Handling fee

What is the 3-euro measure?

Until July 1, 2026, the so-called de minimis rule applied: e-commerce shipments valued at up to €150 were exempt from import duties. The Council of the EU permanently abolished this exemption in February 2026. Since July 1, 2026, a temporary fixed customs duty of €3 per tax return line. This rate will remain in effect until July 1, 2028. After that, the standard EU Common Customs Tariff will apply, including to shipments valued at less than €150.

Please note: The €3 is an import duty, not an administrative fee. In addition, VAT payments via IOSS will continue as usual. You can read more about import duties in general on our page about import duties.

To which shipments does this rate apply?

The measure applies to e-commerce shipments that meet three conditions: the goods are valued at no more than €150, they originate from outside the EU, and they are delivered directly to a consumer in the EU. In practice, this includes packages from platforms such as Temu, Shein, and AliExpress, as well as any other online store that ships directly to EU consumers from a third country.

You pay the rate per declaration line, or per product category in a shipment:

If you file your tax return using the standard form in DMS and are eligible for a preferential rate—for example, based on the country of origin—you’ll pay that preferential rate instead of the fixed €3.

What is the handling fee?

The handling fee, officially known as the administrative fee, is a separate measure. This is not an import duty, but a fee for the additional oversight that customs exercises over the rapidly growing flow of e-commerce shipments. The legal basis for this is Article 52 of the Union Customs Code.

The European handling fee is expected to take effect on November 1, 2026, and will apply in all EU member states. The amount has not yet been determined as of this writing. In June 2026, the Netherlands decided not to introduce a national handling fee and is awaiting the European regulation. Countries such as France, Italy, and Romania, however, already have their own national versions in place.

Regulations regarding the handling fee are subject to change. Always verify the current status.

What does this mean for your tax returns?

For businesses that declare e-commerce shipments, more than just the rate will change as of July 1, 2026. Because a customs debt now arises with every import, you must to provide security for your tax returns. If you already have a Continuous Security (CGU) or Deferral of Payment (DPO) permit, you may need to adjust the reference amount. In addition, the DPO permit must be in the name of the taxpayer.

The tax returns themselves are filed through DECO, the e-commerce reporting system, or via DMS. Additionally, for DECO, users will need eHerkenning to log in starting August 5, 2026. In practice, we’ve noticed that providing security and adjusting reference amounts are the main sources of questions: this requirement is new for many e-commerce businesses.