##  [European Union: The handling fee for e-commerce is applicable from the 1st of November of 2026](/en_GB/new/european-union-handling-fee-e-commerce-applicable-1st-november-2026) 

# European Union: The handling fee for e-commerce is applicable from the 1st of November of 2026





Spain - 10 / 30 / 2026

















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**The handling fee, initially set at 2 euros, may be reviewed periodically in light of actual costs.**





As we advanced in our [Publication of 21 October 2026](https://www.garrigues.com/en_GB/new/these-are-main-changes-european-unions-customs-reform) on the main developments of the customs reform, the new Union Customs Code ([Regulation (EU) 2026/2108](https://www.boe.es/buscar/doc.php?id=DOUE-L-2026-81428)) establishes a European Union handling fee applicable to requests for release for free circulation of goods sold through distance sales, the amount of which was to be set by a delegated act of the Commission.

That act is [Delegated Regulation (EU) 2026/2152](https://eur-lex.europa.eu/legal-content/ES/ALL/?uri=CELEX:32026R2152), published on 22 October 2026, which sets the amount of the fee at **€2 per item category** (goods in a consignment with the same tariff classification, description and, where applicable, origin) and is applicable from **1 November 2026**. This amount may be reviewed periodically in the light of the cost reports that the Commission is required to draw up every two years.

The fee is charged for the management of the request for release for free circulation of goods sold at a distance to customers in the customs territory of the Union, including those parts of that territory where the VAT and Excise Directives do not apply. This fee is non-refundable and is separate from the transitional tariff of €3 per item category applicable to shipments from 1 July 2026 (to 1 July 2028) with an intrinsic value not exceeding €150.

The Commission shall assess the operation of this fee by 21 September 2027. The setting of the reduced amount of the handling fee for goods sold from a bonded warehouse for distance sales is still pending.









[Tax](/en_GB/tags/tax), [Spain](/en_GB/tags/spain)





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 This publication is provided for information purposes only and does not constitute legal advice or advice of any other kind. It does not seek to offer a comprehensive summary of the legislation and developments to which it refers nor to cover all published material, but rather to provide an overview of selected topics. It is therefore recommended that the official texts be consulted and specific professional advice be sought. Garrigues does not accept any liability for the use made of this information and assumes no obligation to update it after publication.



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