The Union handling fee applies to parcels of any value and is non-refundable

From 1 November 2026, the fee for the handling of customs controls (Union Handling Fee – UHF) relating to distance sales of goods originating in third countries will come into force. This measure is expressly provided for in the new Union Customs Code (Article 20(2) of Regulation (EU) 2026/2108) and is set at 2 euros by Delegated Regulation (EU) 2026/2152, adopted by the European Commission on 21 September 2026 and published in the Official Journal of the European Union last Thursday.

In order to clarify how it works, on 5 October the Commission updated the relevant guidelines, which cover not only UHF but also the €3 tariffs and apply to the same transactions. To fully understand the nature of the tax, it is necessary to consider two elements highlighted by the European Commission itself in the guidelines: the first element is that the tax is levied in return for the services provided in processing a request for the release of goods for free circulation when such goods are sold at a distance; the second element is that the fee is intended to cover at least the costs relating to data verification, the performance of risk analysis, the relevant infrastructure and controls, including the services provided by the EU customs authority.

It follows from the first element that the measure applies to distance sales, which are those supplies of goods dispatched or transported by the supplier or on their behalf, even where the supplier is indirectly involved in the transport or dispatch of the goods from a third territory or a third country to a final consumer (B2C transactions). Still with regard to this first element, the European Commission emphasises that, unlike the €3 tariff, the UHF is not limited to transactions involving goods with an intrinsic value of less than €150, but applies to all distance sales regardless of value. Comparing the UHF further with the €3 tariff, it should be noted that the tax is permanent, whilst the tariff – precisely because it relates to distance sales of goods with a value not exceeding €150 – will cease to apply when the specific exemption threshold is definitively abolished (1 July 2028).

A reading of the second point provides a full understanding of the purpose of the levy, which will have a direct impact on the capacity and effectiveness of national customs authorities’ controls; this is achieved not only through the funding of infrastructure, but also through the coverage of costs relating to the services provided by the European Customs Authority (Euca).

Moving on to the operational level, the UHF arises at the same time as the customs debt, upon acceptance of the customs declaration. From this point onwards, as the charge relates to activities carried out by the supervisory authorities, it is generally non-refundable.