2026 Regulatory Changes to the EU Handling Fee
Overview
As of 1 November 2026, a new EU handling fee will apply to all Business-to-Consumer (B2C) imports of goods into the European Union1, regardless of the value of the goods.
The European Commission has proposed an EU handling fee of EUR 2 per item listed on the import customs declaration.
1 EU: Austria, Belgium, Bulgaria, Croatia, Cyprus, Czech Republic, Denmark, Estonia, Finland, France, Germany, Greece, Hungary, Ireland, Italy, Latvia, Lithuania, Luxembourg, Malta, Netherlands, Poland, Portugal, Romania, Slovakia, Slovenia, Spain and Sweden.Important: The EU handling fee is a mandatory regulatory fee set by EU legislation and is not a fee charged by DHL Express.
What does this mean for you?
- The fee will be charged by DHL Express to the payer of import duty, import taxes and other customs charges, depending on the DHL duty and tax settlement service selected (DHL Duty Billing Service).
- It applies only to shipments that arrive in the EU on or after 1 November 2026.
- Where applicable, the fee will appear on the DHL Express invoice as a separate line item, in line with the local billing process.
General questions
1. What is the regulatory change?
From 1 November 2026, an EU handling fee of a proposed EUR 2 per item on the import customs declaration will apply to all B2C imports into the EU, regardless of the value of the goods. See Overview.
2. Why is this regulatory change happening?
The fee helps cover the costs associated with customs processing of shipments and with managing the growing volume of e-commerce shipments. At the same time, it supports a higher level of regulatory compliance and helps create a level playing field for local businesses competing with foreign sellers.
3. Are there any exemptions?
Based on the current proposal, no exemptions are expected.
4. Will fees already introduced by certain member states be abolished?
It is currently unclear whether regulatory fees introduced by certain member states (for example, Romania) will remain in place once the EU handling fee is introduced, or whether the EU fee will be charged in addition to them.
5. How are import duty and VAT calculated?
The EU handling fee does not affect the calculation of customs duty. However, it is included in the taxable base used to calculate import VAT, and will therefore affect the final VAT amount.
| Item | Amount | Explanation |
|---|---|---|
| Value of goods | EUR 200 | Value of the imported goods. |
| Insurance costs | EUR 0 | Included where applicable. |
| Freight costs | EUR 0 | Included where applicable. |
| Other costs (e.g. licence fees) | EUR 0 | Included where applicable. |
| Customs value | EUR 200 | Value used to calculate customs duty. |
| Duty rate | 5% | Duty is calculated on the amount of EUR 200. |
| Customs duty | EUR 10 | The EU handling fee is not included in the duty calculation. |
| EU handling fee | EUR 2 | May be included in the base for calculating import VAT, depending on local legislation and customs procedures. |
| Total (base including duty and fee) | EUR 212 | May include the customs value, customs duty and the EU handling fee. |
| Total amount including duty, VAT and fees | Depends on the VAT rate | The final amount will depend on the applicable VAT rate. |
Impact on shippers
6. How will the changes affect shippers outside the EU?
Shippers outside the EU should familiarize themselves with the new regulation and expect that the EU handling fee may be charged to them. The fee applies to shipments delivered to the EU from 1 November 2026 and is charged to the payer of duty and taxes according to the DHL Duty Billing Service selected. It will appear on the DHL Express invoice as a separate line item.
7. What can shippers do to avoid delays?
- Provide accurate and complete information about the goods, including their actual value and the relevant HS codes.
- Provide complete and accurate data from the commercial or proforma invoice in electronic form via DHL Express Electronic Shipping Solutions.
- Provide the correct name, a valid email address and mobile phone number for the importer/recipient.
Methods of paying duty and taxes (DHL Duty Billing Service)
A. Payment made by the shipper – DHL Duty Tax Paid (DTP)
- As before: if, when creating the shipment, you choose in advance to have DHL Express cover all charges (on behalf of your customers/recipients), DHL Express will pay the import duty, import taxes and other customs-related charges (e.g. the EU handling fee) and subsequently rebill them to you.
- Your customers or recipients in the EU will not be charged any fees.
- Contact your DHL representative for more information.
B. Payment made by the importer/recipient – DHL Duty Tax Unpaid (DTU)
- Import duty, import taxes and other customs-related charges will be billed to the importer/recipient in the EU.
- The shipment will be delivered only after these amounts have been paid (including the EU handling fee).
- Contact your DHL representative for more information.
Impact on recipients
8. How will the changes affect recipients in the EU?
Recipients in the EU may be charged the EU handling fee, depending on the DHL Duty Billing Service selected. DHL Express charges it to the payer of import duty, taxes and other customs charges. The fee applies only to shipments arriving in the EU on or after 1 November 2026, and will appear on the invoice as a separate line item.
9. What can recipients do to avoid delays?
- Communicate with the shipper to ensure the correct recipient/importer details are provided: name, a valid email address and mobile phone number.
- If the shipper has chosen in advance to cover duty, taxes and fees, you will not need to pay anything further before delivery.
- If the shipper has not chosen this in advance, you will be asked to pay these amounts before delivery:
- You have a DHL account: DHL will issue an invoice to that account.
- You do not have a DHL account: DHL will send a link for online payment by card or QR code. Alternatively, payment by card on delivery is also possible.
Further information
10. Where can I find more information?
- The European Commission's information page on the EU Customs Union reform
- European Commission guidance documents
Disclaimer. While every effort has been made to ensure that the information contained in this document has been obtained, processed and prepared from sources we consider reliable, we provide no warranties, express or implied, as to its accuracy, adequacy, completeness, legality, reliability or usability. All information provided here is on an "as is" basis. Under no circumstances shall DHL Express, its affiliated partnerships or companies within the DHL Group, or their partners, agents or employees, be liable to you or any other person for any decision or action taken based on the information contained in this document, or for any consequential, special or similar damages, even if advised of the possibility of such damages.