On 30 October 2026, the Polish National Revenue Administration (KAS) announced the introduction of a new EU-wide handling fee linked to the processing of customs declarations for distance sales of goods imported from third countries. This measure stems from the EU’s ongoing efforts to modernize customs procedures under the Union Customs Code (UCC) and the Import Control System 2 (ICS2). The fee applies to all economic operators submitting customs declarations for low-value consignments (up to EUR 150) sold via online platforms to EU consumers. The regulation aims to cover the administrative costs of enhanced security and safety controls on the rapidly growing e-commerce import volumes. Effective immediately, declarants must factor this fee into their customs clearance costs, with the exact amount determined by the Member State of declaration but harmonized at the EU level.
Key Takeaways
- Scope and Applicability: The fee covers all customs declarations for distance sales of goods not exceeding EUR 150 in intrinsic value, impacting e-commerce retailers, marketplaces, and logistics providers shipping to EU consumers from non-EU countries.
- Compliance and Cost Impact: Businesses must update their customs brokerage software and pricing models to incorporate the new fee, which is payable per declaration. Non-payment may lead to customs clearance delays, penalties, or refusal of release of goods.
- Regulatory Context: This change aligns with the EU’s Customs Reform Package and the phased rollout of ICS2 Release 3, requiring enhanced pre-arrival data. Companies should monitor national implementing acts for specific fee schedules and payment mechanisms.
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