Effective 1 November 2026, the European Commission has updated its guidance on the €3 customs duty relief for low-value consignments to incorporate the new €2 Union handling fee introduced under Regulation (EU) 2026/xxx (amending Regulation 1186/2009). The handling fee applies to goods imported via distance sales not exceeding €150, collected by the customs declarant or the electronic interface facilitating the sale. The updated guidance clarifies calculation, collection, and reporting obligations for e-commerce platforms, postal operators, and express carriers.
Key Takeaways
- Fee Scope: The €2 fee is levied per consignment alongside the existing €3 customs duty exemption threshold, increasing the total cost of low-value imports.
- Declarant Responsibility: Electronic interfaces (marketplaces) deemed liable for VAT under the deemed supplier rules are also responsible for remitting the handling fee to customs authorities.
- Periodic Updates: The Commission will update the guidance periodically to reflect operational experience and stakeholder feedback, ensuring consistent application across Member States.
Disclaimer: This article is compiled and summarized by the AI based on publicly available information and is for general information purposes only. It does not constitute any form of formal tax advice, legal opinion, or basis for performance. Please consult a qualified professional tax advisor or legal counsel for tax advice.
Source: Read Official Announcement