E-commerce: delivery costs rise with the new European handling fee

Whilst the Italian tax on low-cost parcels may well be scrapped once and for all as part of the budget measures, the handling fee introduced by the European Union under Regulation (EU) 2026/2108 of 16 September 2026 came into force on 1 November. The two-euro charge applies to all consignments from non-EU countries, regardless of the value of the goods, with the aim of covering the rising costs of customs checks. This is pending the mandatory use of the European Customs Data Hub, which will come into effect on 1 July 2028.

This is not the only levy affecting purchases from third countries: in addition, there is the temporary tariffs provided for in EU Regulation 2026/382, which apply from 1 July 2026 for two years to consignments with a total intrinsic value not exceeding 150 euros, in the context of distance sales of imported goods, thereby abolishing the so-called de minimis exemption which, until this date, protected consignments of negligible value. The three-euro charge applies to each individual type of item (based on customs classification) imported, even where the consignment consists of multiple items. In practice, a parcel containing a cotton T-shirt and a woollen jumper purchased for less than 150 euros on a non-EU platform is subject to a cumulative tariff of 6 euros, as the customs headings for cotton and wool are different. Added to this amount is a handling fee of 2 euros, bringing the total ‘extra cost’ to 10 euros compared with purchasing the same products a year ago; VAT is then applied to this amount (bringing the total to 12.20 euros).

The tariffs on small parcels – which had been strongly called for by European businesses and e-commerce operators and were also advocated by the Commission in a 2025 recommendation – were introduced to curb the proliferation of cross-border purchases of low-value goods within the EU: according to data released by the Commission itself, the number of low-value parcels cleared through customs in the EU market has quadrupled in four years, rising from 1.4 billion in 2022 to 5.8 billion in 2025 (+26 per cent on 2024). Almost all (93 per cent) of these consignments originated in China. The first effects have already been felt at national level. According to the Customs and Monopolies Agency, from January to September 2026, import declarations issued for non-EU parcels valued at less than 150 euros fell by 31 per cent. In the two-month period of July–August alone (see *Il Sole 24 Ore* of 15 September 2026), the decline in low-cost imports recorded in Italia was 39 per cent compared with the previous two-month period, and the total revenue from the new European tax amounted to 83 million euros. According to the Agency’s director, Roberto Alesse, the new €2 charge will also have an impact on low-cost parcels: ‘The introduction of the European handling fee forms part of the EU’s response to the extraordinary growth in small e-commerce consignments from third countries. The measure is likely to have a particular impact on very low-value consignments, making it less cost-effective to split purchases’.

Confirmation of the impact of the EU tax on small parcels is also coming from operators: ‘Based on the data we have received from our main cargo airport for Italia, Milan Malpensa, we have recorded a decline in e-commerce shipments as early as the first few months of 2026, following the announcement of the Italian tax on small parcels: in February 2026, the proportion of e-commerce shipments out of the total arriving from non-EU countries stood at 12 per cent, compared with 29 per cent in February 2025; by July 2026, this share had fallen further to 11 per cent,” says Lucia Padoan, vice-president of Anama (National Association of Air Freight Agents). This figure, which is not broken down by the value of the goods, therefore points to a general decline in online purchases from non-EU markets: ‘We believe, however, that lower-value shipments are the hardest hit, as they are likely to be affected more than others by the application of the handling fee as well.’

DHL Express has also, as of 1 July 2026, observed the initial impact of the tax on small parcels: ‘Initial evidence suggests a slight decline in the volume of small parcels arriving from non-EU countries. However, it is still too early to assess the structural effects,” explains Nazzarena Franco, Chair and CEO of DHL Express Italy, to Il Sole 24 Ore.Rather than a reduction in international trade, we believe we may witness a gradual evolution of logistics and distribution models, with a greater presence of logistics infrastructure in Europe and a different organisation of shipments along the supply chain. ‘The challenge is not to slow down international trade, but to support its growth through clear rules applied uniformly to all operators.’