DenmarkToldstyrelsen
EU handling fee: EUR 2 per item line on non-EU e-commerce from 1 November
Webshops pay in principle but pass it to consumers at checkout or via the carrier; the fee is non-refundable and applies regardless of goods value.
By Taxxa AI OyPublished 23 October 2026
Industry: Across industries
From 1 November 2026 every e-commerce consignment sent from a webshop outside the EU to a consumer in the EU carries an EU-håndteringsgebyrToldst of 2 euro per varepost
Toldst. The fee applies regardless of the value of the goods
Toldst. A worked example with one cotton T-shirt at 50 kr. as one varepost and three pairs of socks at 50 kr. as a second varepost shows two vareposter at 2 euro each, about 30 kr., alongside two vareposter of 3 euro duty at about 44 kr., with 25 % moms on the goods, duty and fee together.
In principle the webshop pays the handling fee, but consumers pay it in practiceToldst. The webshop is expected to add the fee to the bill at purchase. In some cases the consumer pays the fee in the webshop at checkout, and in other cases the carrier collects it on delivery
Toldst. The same collection pattern applies to the 3 euro duty. The handling fee and the 3 euro duty each apply per varepost
Toldst, so the number of vareposter in a parcel decides a large part of the final price.
A varepost follows the commodity code. Goods sharing the same varekode belong to the same varepostToldst for this purpose. Three cotton T-shirts are one varepost, while a cotton T-shirt and a pair of denim jeans are two vareposter. The distinction matters because both the 2 euro fee and the 3 euro duty are charged per varepost.
The decisive point is when the customs declaration is accepted, not when the order was placedToldst. The fee is charged on goods whose toldangivelse is accepted on or after 1 November 2026
Toldst. The declaration is made by the business transporting the parcel, typically when the parcel arrives in the EU. A purchase made in the days before 1 November must therefore be expected to fall under the fee
Toldst. A returned item does not give a refund of the fee
Toldst, because the fee covers the customs authorities' work when the goods first arrive in the EU.
Goods ordered from a business in another EU country and dispatched from another EU country carry neither the handling fee nor the 3 euro dutyToldst. Buyers who are unsure where the goods are dispatched from ask the seller or check the delivery terms on the seller's website. The handling fee is an EU charge that funds the physical and digital control of parcel contents, including product-safety checks; it is separate from the transportørgebyr paid to the carrier such as PostNord, DHL or FedEx, which neither the EU nor Toldstyrelsen controls.
The handling fee sits on top of the duty that has applied since 1 July 2026 of 3 euro per varepost for parcels from outside the EU with a total value of up to 150 euroToldst. The 2 euro fee is listed as Permanent, while the 3 euro duty is listed as Midlertidig (erstattes i 2028 af normal toldsats). Declarants, carriers and advisers moving e-commerce consignments to private EU consumers apply the new 2 euro line from the November date, using declaration data element 12 04 002 000 with certificate code Y126
Toldst; an advance IM/D declaration already lodged may carry Y126 where presentation comes after 1 November 2026, while all other declaration types use the code only after that date.
The rules operate under EU toldreform as implemented for Toldstyrelsen's Nyt gebyr på e-handelsvarer fra lande uden for EU and FAQ om EU-håndteringsgebyret.
Price non-EU e-commerce consignments with a 2 euro handling fee per varepost for declarations accepted on or after 1 November 2026 and file data element 12 04 002 000 with Y126.