Non-EU online purchases: how the €2 fee will apply from 1 November
AADE clarifies liability, non-refundability, declaration codes and inclusion in the VAT taxable amount where applicable.
Updated 30.10.2026 · 11:06, Athens time — What changed
On 30 October 2026, AADE set out how the €2-per-goods-item Union Handling Fee (UHF) will apply from 1 November 2026 to online purchases from outside the EU. The new announcement refers to circular E.2067/2026.
Who pays
The declarant, who submits the customs declaration, is liable. With indirect customs representation, the person on whose behalf it is submitted is also liable. This does not mean the consumer is necessarily the declarant in every transaction.
AADE specifies €2 per item regardless of total value, transport mode or preferential tariff treatment. It says the fee is not refunded even when a declaration is cancelled or submitted twice.
Codes and VAT
Y126 triggers the fee in TARIC and F00 records it in H1 and H7 customs declarations. The rules for paying VAT on imported distance-sale goods remain, while the fee is included in the taxable amount where applicable.
Purchases and shipments within Greece or between EU member states are unaffected by UHF. It remains separate from the €3 duty described in this article’s history; it does not imply the same overall charge for every shopping basket.
Previous updates — history
A €2 handling fee per item is scheduled from 1 November 2026 for small e-commerce consignments entering the EU, according to the Council of the EU’s official information page, last reviewed on 23 October.
Two separate charges
The fee covers customs-control costs. It is separate from the transitional €3 customs duty applied since 1 July 2026 to small consignments valued below €150. That duty is calculated per category of goods, rather than as one flat amount for each physical parcel.
The Council’s 3 September announcement provided for the handling fee, with its amount to be set by the European Commission. The newer official information now specifies €2.
What shoppers should check
The two charges should not be confused. Check the final price shown by a platform or carrier before paying; the same overall cost cannot be assumed for every basket. This article follows the official information and does not replace an individual customs calculation.
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