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Starting November 1, the European Union will impose a €2 (approximately $2.2) handling fee per customs category on parcels mailed directly from outside the EU to EU consumers. Combined with the €3 (approximately $3.4) small-parcel duty implemented in July, low-value parcels will face a total tax and fee cost of €5 (approximately $5.6) per product category. Nearly 6 billion small parcels entered the EU last year, about 93% of them from China, mainly via platforms such as AliExpress and Temu. Since the July duty took effect, import volumes have already fallen about 64%, and PostNL’s international parcel volume dropped nearly 32% year-on-year. The €2 handling fee is permanent, while the €3 duty is a temporary measure running until July 1, 2028. China has called on the EU to provide a fair, transparent and non-discriminatory business environment.
Key Elements
The European Union will, effective November 1 local time, impose a €2 (approximately $2.2) handling fee per declared customs category on online-shopping parcels sent directly from outside the EU to EU consumers. The new charge has no value threshold and will stack on top of the €3 (approximately $3.4) small-parcel duty already in force since July this year, meaning parcels valued under €150 (approximately $170) will face a combined tax and fee cost of €5 (approximately $5.6) per product category, in addition to applicable value-added tax (VAT).
The timing of the new rules—just ahead of Black Friday, Cyber Monday and the Christmas shopping season—deals a direct blow to cross-border e-commerce platforms that rely on low-price direct-mail models. Official EU data show that nearly 6 billion small parcels entered the EU market last year, about 93% of them from China, flowing in mainly through platforms such as AliExpress and Temu.
Charged by Category, Not per Item
The handling fee is calculated by product tariff heading, not by parcel or by item count. Ireland’s Revenue Commissioners offered an example: if a parcel contains two identical ballpoint pens, the handling fee is €2, plus the existing €3 duty, for a total of €5, and the number of units purchased does not affect how many times the fee is charged. If a parcel contains three categories of goods—ballpoint pens, notebooks and keychains—the existing duty totals €9 (approximately $10) and the new handling fee €6 (approximately $6.7), for a combined €15 (approximately $17), before VAT. Parcels valued above €150 are also subject to the €2 handling fee, but duty will be calculated at the tariff rate applicable to the goods rather than the temporary €3-per-category rate.
| Parcel Scenario | Handling Fee (EUR) | Duty (EUR) | Total (EUR) |
|---|---|---|---|
| Two identical ballpoint pens (same tariff heading) | 2 | 3 | 5 |
| Ballpoint pens, notebooks, keychains (three tariff headings) | 6 | 9 | 15 |
| Parcel valued above €150 | 2 | Calculated at product tariff rate | Depends on rate |
Note: None of the above amounts include VAT; the €3 duty is a temporary measure valid until July 1, 2028.
The EU insists that European consumers do not need to pay the handling fee directly; the payment obligation falls on the businesses handling customs clearance, including online platforms, sellers and logistics operators. However, operators may pass on the cost. The European Consumer Organisation (BEUC) said it worries that some platforms may shift the new costs onto consumers at the final stage of purchase, and noted that such a practice is not legal under EU law, which requires the full price to be disclosed in advance.
Import Volumes Already Falling, Logistics Sector Feels the Pinch
After the €3 duty took effect in July, small-parcel import volumes fell by about 64%. Pim Berendsen, CEO of PostNL, said the company handled nearly 32% fewer international parcels year-on-year last quarter, including parcels from well-known online stores such as Shein and Temu. He attributed this to Asian online stores adjusting their commercial offerings and logistics processes, causing a shift in the market landscape and a significant decline in business volume.
Berendsen noted that companies such as Shein and Temu are trying to ship goods to Europe in bulk first and then handle individual orders from local warehouses, in order to circumvent the taxes and fees under the direct-mail model, but he believes these platforms “aren’t there yet.” He also said he does not expect the current decline to persist over the long term. PostNL’s overall parcel volume rose more than 2% in the same period due to the consolidation of mailbox parcels, while domestic parcel flows remained stable; the company’s third-quarter revenue edged up to €768 million (approximately $858.4 million) from €762 million (approximately $851.7 million) a year earlier.
The European Commission said the new charge is intended to subsidize the costs of customs inspections, data verification and risk assessment, and to tighten oversight of online-shopping product safety and fair market competition. Brussels has also expressed concern about non-compliant products such as toys flowing in through Chinese e-commerce platforms. The experience of Berendsen’s company shows that limited customs resources amid runaway growth in small-parcel volumes is one of the backdrops to this round of policy tightening.
It is worth noting that the €2 handling fee is a permanent charge, and the EU must review the amount every two years to ensure it remains proportionate to customs operating costs; the €3 small-parcel duty, by contrast, is only a temporary measure, maintained until July 1, 2028, after which normal product tariff rates will apply.
Policy Timeline Moved Up; China Calls for Fair Environment
The EU originally planned to charge for small parcels only in 2028, but moved the implementation forward to 2026 at the urging of member states including France and Germany. The United States had already ended its small-parcel tax exemption policy in August last year, and the EU’s move is seen as following suit.
Chinese Ministry of Foreign Affairs spokesperson Mao Ning, responding to related questions earlier, said: “China has always believed that fostering an open and inclusive international trade environment serves the common interests of all parties. We hope the EU will honor its commitment to openness, provide a fair, transparent and non-discriminatory business environment for Chinese companies, and create favorable conditions for China-EU economic and trade cooperation.”
In terms of market impact, although the absolute amount of the €2 handling fee is not high, once accumulated by category it clearly erodes low-priced, multi-category small orders. For a parcel containing three categories of goods and valued under €150, the new taxes and fees total €15, a cost share that cannot be ignored for goods with an average price of around a dozen euros. The price advantage of the direct-mail model will be squeezed, and platforms may accelerate their shift toward European local warehousing and bulk customs clearance models—an adjustment that requires time and capital investment. For investors, attention should be paid to changes in the pricing strategies of platforms such as Temu and Shein in the European market, shifts in order structure, and rising demand for local European logistics and warehousing assets.
EU member state tax authorities remind that some websites will collect duties and handling fees at checkout, while others may be collected by the delivery company before handover, and buyers should pay attention to payment details. The new charge applies to online-shopping orders sent directly from outside the EU to EU consumers; goods shipped from within the EU and non-online-shopping gifts sent between private individuals are not covered. Even if goods are faulty or returned, the handling fee is non-refundable.
