KAS lists Delegated Regulation 2026/2152 setting the EU handling fee

The KAS legal-acts page for customs matters now opens its new Union Customs Code (nUKC) section with Commission Delegated Regulation (EU) 2026/2152 of 21 September 2026Podatki, which supplements Regulation (EU) 2026/2108 of the European Parliament and of the Council by specifying the amount of the EU handling feePodatki. The page's update stamp moved from 13 October to 26 October 2026, and the new entry sits ahead of the 2026/2108 entry in the same section.

Regulation (EU) 2026/2108 of 16 September 2026Podatki establishes the new Union Customs Code and the European Union Customs AuthorityPodatki and repeals Regulation (EU) No 952/2013Podatki. The repealed 952/2013 Code, applied uniformly across the Union customs territory to goods brought in or taken out, had applied in most respects since 1 May 2016 and was amended several times afterwards.

The same nUKC section carries implementation material for distance sales. Presentation version 1.0 on the nUKC rollout timetable and the handling fee for distance sales notes, on slide 13, that the EU handling fee forms part of the VAT taxable amount as an additional cost linked to the supplyPodatki, following the Commission interpretation communicated on 5 October in the guidance on the temporary EUR 3 duty and the EU handling fee (point 9.2)Podatki; the slide also reflects the fee amount set by the Commission at EUR 2Podatki. A questions-and-answers document from the 30 September 2026 webinar on the new Code and the handling fee is listed alongside, with further post-webinar material available on the PUESC site.

The page also recalls the existing Code architecture: Commission Delegated Regulation (EU) 2015/2446 supplementing Code 952/2013, including the 30 June 2026 amendment on definitions, customs declarations and data elements for the temporary EUR 3 duty on distance sales of imported goods in consignments of EUR 150 real value or less; Commission Implementing Regulation (EU) 2015/2447 laying down uniform implementing rules; and the transitional delegated Regulation 2016/341 for the period before the relevant IT systems operate.

At national level the page lists the Customs Law Act of 19 March 2004 as the domestic act regulating customs matters in a manner supplementary to the Union Customs Code package. Article 1 of that Act states that it regulates, supplementarily to Community law, the principles for bringing goods into and taking them out of the customs territory, the handling of goods under the Common Agricultural Policy, and the related rights and obligations of persons and powers and duties of customs authorities.

Before clearing low-value distance-sale consignments, check the text of Delegated Regulation 2026/2152 for the applicable handling-fee amount, include the fee in the VAT taxable amount consistently with the Commission guidance, and follow the PUESC webinar material for the nUKC rollout. The index entry itself states the fee is specifiedPodatki but does not reproduce the amountPodatki; the EUR 2 figure appears in the page's presentation notePodatki.

Legal basis: Regulation (EU) 2026/2108 of the European Parliament and of the Council of 16 September 2026 establishing the new Union Customs Code and the European Union Customs Authority, and Commission Delegated Regulation (EU) 2026/2152 of 21 September 2026 supplementing that Regulation by specifying the EU handling fee amount; at national level, the Customs Law Act of 19 March 2004.