Is the EU €2 handling fee the same as the €3 customs duty?
No. The €3 is a temporary customs duty: from 2026-07-01 it applies to qualifying e-commerce goods with intrinsic value up to €150, per taxable line ("item") in the declaration. The €2 is an "EU handling fee", not a duty: under Commission Delegated Regulation (EU) 2026/2152 it applies per item from 2026-11-01 to cover customs handling costs, and according to the Commission guidance its scope is not limited to parcels up to €150. Items are not counted by parcel and cannot be decided from product names alone; your broker confirms them under the declaration rules. Both are assessed separately from VAT.
- Applies to
- E-commerce goods sent from China directly to EU consumers (the €3 duty covers intrinsic value up to €150; the €2 fee has a wider scope, see the guidance).
Side by side
| €3 | €2 | |
|---|---|---|
| What it is | Temporary customs duty | EU handling fee (not a duty) |
| How it is counted | Once per taxable line ("item") in the declaration (Commission guidance, section 5.2) | Per item |
| Start | 2026-07-01 (until 2028-07-01, can be extended) | 2026-11-01 |
| Legal basis | Council Regulation (EU) 2026/382 | Delegated Regulation (EU) 2026/2152, under Article 20(2) of (EU) 2026/2108 |
| Charged to | Business (seller, importer, IOSS intermediary, etc.), not consumers | Same |
| Source | Council press release, 11 Feb 2026, Commission guidance | EUR-Lex (EU) 2026/2152 |
Worked example
Arithmetic only: a €60 consignment entering the EU after 2026-11-01. Assume your broker confirms 2 taxable lines under the declaration rules, and both are subject to the €3 duty and €2 fee:
- €3 duty: 2 × €3 = *€6.0*
- €2 handling fee: 2 × €2 = *€4.0*
- VAT is assessed separately under the applicable rules (under IOSS, collected by the seller or platform at sale)
What you can do yourself
- From 2026-11-01, quote the €3 duty and the €2 handling fee as separate lines; don't lump them into "duty".
- Ask your carrier or platform who declares the handling fee, who advances it, and whether it will be passed on to you.
- Calculate from the real order, goods and declaration rules; combining items in one package does not by itself make them one item.
When to use a licensed professional
- If you're unsure which tariff sub-heading applies or how "categories" are counted, talk to a customs professional in the importing country.
- If the handling fee a platform or forwarder charges doesn't match the regulation, ask them for the basis in writing.
Check before you pay, and warning signs
- Ask providers to quote duty, handling fee, VAT and service fees separately.
- "The €2 is the duty" or "pay the handling fee and you skip the duty" are both wrong.
Unknowns
- Definition of "item": the Commission guidance, section 5.2 (guidance PDF, pp. 14–15), cites Article 5(78) of the new Customs Code; fee scope is in section 3.2. The full text of (EU) 2026/2152 was still not opened.
- The Council press release says the €3 is per "category of item"; the Commission guidance explains it per taxable declaration line. This page follows the guidance; differences are still being checked.
Contact us