€2 Handling Fee for Non-EU Goods Comes Into Effect on Sunday

On Thursday 29 October 2026, Luxembourg’s Customs and Excise Administration issued a reminder that from Sunday 1 November 2026, the new Union Customs Code (nUCC) will introduce a €2 Union Handling Fee (UHF).

The fee will be applicable to all distance sales of goods from non-EU countries, regardless of their value.

The flat fee of €2 will be charged per identical item, meaning each item of goods falling under the same customs tariff classification.

According to the administration, the revenue generated will contribute towards the costs of customs surveillance activities carried out by the customs authorities of the 27 EU Member States and the EUCA, as well as the management of the EUCDH.

The UHF differs from the flat-rate customs duty of €3 charged for each identical item - applicable to all distance sales of goods from non-EU countries, regardless of their value - and was introduced in July 2026.

This means that for distance sales from a non-EU country where the consignment value does not exceed €150, the flat-rate customs duty of €3 per item will be supplemented by a €2 UHF, bringing the total payable to €5 per imported item.