FinlandTulli
EUR 2 fee per item on non-EU online orders from 1 November
From 1 November every non-EU online parcel carries a EUR 2 fee per goods item, and consignments up to EUR 150 must declare three product identifiers unless the seller uses IOSS.
By Taxxa AI OyPublished 23 October 2026
Industry: Across industries
A Union handling fee of EUR 2 per item applies from 1 NovemberTulli 2026
Tulli to goods sold in distance sales from third countries to customers in the customs territory of the Union
Europa. The fee is a fixed amount per item for handling the request to place the goods under the release for free circulation procedure, and it covers the approximate costs of data verification, risk analysis, controls and related infrastructure, including services of the EU Customs Authority. In Finland this means every online purchase arriving from outside the EU carries the two-euro fee from November, whatever the value of the purchase
Tulli.
The fee is paid per goods item at clearanceTulli. Goods that are alike, carry the same commodity code and in certain cases share the same country of origin may be declared as one item. The fee is collected when the goods are cleared: where the seller belongs to the IOSS system, in which the customer already pays Finnish VAT to the seller at purchase, the seller or the seller's representative, usually the carrier, clears the parcel and also pays the handling fee
Tulli. Tulli's fee is separate from Posti's handling fee, which is payable only where Posti carries the parcel and import taxes fall due at clearance.
From November, consignments of up to EUR 150 arriving from outside the EU must also declare product identifiersTulli. Three identifiers are required for the product at clearance: the standardised manufacturer identifier received from the seller, such as an EAN code or ISBN, the non-standardised manufacturer identifier from the seller, such as a model or article number, and the seller's own product identifier
Tulli. No action is needed where the seller belongs to IOSS
Tulli, because the customer then does not clear the parcel themselves
Tulli. Otherwise the identifiers are best captured already at purchase, for example from the order confirmation or the seller's website.
The identifiers let goods carried in e-commerce be identified and traced better than before and help find goods that breach requirements; a significant share of online purchases ordered from outside the EU currently fails EU product-safety requirements. Since July, customs duty has also been payable on all online purchases arriving from outside the EU. The changes curb the rapid growth of low-value import consignments and the harmful effects of overconsumption, and they form part of the wider EU customs reform implemented in stages.
Online buyers should expect the two-euro charge per item on every non-EU parcel cleared from NovemberTulli and keep the three product identifiers at hand when they clear the parcel themselves
Tulli; IOSS sellers and their representatives, who clear the parcel on the buyer's behalf
Tulli, should ensure their clearance processes collect the fee. Legal basis: Regulation (EU) 2026/2108 Article 20 and Commission Delegated Regulation (EU) 2026/2152 Articles 1–2.
Expect the EUR 2 charge per item on non-EU parcels cleared from November and have the three product identifiers ready when clearing the parcel yourself.
Sources
- EU:n ulkopuolelta saapuville verkkokauppaostoksille tulee uusi käsittelymaksu
- 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
- REGULATION (EU) 2026/2108 OF THE EUROPEAN PARLIAMENT AND OF THE COUNCIL of 16 September 2026 establishing the Union Customs Code and the European Union Customs Authority, and repealing Regulation (EU) No 952/2013 (Text with EEA relevance)
- Vähäarvoisten eli enintään 150 euron arvoisten tavaroiden ilmoittaminen