Estoniae-MTA
Customs list points to EUR 2 handling fee from 1 November 2026
The 22 October legal-acts list drops the temporary EUR 3 duty pair and adds Delegated Regulation 2026/2152 fixing the Union handling fee at EUR 2 per item.
By Taxxa AI OyPublished 22 October 2026
Customs declarants tracking Maksu- ja Tolliamet's legal-acts list face a changed fee reference from November. The Tollialased õigusaktid page of 22 October 2026 drops the two temporary EUR 3 customs-duty entriesEmta and adds a new Uus! entry fixing the Union handling-fee amount
Emta.
The added entry is Commission Delegated Regulation (EU) 2026/2152Emta supplementing Regulation (EU) 2026/2108
Europa, establishing the amount of the Union handling fee
Emta, applicable from 1 November 2026
Europa
Emta. The regulation sets the fee at EUR 2 per item for the services for handling a request for release for free circulation of distance-sales goods to a customer in the customs territory
Europa, corresponding to data verification, risk analysis, controls and infrastructure including EU Customs Authority services, on the basis of the 2026–2028 cost estimates and expected import volumes. It enters into force on publication day and applies from 1 November 2026, binding in its entirety and directly applicable.
The two removed entries described the temporary EUR 3 customs duty on distance sales of imported goods in consignments with intrinsic value not exceeding EUR 150Emta. The delegated entry amended Delegated Regulation (EU) 2015/2446 on definitions, customs declarations and data elements for that duty, applicable from 1 July 2026
Emta. The implementing entry amended Implementing Regulation (EU) 2015/2447 on the rules for applying that duty to the same consignments, applicable from the same date
Emta.
For importers and agents handling low-value consignments not exceeding EUR 150 and e-commerce distance sales, the practical reference shifts from the July temporary-duty pair to the November handling-fee amount. Release-for-free-circulation requests for distance-sales goods fall under the EUR 2 per-item handling fee from 1 November 2026Europa, with the fee reflecting verification, risk analysis, controls and infrastructure costs. Declarations using the H1, H6 and H7 datasets and entry-summary data for postal-operator consignments stay on the data requirements as amended for the temporary-duty period, but the list no longer points to the two July entries
Emta.
The list keeps the surrounding Union Customs Code framework entries unchanged, including the delegated and implementing rules supplementing Regulation (EU) No 952/2013, the transition rules, the electronic-systems technical arrangements and the tariff entries.
The change follows Commission Delegated Regulation (EU) 2026/2152 supplementing Regulation (EU) 2026/2108 with the EUR 2 handling-fee amount applicable from 1 November 2026, superseding the list references to Delegated Regulation (EU) 2026/1022 and Implementing Regulation (EU) 2026/1200Emta on the temporary EUR 3 duty applicable from 1 July 2026
Emta.
Apply the EUR 2 per-item handling fee to distance-sales releases from 1 November 2026 and stop relying on the list's removed EUR 3 entries.
Sources
- COMMISSION DELEGATED REGULATION (EU) 2026/2152 of 21 September 2026 supplementing Regulation (EU) 2026/2108 of the European Parliament and of the Council by establishing the amount of the Union handling fee
- Tollialased õigusaktid
- COMMISSION DELEGATED REGULATION (EU) 2026/1022 of 30 June 2026 amending Delegated Regulation (EU) 2015/2446 as regards definitions, customs declarations and data elements related to the temporary EUR 3 customs duty on distance sales of imported goods in a consignment with an intrinsic value not exceeding EUR 150