EU €2-per-item fee on goods sold online: what sellers in Moldova need to know

From 1 November 2026, customs authorities in the European Union will charge a €2 handling fee for each item (article) of goods sold at a distance to customers in the EU and imported from outside the Union, including from the Republic of Moldova. The fee, officially called the “Union handling fee”, is provided for under the new Union Customs Code, Regulation (EU) 2026/2108. The European Commission set its amount in Delegated Regulation (EU) 2026/2152.

What changed on 1 November

Regulation (EU) 2026/2108, adopted by the European Parliament and the Council on 16 September 2026, provides in Article 20(2) for a Union handling fee, “of a fixed amount per item”, to cover the processing of applications for the release for free circulation of goods “sold by way of distance sales”. The European Commission set the amount at €2 per item in Delegated Regulation (EU) 2026/2152 of 21 September 2026. On its customs reform webpage, the Commission confirms that the fee applies from 1 November 2026.

According to the Commission, the amount corresponds to the approximate costs of customs supervision for these goods: data checks, risk analysis, inspections and the related infrastructure. The context is the volume of online trade. In 2025, 5.9 billion low-value e-commerce items entered the EU, four times as many as in 2022, according to the Commission.

What is an “item” and why does it matter

The Commission’s guide for member states and operators defines an “item” as one or more goods in a consignment that have the same tariff classification, description and, where declared, origin. The guide states that, due to limitations in IT systems, the €2 fee and the temporary €3 duty are automatically charged for each line in the customs declaration, regardless of the number of units on that line.

Dutch Customs gives an example in information published for declarants: a parcel containing two shirts, three sweaters and a hat means three declaration lines, so 3 × €2 = €6 in handling fees.

Who pays it

According to the Commission’s guide, the person liable for the fee is the declarant, meaning the person who lodges the customs declaration. This is usually the courier, postal operator, platform or customs representative. The Commission explains that the reform shifts responsibility for paying duties and complying with the rules from consumers to the platforms, sellers or carriers involved. However, nothing prevents this cost from being passed on in the final price or delivery charge.

The fee is payable when the customs declaration is accepted and is non-refundable. The Commission’s guide states that it remains due even if the goods are not released for free circulation or the declaration is invalidated. Dutch Customs also explicitly mentions cases where delivery fails or the recipient refuses or returns the parcel. In addition, VAT applies to the handling fee because it forms part of the taxable amount for the delivery, according to the guide.

When it applies and when it does not

The determining definition is that of a “distance sale”. The Commission’s guide lists four conditions. The goods are delivered by a taxable person, including an online platform deemed to be the supplier. The customer is located in the EU customs territory and is not liable for VAT, for example, an individual. At the time of sale, the goods are outside the EU. The seller carries out the transport or it is carried out on the seller’s behalf, including where the seller subcontracts the delivery or collects the transport cost from the customer.

• Applies: an online shop in Moldova, a company or seller registered as a taxable person sells to an individual in Romania, Italy or Germany and sends the parcel by courier.

• Applies: the same sale made through an online platform, including under the IOSS (Import One-Stop Shop) scheme, regardless of value.

• Does not apply, according to the definition: deliveries to an EU business liable for VAT (B2B). The guide states that the absence of a VAT number in the declaration indicates to customs that it is a distance sale.

• Not covered by the definition: a parcel sent by an individual in Moldova to a relative or friend in the EU, with no sale involved, because there is no taxable-person seller. The Commission’s guide does not explicitly address gift parcels. The usual customs rules for non-commercial goods continue to apply to such consignments.

This distinction is absent from some reports in the Moldovan media, which said the fee applies to “all parcels” entering the EU. Nova Post, one of the operators delivering from Moldova to the EU, stated in information for customers that the fee applies only to consignments from legal entities.

Calculation example

A small producer in Chișinău sells online to an individual customer in Iași an order worth €120: two identical ceramic mugs, an embroidered blouse and a book. These are three types of goods with different tariff codes, so there are three lines in the customs declaration.

• EU handling fee: 3 lines × €2 = €6, plus VAT charged on this amount.

• Temporary customs duty, if applicable: 3 lines × €3 = €9, because the parcel is worth no more than €150.

• Total fixed import charges, before VAT: up to €15 on an order worth €120.

• If the same goods were sent in three separate parcels, one for each product, the fixed charges would be the same, with one line in each parcel.

According to the Commission’s guide, there is also a point relevant to exporters in Moldova, a country that has a free trade agreement with the EU. Goods eligible for preferential tariff treatment can be declared using the preference code in the standard declaration (H1), in which case the temporary €3 duty does not apply, provided that VAT is not collected through IOSS. All goods imported through IOSS are subject to the temporary €3 duty. The €2 handling fee, however, applies in all distance-sale cases, including to goods of preferential origin.

What sellers in Moldova need to change

Alongside the handling fee, from 1 November 2026 it will become mandatory to provide product identifiers (PIDs) to customs for goods sold at a distance in parcels worth up to €150, according to the Commission’s guide. The voluntary period ran from 1 July to 31 October 2026, and from 1 November missing or incorrect data may be penalised. Nova Post says that three types of codes are required for each item: the code used by the seller or platform (for example, an SKU or listing ID), the manufacturer’s or supplier’s internal code, and the international identifier (EAN/GTIN, ISBN, UPC). For products without an international code, such as handmade goods, the operator recommends using a special code.

• Recalculate the final cost for your EU customer: €2 for each product type in the order, plus VAT, and, for parcels worth up to €150, possibly €3 per item.

• Tell EU customers before payment about charges that may arise upon delivery.

• Check that each product and each variant (size, colour) has its own code, and whether you can obtain the codes from the manufacturer or supplier.

• Do not use the order number in place of the product code.

• Check with the courier who lodges the customs declaration, who pays the handling fee and how the cost will be re-invoiced.

• Bear in mind that the fee is non-refundable if goods are returned or the parcel is refused, and decide who will bear the cost under your returns policy.

• For products of Moldovan origin, ask the courier or customs representative whether and how preferential origin can be declared.

What comes next

The temporary fee of €3 applies until 1 July 2028. After that date, according to the Commission, goods sold at a distance will be subject to the usual customs duties. Also from 2028, a lower processing fee will apply to goods sold from customs warehouses used for distance sales, and online retailers will have to use the EU Customs Data Hub. The Commission will reassess the level of the processing fee every two years, based on the actual costs incurred by customs authorities.