Edited by Lorenzo Ontano, Matteo Zovi and Federica Stranieri

Following up on our previous newsletter regarding customs duties applicable to distance sales from non-EU countries, we would like to highlight the following updates.

EU handling fee of 2 euros per item

Delegated Regulation (EU) 2026/2152 was published in the Official Journal of the European Union on October 22, 2026. It sets the EU handling fee at 2 euros per item and confirms its application starting from November 1, 2026.

The fee also applies in EU customs territories where VAT does not apply, such as Mount Athos, the Canary Islands, and the Italian waters of Lugano Lake. Once the customs declaration has been accepted, the fee is no longer refundable.

Also effective from November 1, 2026, for distance sales of goods with an intrinsic value not exceeding EUR 150, it becomes mandatory to provide customs with the product identification data (known as the “Product Identifier” or “PID”). The data pertains to both the seller (M-PID) and the non-standardized manufacturer (NS-PID).

Italian fee of 2 euros per shipment

Article 1, paragraph 3, of Decree-Law No. 193 of October 23, 2026, effective as of October 24, 2026, has deferred the application of the EUR 2 national fee on low-value shipments until January 1, 2027.

The 2027–2029 Budget Bill now provides, in Article 30, for the repeal of paragraphs 126 through 128 of Article 1 of Law No. 199 of December 30, 2025, which established the fee. The text justifies the repeal with the need for coordination with Article 20 of Regulation (EU) 2026/2108, which introduced the EU handling fee.

If the provision is confirmed during the parliamentary process, the national fee will therefore not apply.