Official Journal on 22nd October 2026; it applies from 1st November 2026.
- European Commission, guidance on the temporary EUR 3 customs duty and the Union handling fee, version of 5th October 2026