EU handling fee hits non-EU distance-sale parcels from 1 November 2026

Declarants, carriers, IOSS e-commerce platforms and importers of non-EU distance-sale parcels face a new EU handling fee expected on 1 November 2026Toldst, detailed in fresh Danish customs guidance updated 9 October 2026. Unlike the EUR 3 duty on low-value consignments introduced 1 July 2026, the fee hits every distance-sale consignment released for free circulation, whatever its valueToldst, including goods worth over EUR 150.

The fee is a fixed amount per item lineToldst: the Commission has proposed EUR 2 per goods itemToldst. It is levied whenever goods sold by distance sale — principally direct sales between a non-EU business and an EU private individual — are declared for release for free circulationToldst. The charge arises with the customs debt, generally on acceptance of the declaration, so consignments count when the declaration is accepted on or after 1 November 2026, not when shippedToldst; declarations presented around the date are assessed on presentation. The legal basis is articles 20 and 287(3)(b) and (4) of the newly adopted Union Customs Code regulation, with the new declarant rules in article 85(2) applying from 21 September 2026.

The debtor is whoever owes the customs debt — normally the declarant filing the declaration. For goods over EUR 150 that is the filer or the person in whose name it is filed, often the carrier; for goods up to EUR 150 the new-code declarant rule applies, mirroring the EUR 3 duty, including the IOSS holder or its indirect representative. Indirect representatives acting for private consumers share liability, and where no debt exists the person who would have owed it owes the fee.

Payment is monthly only with a deferment authorisation covering existing customs debts plus security for the feeToldst, sought through the Customs Authorisation System (TBS); otherwise the fee is paid per declarationToldst. declarants enter the declarant in data element 13 05 of DMS Import and flag fee goods with certificate code Y126 in data element 12 04 002 000 — already allowed in pre-lodged IM/D declarations presented after 1 November, and for other declaration types only after that date. Technical specs sit on the administration's GitHub, and CWM-tax will show the fee as separate calculation lines per item and summarised on the tax account.

The fee is non-refundableToldst, including for returned goods or duplicate filings, since it pays for the release-processing work. Multi-declaration security needs a comprehensive-guarantee authorisation extended to the fee, with existing holders applying to amend; AEO companies are expected to cut the guarantee to 30 per cent, pending an EU decision. Whether the fee enters the VAT base is still undecided at EU level, and the FAQ is updated continuously.

Source: Toldstyrelsen FAQ om EU-håndteringsgebyret (updated 9 October 2026) on the Regulation on the new Union Customs Code, articles 20, 85(2) and 287 (debtor rules via the previous Code, article 77(3)); distance sales defined in momsloven section 4 c(4).