Online shopping from stores outside the European Union is becoming more expensive starting Sunday, November 1, as a new €2 fee is being imposed on each imported item, which may be passed on to the final price paid by the consumer. The new charge is added to the existing €3 duty that has been in effect since July 1 for small parcels valued up to €150, bringing the total burden to €5 per distinct product type.
The amount a consumer pays depends on the number of different product types included in an order, not on the number of packages received. For example, if someone orders a t-shirt, a watch, and an accessory, they will be charged €2 per item type — a total of €6. If the order is valued at up to €150, the €3 duty per item also applies, pushing the total charge to €15. VAT, where applicable, is not included in this figure.
The new €2 fee applies regardless of the product’s value. This means even very low-cost purchases are subject to the charge, and the more distinct item types an order contains, the higher the total cost to the consumer.
The introduction of this new charge is part of the European Union’s broader strategy to curb the influx of cheap goods from non-EU countries and to address the competitive pressure that European businesses face from major Asian e-commerce platforms. The goal is to eliminate the pricing advantage that high-volume, low-value shipments have historically enjoyed due to lower customs charges.
The Greek tax authority’s circular on the new €2 fee
A circular issued by the Governor of Greece’s Independent Authority for Public Revenue (AADE), Giorgos Pitsilis, provides guidance on the application of the Union Handling Fee (UHF), how it is calculated, what exemptions apply, how VAT is treated, and who is legally obligated to pay it to customs authorities. This is a new EU-wide charge designed to cover the cost of managing and inspecting goods imported through online shopping platforms from non-EU countries.
How the fee is calculated — what applies to different products
The €2 fee is not necessarily applied to each individual product separately. The determining factor is the customs item, which may include multiple products from the same shipment, provided they share the same tariff classification, the same description, and — where required — the same origin.
For example:
- An order containing three different customs item types is subject to a €6 fee (3 x €2).
- If the total value of the shipment does not exceed €150 and the temporary €3 duty per item also applies, the combined charges reach €15, excluding VAT.
- Conversely, if multiple products in the same order qualify to be recorded as a single customs item type, the €2 fee is calculated only once for that item.
As a result, a €5 product and a €100 product may be subject to the same handling fee. The difference lies in the number of customs item types, not in their purchase price.
When both the €3 duty and the new fee apply simultaneously
From November 1, 2025 until June 30, 2028, two separate charges will apply simultaneously to online purchases from non-EU countries, provided the relevant conditions are met. For shipments valued up to €150, the temporary customs duty of €3 per item will be imposed alongside the new €2 Union Handling Fee. For shipments exceeding €150, standard import duties will apply — calculated based on tariff classification, origin, and the value of the goods — along with the €2 fee per item type.
From July 1, 2028, the temporary €3 duty will be abolished and standard customs rules will take effect. However, the €2 fee will remain, as it is not a temporary measure. From that same date, a reduced fee is planned for certain product sales made from customs warehouses.
How VAT is affected — and how much the total charge increases
As clarified by the AADE, the €2 amount is included, under current rules, in the taxable value of imported goods. For example, at a VAT rate of 24%, the tax applicable to the €2 fee amounts to €0.48 — meaning the fee plus the corresponding VAT comes to €2.48. This figure relates solely to the €2 charge and does not reflect the total VAT on the entire order.
How the tax is collected depends on the purchasing process. For orders placed through the special IOSS system, where VAT is collected at the point of payment, no VAT is due on the fee at the point of import. However, if the fee is charged to the consumer at the point of sale, it is included in the taxable value of the transaction. In cases where VAT is paid at import, the €2 fee is included in the tax calculation base.
Which shipments are exempt
The new fee does not apply to online purchases made within Greece or between EU member states, as long as they do not involve the importation of goods from a non-EU country. Also exempt are non-commercial shipments between private individuals — such as a personal gift sent without any commercial transaction involved. However, sending products via postal mail does not exempt them from the new charge. The same applies to goods benefiting from preferential tariff treatment, as a reduction or exemption from import duties does not automatically mean an exemption from the handling fee.
Under certain conditions, products handled through customs warehouses within the EU and sold to consumers also fall under the new regime. For goods sold while under customs warehouse status, VAT is treated according to general rules, not under the special provisions that apply to distance sales of imported goods.
Who pays the fee and what consumers need to know
The party legally responsible for paying the fee to customs authorities is the declarant — the person who submits the customs declaration. In cases of indirect customs representation, the person on whose behalf the declaration is submitted is also liable. Payment of the fee to customs authorities must be made at least once a month, in accordance with established procedures.
This does not mean that consumers will necessarily see a separate €2 charge when making a purchase. Whether the cost is passed on to the buyer, and in what form, depends on the terms of the transaction and the process used to collect customs charges. The AADE circular also clarifies that the fee is non-refundable, even in the event of order cancellation or duplicate customs declaration submission. Additionally, as of November 1, the provision of product identification details is now mandatory for shipments valued up to €150, enabling customs authorities to identify items and inspect the contents of imported parcels with greater accuracy.
