Explained: The EU’s new handling fee

New EU customs rules will come into force on 1 November, introducing an additional €2 handling fee on goods purchased online from outside the bloc. But how will it work?

On Thursday, the Malta Tax and Customs Administration issued a guidance document explaining how the new charges will be calculated, ahead of the Christmas shopping season.

What you buy, not how many products

One of the most important distinctions outlined in the document is that products sharing the same customs classification and description can be treated as a single item when calculating the fee.

In practice, this means that a parcel containing three identical T-shirts purchased online from outside the EU will incur a single €2 handling fee.

Conversely, a parcel containing a jacket, a pair of shoes, and a handbag will incur a total charge of €6 under the new rules.

Essentially, several identical products may attract a single charge, while different products within the same parcel may incur separate fees.

However, if three identical products are shipped in two separate parcels, they will be treated as separate consignments, potentially resulting in a total handling fee of €4.

The fees are non-refundable once the customs declaration has been accepted, even if the goods are subsequently returned.

Which products are affected?

From 1 November, the new fee will apply to qualifying online purchases shipped from outside the EU, including countries such as China, the UK and the US.

The fee will apply regardless of the purchase value, meaning that orders worth €10, €50, or €500 may all be subject to the charge.

It will also be imposed on top of the existing €3 customs duty on applicable items in consignments worth €150 or less.

This means that an online purchase worth €50 containing one customs item could incur a total of €5 in customs duty and handling fees, excluding VAT and any additional delivery or processing charges.

Although sellers, online platforms, carriers or customs representatives are normally responsible for paying the fee to the MTCA, the cost may ultimately be passed on to consumers through higher prices or additional charges.

The new fee will not apply to goods already in free circulation within the EU, regardless of whether they were purchased online.

What’s different from the €3 customs duty?

The €3 customs duty was introduced in the EU on 1 July 2026 and is a temporary measure scheduled to run for two years.

On the other hand, this new €2 handling fee is permanent.

According to the Malta Tax and Customs Administration, the fee is intended to help cover the costs of processing and supervising the large number of parcels entering the EU through online shopping.

These include customs checks, risk assessments, inspections, and maintaining the infrastructure needed to process imports.