# EU €3 parcel duty is in force; €2 handling fee starts 1 November

> The €3 duty has applied since 1 July 2026, but the €2 Union handling fee's unit is disputed between sources and the market surveillance fee has no published amount or start date.

- Publication: The Sourcing Herald
- URL: https://sourcingherald.com/articles/eu-3-parcel-duty-is-in-force-2-handling-fee-starts-1-november
- Format: Comparison
- Section: Sourcing
- Published: 2026-10-10
- Sources last checked: 2026-10-09

## Key points

- The EU's €3 temporary customs duty per item on consignments up to €150 has applied since 1 July 2026 and is the only one of the three charges confirmed in force [2].
- The €2 Union handling fee is scheduled to start on 1 November 2026, but sources disagree on whether it is charged per item or per declaration line [1][4].
- The Union market surveillance fee has no published amount or start date, and is only mentioned in a leaked draft of the European Product Act [1][5].
- On a sample cart of three T-shirts and a watch, the total before VAT would be €10 or €14 depending on how the €2 fee is counted, excluding the unpriced surveillance fee [2][4].

The €3 temporary customs duty is the only one of the three charges on low-value EU imports confirmed in force, applying since 1 July 2026 [2]. The €2 Union handling fee is scheduled to start on 1 November 2026 [3], but sources disagree on whether it is charged per item or per declaration line [1][4]. The Union market surveillance fee has no published amount or start date [1][5]. Sources checked on 9 October 2026.

## The €3 duty is the only charge in force

From 1 July 2026 the EU applies a temporary €3 customs duty per item on low-value consignments up to €150 from outside the EU, ending the duty exemption that applied until 30 June 2026 [2]. The duty is flat until 1 July 2028, when normal customs duties apply depending on the type of good [2].

The duty is charged per item, based on tariff classification, not quantity [2]. The Commission's example shows five T-shirts paying €3 in total, because they fall under one tariff line, while one T-shirt plus one watch pays €6 [2]. It applies to distance sales of goods in consignments up to €150, regardless of VAT scheme (IOSS, Special Arrangements or standard VAT) [2].

The declarant pays the duty: the seller or importer, including IOSS holders and special arrangements users [2]. The Commission describes the duty as a fixed charge “per item (not per parcel)” [2].

## The €2 Union handling fee is scheduled, and its unit is disputed

A Commission news item dated 7 October 2026 states: “From 1 November 2026, the EU will apply the €2 Union handling fee” [3]. Pasquale Pillitteri reports that the amount is set in delegated regulation C(2026) 6694, dated 21 September 2026 [4], which the Commission lists among its key documents [3]. Its Article 1 says the amount “shall be EUR 2 per item” [4].

This is a change from earlier guidance. The Commission's 8 June 2026 guidance described a “Proposed Union handling fee” with its amount and date of application still to be determined, and called it “a fee and not a customs duty” that aims to cover customs processing costs [2]. The Commission says its guidance is updated periodically [3].

The unit is the open point. Ecommerce News Europe reports the fee is charged per declaration line [1]. Pillitteri says the act never defines “item”, that the Dutch government writes “per productgroep” (per tariff line), and that some outlets write “per parcel”, a formula the text does not support [4]. The fee applies from the tenth day after Official Journal publication, with 1 November set as the deadline in the Union Customs Code, and the bill goes to the declarant [4].

## The market surveillance fee has no published amount or start date

A leaked draft of the planned European Product Act mentions a “Union market surveillance fee”, intended to help finance market surveillance and product inspections [1]. Under the draft, importers would in principle pay it, but who is liable for direct shipments from online retailers is still to be determined [1]. The fee must be proportional to estimated costs and lower for bulk imports than for individual parcels sent to consumers [1].

Osborne Clarke published on 1 October 2026 that the draft was leaked ahead of the Commission's expected formal proposal on 6 October 2026 [5]. The sources reviewed do not confirm whether that proposal has been published, and none gives an amount. We would not put a number on this fee in any budget yet.

## The three charges side by side

| Charge | Status | Amount | Unit | Applies from | Payer | Best fit |
|---|---|---|---|---|---|---|
| €3 temporary customs duty | In force [2] | €3 flat [2] | Per item, by tariff classification [2] | 1 July 2026, until 1 July 2028 [2] | Declarant: seller or importer, including IOSS holders [2] | Consignments up to €150 into the EU, all VAT schemes [2] |
| €2 Union handling fee | Scheduled; start date set in Commission news item of 7 October 2026 [3] | €2 [3][4] | Disputed: “per item” in act wording, undefined [4]; per declaration line [1]; per product group per Dutch government [4] | 1 November 2026 [3] | Declarant [4] | Distance sales, including goods above €150 [4] |
| Union market surveillance fee | Leaked draft only [1][5] | Not published | Not published | Not published | Importers in principle; direct-shipment liability undetermined [1] | Not published |

## How the charges stack on a sample order

The sources do not give a combined figure, so the calculation below is ours, using the reported amounts.

Pillitteri's example is a cart of three T-shirts and a watch [4]. The duty is €6, because the cart has two tariff lines [2][4]. If the €2 fee applies per item, the cart has four items and the fee is €8, giving €14 before VAT [4]. If it applies per tariff line, the fee is €4 and the total is €10 before VAT [4]. The surveillance fee is not included in either total, because no amount is published [1][5].

Our view: a flat charge is a larger share of a low unit price, so multi-line, low-value orders feel the stacking most.

## Genuine advantages and who each charge suits

Each charge has a case in its favour. The €3 duty is confirmed, flat per item by tariff classification, and applies across IOSS, Special Arrangements and standard VAT [2]. The €2 handling fee is presented as cost-based, covering customs processing, and the Commission must review it every two years [4]. The surveillance fee is designed to be lower for bulk imports than for individual parcels [1].

Sellers who need certainty now should model the €3 duty first, because it is the only confirmed charge [2]. Sellers and importers that declare goods to the EU carry the duty and the handling fee bill [2][4], and platforms and sellers shipping from outside the EU may pass these on to final prices [4]. The Commission says the duty applies “whether it is buying in bulk or individually” [2], and the leaked draft says the surveillance fee should be lower for bulk imports [1], but no bulk rate is published.

## What to check before 1 November 2026

- Read delegated regulation C(2026) 6694 yourself to confirm whether “per item” means per item or per tariff line. Trade reports disagree [1][4].
- Check whether the Commission has published the surveillance fee proposal, and whether it sets an amount, start date or payer.
- Work out the €3 duty per tariff line for each product in your catalogue, using the Commission's per-item, per-tariff method [2].
- Note the product identifier dates: they become mandatory on 1 November 2026, and can be declared voluntarily from 1 July 2026 [2].
- Note that the EU Customs Data Hub becomes mandatory for e-commerce on 1 July 2028 [3].

For how the duty affects landed cost, see our earlier explainer, [EU €3 parcel duty: how it is counted and what it adds to costs](/articles/eu-3-euro-parcel-duty-how-it-is-counted-and-what-it-does-to-landed-cost) [2].

## Frequently asked questions

### Is the EU €3 duty in force now?

Yes. The EU applies a temporary €3 customs duty per item on low-value consignments up to €150 from 1 July 2026, until 1 July 2028 [2].

### When does the €2 Union handling fee start?

The Commission's news item dated 7 October 2026 states the fee applies from 1 November 2026 [3]. The amount is set in delegated regulation C(2026) 6694 [4].

### Is the €2 handling fee charged per item or per line?

Sources disagree. Ecommerce News Europe reports it is charged per declaration line [1], while the act says EUR 2 per item but does not define item [4].

### How much is the market surveillance fee?

No amount has been published. It appears only in a leaked draft of the European Product Act, and the sources reviewed do not confirm whether the formal proposal has been published [1][5].

## Sources

1. EU wants to introduce another parcel tax — Ecommerce News Europe (Eurolutions), published 2026-10-09. https://ecommercenews.eu/eu-wants-to-introduce-another-parcel-tax/
2. Guidance and legal text on temporary flat fee on low-value imports which will apply until 1 July 2028 — European Commission, Directorate-General for Taxation and Customs Union, published 2026-06-09. https://taxation-customs.ec.europa.eu/news/guidance-and-legal-text-temporary-flat-fee-low-value-imports-which-will-apply-until-1-july-2028-2026-06-08_en
3. EU Customs Reform - Taxation and Customs Union — European Commission, Directorate-General for Taxation and Customs Union, published 2026-09-21. https://taxation-customs.ec.europa.eu/customs/eu-customs-reform_en
4. EU Sets €2 Handling Fee on Non-EU Parcels, Coming in November — Pasquale Pillitteri, published 2026-09-26. https://pasqualepillitteri.it/en/news/18538/eu-handling-fee-2-euro-non-eu-parcels
5. Leaked draft European Product Act gives the Commission direct enforcement powers and exposes marketplaces to liability as authorised representatives — Osborne Clarke, published 2026-10-01. https://www.osborneclarke.com/insights/leaked-draft-european-product-act-gives-commission-direct-enforcement-powers-and-exposes