Edited by Lorenzo Ontano, Matteo Zovi and Federica Stranieri

E-commerce distance sales from non-EU countries are currently subject to three different levies, each at a very different stage of implementation:

• on July 1, 2026, a flat-rate EU customs duty of EUR 3 per item came into force, applying to each consignment with an intrinsic value of up to EUR 150;
• on November 1, 2026, an EU-level handling fee of EUR 2 is expected to be introduced for each item sold at a distance and released for free circulation in the EU, regardless of value;
• on December 1, 2026, following a recent postponement, the Italian EUR 2 contribution on low-value consignments of up to EUR 150 is scheduled to come into force.

An updated summary of the current situation and its main practical implications follows below.

Flat-rate EU customs duty of EUR 3 per item

Regulation (EU) 2026/382 abolished customs duty exemption for non-EU consignments with an intrinsic value of up to EUR 150. In its place, it introduced a temporary flat-rate duty of EUR 3 per item from July 1, 2026.

The definition of “item” is found in Article 1, point 61), of Delegated Regulation (EU) 2015/2446. It defines an item as “one or more goods in a consignment sharing the same tariff classification, description and, if provided in accordance with the data requirements applicable to the relevant customs declaration or to the data to be provided or made available to the customs authorities, origin“.

Under Circular Letter No. 17/2026 of the Italian Customs and Monopolies Authorities, the duty applies to distance sales under the IOSS scheme and to goods in postal consignments within the meaning of Article 1, point 24), of Delegated Regulation (EU) 2015/2446. The declarant is liable to pay the EU duty, and its VAT treatment depends on the VAT scheme applied.

On this point, the EUR 3 duty will be excluded from the VAT taxable amount only where the IOSS scheme is used. In all other cases, VAT will be calculated on a value that includes the EUR 3 duty.

The EUR 3 customs duty is a temporary measure. It is expected to remain in place until the Customs Data Hub is established, which is planned for July 1, 2028. From that date, the duties set out in the Customs Tariff will apply to all goods entering the European Union, according to the type of goods.

EU handling fee of EUR 2 per item

The handling fee is provided by Regulation (EU) 2026/2108 and by the delegated regulation adopted by the Commission on September 21, 2026, which sets the fee at EUR 2 per item. Under Article 20 of Regulation (EU) 2026/2108, customs authorities collect this fee “for the services to be rendered for handling a request for placing goods under the release for free circulation procedure where those goods are sold in distance sales“.

The Council and the European Parliament may raise objections within 30 days of notification of the delegated act (September 22). If no objections are raised, the delegated regulation adopted by the Commission is expected to be published in the Official Journal of the European Union, and the handling fee will apply from November 1, 2026.

Under Article 287(5)(a) of Regulation (EU) 2026/2108, from July 1, 2028, the fee may be reduced “where the subject of the release for free circulation is goods sold in distance sales from a customs warehouse for distance sales“.

Unlike the EUR 3 EU duty, the handling fee is intended to fund the costs of customs management and supervision. From November 1, 2026, the handling fee combined with the EU duty is expected to result in a total levy of EUR 5 per item.

Italian contribution of EUR 2 per consignment

Article 1, paragraphs 126-128, of Law No. 199/2025 introduced a national contribution of EUR 2 per consignment with a value of up to EUR 150, payable by the declarant. After several postponements, the contribution is currently set to take effect on December 1, 2026.

The EU duty and the European handling fee apply per item. The Italian contribution, by contrast, is due per consignment, regardless of the number and type of items it contains.

The European Commission defined “consignment” in Chapter 1, section 1.3.4 of the Explanatory Notes on the VAT e-commerce rules of September 2020. It describes a consignment as “goods dispatched simultaneously by the same consignor to the same consignee and covered by a single transport contract “.

The new EU Customs Code prohibits Member States from imposing national charges similar to the European handling fee. Doubts therefore remain over whether the Italian contribution is compatible with EU law, and over possible refunds of amounts paid in the first two months of 2026.