From 1 November 2026, the European Union will introduce the Union Handling Fee (UHF), set at €2 per item of goods, on online purchases from countries outside the EU.
The new fee is intended to cover the cost of customs services involved in handling imported e-commerce parcels and completing the procedures required to bring them into the European market.
The rules governing the imposition and collection of the fee, who is liable to pay it, and the procedures to be followed by businesses and customs authorities are set out by George Pitsilis, governor of the Independent Authority for Public Revenue, in circular E.2067/2026. Specifically:
The fee is fixed at €2 per item of goods, regardless of the total value of the goods, the mode of transport or any preferential tariff treatment.
The declarant — the person who lodges the customs declaration — is liable to pay the fee. In cases of indirect customs representation, the person on whose behalf the declaration is lodged is also liable.
Under the circular, the fee is non-refundable, even if a customs declaration is cancelled or lodged twice.
Two specific codes will be used to apply the measure in customs procedures: Y126, which activates the fee in the TARIC system, and F00 (Union Handling Fee), which is used to record the charge in H1 and H7 customs declarations.
The new fee does not change the existing rules on accounting for VAT on distance sales of imported goods. However, where applicable, the fee is included in the taxable value on which VAT is calculated.
Finally, purchases and shipments of goods made within Greece or between EU member states are not affected by the Union Handling Fee.