A €2 EU handling fee will apply to each item purchased through distance sales and imported into the European Union from 1 November 2026, according to an announcement by Cyprus Customs.
The Union Handling Fee (UHF) forms part of the EU’s new customs reform and is intended to cover the costs of processing, supervising and checking goods ordered online and shipped directly to consumers.
Which online purchases will be affected?
According to Cyprus Customs, the €2 EU handling fee will apply to goods purchased through distance sales, regardless of their value.
The fee will apply irrespective of the VAT scheme used, including the Import One-Stop Shop (IOSS), the special VAT scheme or the standard VAT procedure.
It will also apply regardless of the type of customs declaration submitted, including declarations H1, H6 and H7.
The department said the fee is a permanent measure rather than a temporary one.
Who will pay the €2 fee?
Responsibility for paying the fee will generally rest with the declarant, meaning the person or business submitting the customs declaration.
Depending on the transaction, this may be:
- The online marketplace or platform.
- The seller.
- The carrier.
- The customs representative submitting the declaration.
The party legally responsible for paying the fee may therefore vary according to how an online purchase is handled. Whether the cost is passed on to consumers will depend on the arrangements made by the businesses involved.
What changes under the EU customs reform?
The new framework was established by Regulation (EU) 2026/2108, published in the Official Journal of the European Union on 19 September 2026.
The reform introduces a new Union Customs Code and provides for the gradual replacement of the existing framework. Most of the new Code’s provisions are expected to apply from 21 September 2027.
The reform is built around three main pillars: a new model of cooperation between customs authorities and businesses, more effective customs controls, and a new framework for e-commerce.
The €2 handling fee is one of the measures specifically targeting the processing of goods purchased online and imported directly into the EU.
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