Effective November 1, the Union Handling Fee (Union Handling Fee – UHF) will be introduced for goods released for free circulation in the context of distance sales, at a rate of €2 per item.
According to the Customs Department, on September 19, 2026, Regulation (EU) 2026/2108 was published in the Official Journal of the European Union, which establishes the new Union Customs Code and gradually repeals the current one. The majority of its provisions will take effect on September 21, 2027.
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“This reform represents the most significant overhaul of the EU customs framework in recent decades, based on three key pillars: a new form of cooperation between customs authorities and businesses, a smarter approach to conducting customs controls, and a new framework for e-commerce,” according to a statement from the Customs Department.
As noted, one of the most significant changes this will bring to e-commerce is the introduction of the Union Handling Fee (Union Handling Fee – UHF) for goods released for free circulation in the context of distance sales, effective November 1, 2026.
“The purpose of the fee is to cover the costs of customs authorities’ services related to processing operations, customs surveillance, data management, conducting risk analysis, and the costs of inspections for goods sold remotely and shipped directly to the consumer,” the statement reads.
The Union Handling Fee (UHF) is a permanent, not a temporary, measure and has been set at €2 per item. It applies to goods purchased through distance selling, regardless of value, regardless of the regime used (IOSS scheme, special VAT scheme, or the standard VAT procedure) and regardless of the type of customs declaration used (H1, H6, H7).
As a general rule, the responsibility for payment lies with the declarant—e.g., the platform, the seller, the carrier, or the representative who submits the customs declaration.
George Konstantinou, spokesperson for the Customs Department, discussed the issue on the Alpha News program,
