Mini parcels from outside the EU: the handling fee will be 2 euros; this will be added to the 3-euro tariff

As mentioned, tariffs and handling fees remain separate measures. The former is a levy on goods. The latter serves to cover the costs incurred by customs authorities in managing the flow of consignments: data collection and verification, risk analysis, checks on goods and infrastructure.

According to the Commission, the two euros correspond to the approximate costs of the customs supervision required to release goods sold online for free circulation. In 2025, there were around 6 billion items contained in small e-commerce consignments processed in the EU, 90 per cent of which originated in China. Inspections carried out in the same year across the 27 Member States revealed that over 60 per cent of the products checked did not comply with European standards.

The tax will not be collected from the consumer upon delivery. Under the new Code, customs liability for online sales passes to the operator who sells or facilitates the distance sale. This covers major platforms such as Shein, Temu and AliExpress, as well as non-EU sellers on other marketplaces, including Amazon. Operators will, however, be able to pass on the cost to the final prices.

The amount is not final. The Code stipulates that the Commission must draw up a report every two years on the costs incurred by customs authorities, on the basis of which the two euros may be revised.

From 1 July 2028, a second handling fee will also come into effect for goods passing through customs warehouses prior to sale; the amount of this fee has not yet been set by the delegated act. This is the same date on which the flat-rate tariff of three euros, introduced by Regulation 2026/382 as a temporary measure, will expire.

At national level, the two-euro charge per consignment provided for in the 2026 Budget Act remains unresolved. It was due to come into effect on 1 July, then was postponed to 1 October and now, following the decree suspending the motor vehicle tax, to 1 December.

The government must therefore find a way to avoid overlap with the EU tax without losing revenue. The two postponements have already cost just over 102 million in funding, and from 2027 the public finances will be short of 245 million a year.