EU Handling Fee (UHF)
New EU import rules for B2C e-commerce shipments
EU Handling Fee
EUR 2 Per Line Item
Start Date
1 Nov 2026
Shipments
B2C Imports into the EU
What you as a Shipper Need to Know
From 1 November 2026, a new Union Handling Fee (UHF) imposed by the European Union (EU) will apply to goods sold through distance sales and imported into the EU (B2C e-commerce shipments)1, regardless of their value.2 The UHF will amount to EUR 2 per import customs declaration line item and will be subject to Value Added Tax (VAT).
Footnotes:
1 Goods falling within the scope of this requirement are considered “distance sales of imported goods” within the meaning of the Council Directive 2006/112/EC (“VAT Directive”) and applicable national VAT legislation of EU Member States.
2 The UHF is established under Article 20 of Regulation (EU) No 2026/2108 and Commission Delegated Regulation (EU) No 2026/2152. It applies to goods sold through distance sales and imported into the EU Customs Territory for release for free circulation.
Why is the UHF being introduced?
The UHF is intended to help cover the costs incurred by customs authorities in processing distance-sale imports, including data verification, risk analysis, customs infrastructure and controls.
Important: The UHF is a mandatory fee introduced under EU legislation. It is not a fee imposed by DHL.
Which Shipments are in scope?
The UHF applies to goods sold as distance sales and imported into the EU3. It applies to each import customs declaration line item of the customs clearance in scope, regardless of the value of the goods.
Footnotes:
3 The UHF applies within the EU Customs Territory as defined in Regulation (EU) No 952/2013, including the special fiscal territories referred to in Article 6(1) of the VAT Directive.
How is the UHF calculated?
The UHF is charged at a fixed rate of EUR 2 for each line item in the import customs declaration, irrespective of the value of the goods. The UHF is non-refundable.
Certain EU Member States have introduced or considered separate national fees for e-commerce shipments. Further clarification is expected on how these national measures will interact with the UHF.
How is the UHF different from the EUR 3 customs duty?
| UHF | EUR 3 customs duty | |
|---|---|---|
| Amount | EUR 2 per import customs declaration line item | EUR 3 per import customs declaration line item |
| Applies to | B2C goods imported into the EU, regardless of value | B2C goods imported into the EU in consignments with an intrinsic value up to EUR 150 |
| Type of charge | Regulatory handling fee | Customs duty |
| Duration | Not time-limited | Temporary |
For qualifying distance-sale goods in consignments not exceeding EUR 150, both the temporary EUR 3 customs duty and the EUR 2 UHF may apply to the same import customs declaration line item. These are separate charges: the EUR 3 amount is customs duty, while the EUR 2 amount is the Union handling fee.
How can you support smooth customs clearance?
You can help avoid customs clearance delays by:
- Providing accurate and complete goods details, including the actual value of the goods and the relevant Harmonized System (HS) codes.
- Submitting complete and accurate Commercial or Proforma Invoice data electronically through your DHL Electronic Shipping Solutions.
- Providing the importer or receiver’s correct name, valid email address, and mobile phone number.
- Selecting at the time of booking whether the shipper or the receiver will pay import duties, import taxes and other customs-related charges.
Need more information?
In case of legal questions or uncertainty, Shippers are advised to consult the guidance published by the EU and national customs authorities or seek advice from qualified external counsel.
Useful Public Guidance
Additional DHL-Specific Guidance
Please refer to the guidance provided by your DHL division for information on payment, billing, and operational processes.