New Union Handling Fee (UHF) of 2.00 EUR per item: what do e-commerce players need to know?
New Union Handling Fee (UHF) of 2.00 EUR per item: what do e-commerce players need to know?
The European Commission has published further guidance on the new Union Handling Fee of 2.00 euros per item, a measure that is part of the broader reform of European customs law and the approach to e-commerce imports from third countries.
What is the Union Handling Fee?
The Union Handling Fee is a fixed fee of 2.00 euros per item charged by the customs authorities for the handling of goods released for free circulation through distance selling. The fee should cover, inter alia, the costs of data checks, risk analyses, customs supervision and related infrastructure.
Unlike import duties, the UHF is not an ad valorem levy, but a fixed amount per individual item.
From when?
The Union Handling Fee is applicable from 1 November 2026 as a result of the entry into force of Delegated Regulation 2026/2152.
To which goods does the compensation apply?
The UHF applies to goods that:
- are sold via distance selling; and
- supplied from a third country to a customer in the European Union; and
- shipped by or on behalf of the supplier to the end customer.
Importantly, the UHF applies regardless of the value of the goods. Consignments with an intrinsic value of more than 150.00 EUR are also covered by the measure if they are the result of distance sales from a third country.
Relationship with the temporary customs charge of 3.00 EUR
Since July 1, 2026, certain e-commerce shipments with a value of up to 150.00 EUR are subject to a temporary import duty of 3.00 EUR per item. The new Union Handling Fee will be added to this if necessary.
For example, for a package with three separate items with an instrisic value lower than 150.00 EUR, this can mean in practice:
- 3.00 EUR temporary customs duty per item; and
- 2.00 EUR Union Handling Fee per item.
The total additional cost can therefore amount to 5.00 EUR per article.
Impact for e-commerce businesses
The measure mainly targets non-EU webshops and online platforms that sell goods directly to European consumers. The new fee will increase the cost of such import flows and will create an additional administrative burden for the e-commerce chain.
Companies that use IOSS, special VAT schemes or other e-commerce models would do well to consider the impact of UHF on their pricing, margins and logistics processes in good time.
How do I mention this on my customs declaration?
The UHF is indicated by the entry of TARIC document code Y126 in data element 12 04 002 000 of the customs declaration. The fee is calculated per item and applies to H1, H6 and H7 declarations for distance sales.Conclusion
With the introduction of the Union Handling Fee, the EU is taking the next step in the reform of the e-commerce import rules. From 1 November 2026, an additional fee of 2.00 EUR per item will be payable for distance sales of imported goods, in addition to any import duties or the temporary import duty of 3.00 EUR. For companies active in cross-border e-commerce, it is therefore advisable to map out the impact on their supply chain, pricing and compliance processes in a timely manner.