New EU charges on low-value imports: fixed customs duty and proposed handling fee

The European Union is introducing new measures targeting low-value goods imported from outside the EU. These developments form part of a broader policy response to the sharp increase in cross‑border e‑commerce and aim to ensure a more balanced contribution to customs revenues and administrative costs. As of 1 July 2026, a fixed customs duty will apply for low-value consignments. In addition, discussions are ongoing regarding the introduction of a separate handling fee to cover administrative costs. This article outlines the key elements of these developments and their implications for businesses engaged in cross-border trade.

Fixed customs duty for consignments up to € 150

From 1 July 2026, a flat-rate customs duty of € 3 per product will apply to goods imported into the EU with an intrinsic value not exceeding € 150. This measure represents a significant shift from the current framework, under which goods below this threshold were generally exempt from customs duties. The new system introduces a uniform tariff structure designed specifically for low-value e-commerce shipments.

Importantly, the € 3 duty is applied per individual product category, meaning that consignments containing multiple distinct goods with different HS-codes will be subject to cumulative charges. As a result, the total customs burden may increase substantially depending on the composition of the shipment.

The measure applies in particular to goods supplied by sellers making use of the Import One Stop Shop (IOSS). The IOSS system, which facilitates the declaration and payment of VAT on low-value imports, currently covers the vast majority of e-commerce consignments entering the EU.

It is important to note that consignments exceeding € 150 remain subject to the standard customs duty regime under the EU Common Customs Tariff.

Proposed handling fee for administrative costs

In addition to the fixed customs duty, the European Commission has proposed the introduction of a handling fee of € 2 per consignment. This fee is intended to compensate for the administrative burden associated with processing large volumes of low-value imports.

The Commission has suggested a possible entry into force in November 2026. However, several Member States, including the Netherlands, have advocated for an earlier implementation date aligned with the introduction of the € 3 customs duty.

Alongside the EU-level proposal, some Member States are exploring or have already implemented national handling fees. This has resulted in a fragmented landscape, with different approaches emerging across the Union.

The Dutch government has, for the time being, indicated its preference for a harmonized EU-wide approach and has postponed the introduction of any national handling fee. Nevertheless, it continues to monitor developments in other Member States closely, as divergent national practices may influence future policy decisions.

Implications for businesses

The introduction of these new charges is expected to have an impact on businesses involved in importing or selling low-value goods into the EU.

Pricing and commercial strategy
Businesses may need to reassess their pricing models to reflect the additional cost burden. The cumulative effect of per-product duties and potential handling fees could significantly affect margins, particularly business models based on high-volume, low-value sales.

Supply chain and logistics
The new regime may also influence logistics and fulfilment strategies. Decisions around packaging, product bundling, and shipment composition may become increasingly relevant as businesses seek to minimize cumulative duty exposure and optimize overall cost efficiency.

More information?

At aaff, we aim to create value by sharing knowledge, providing insights and offering practical advice. The introduction of the fixed customs duty and the proposed handling fee will bring significant changes. Curious about how these developments may impact your organisation or how best to prepare? Please feel free to contact our VAT specialist.