From 1 November 2026 a parcel handling fee of €2 applies to orders from shops outside the EU, on top of the €3 customs duty that already applies to small parcels. This guide explains, using Dutch Customs (Douane) pages, what each charge is, who pays it and what a typical order can cost.
Contents
Last checked: 26 October 2026. Customs rules and amounts can change, and Dutch Customs describes parts of this fee in more than one way, so check the linked pages before you rely on a number. This is general information, not legal or tax advice.
1. What changes, at a glance
| €3 customs duty | €2 handling fee | |
|---|---|---|
| Applies from | 1 July 2026 | 1 November 2026 |
| Shipments | Up to €150 | E-commerce shipments from outside the EU, including those above €150 |
| How it is counted | €3 per product category | €2 per declaration line, according to Douane’s fee page |
| Refund if you return the parcel | Not covered in the sources we read | No |
| VAT on top | VAT is calculated on the product price, shipping, insurance and duties | VAT is calculated on the fee |
Source: Douane, checked 26 October 2026. The fee page was last updated on 22 October 2026.
2. The €3 customs duty (since 1 July 2026)
Douane says that shipments worth up to €150 now carry €3 import duty per product category. Two categories, for example trousers and a phone case, therefore cost €6 in duty. The Consumentenbond describes the measure as temporary and says it applies from 1 July 2026. We did not find an end date on the pages we could read, so we do not state one.
VAT comes on top of this. Douane gives the standard rate as 21% (9% for books and magazines) and says it is calculated on the product price, shipping, insurance and any import duties.
3. The €2 handling fee (from 1 November 2026)
From 1 November 2026 a European handling fee of €2 applies. Douane’s page on the fee for e-commerce states the following:
- The fee is €2 per declaration line. Douane’s example is a parcel with two pairs of trousers, three sweaters and a pair of shoes, which makes three declaration lines and therefore 3 × €2 = €6.
- It applies to e-commerce shipments from outside the EU that are delivered to a consumer, and Douane says it applies even when the shipment is worth more than €150.
- The party that files the customs declaration (the aangever) pays it. VAT is calculated on the fee, and under the import scheme IOSS the shop or platform charges that VAT to the consumer.
- It is not refundable, for example if delivery fails or the recipient refuses or returns the parcel.
One point to watch: Douane’s page for consumers describes the fee as €2 per product category, and the Consumentenbond says “per product type”. The fee page for businesses says “per declaration line”. The sources are Douane’s own pages, so we follow the fee page and explain both. Whether lines and categories are the same in your order depends on how the declaration is filed, so look at your checkout for the amount.
4. What an order can cost
The table is an illustration. It assumes that each product category is one declaration line and ignores VAT on the goods, so check your own checkout.
| Order | Customs duty (€3 per category) | Handling fee (€2 per line) | Extra before VAT |
|---|---|---|---|
| One product, one category | €3 | €2 | €5 |
| Trousers and a phone case (two categories) | €6 | €4 | €10 |
| Trousers, sweaters and a hat (three categories) | €9 | €6 | €15 |
These amounts apply on top of the price. For a cheap item, the extra charges can be a large share of what you pay, which is why it is worth comparing your total at checkout, not only the product price.
5. Who collects the money
You do not pay Customs directly, and Douane says it does not send payment requests to consumers. The company that files the customs declaration pays the duty and the fee and may pass them on to you, usually at checkout. If that does not happen, your carrier, such as PostNL or DHL, may ask you to pay on delivery. The carrier’s own handling costs are separate and set by the carrier.
6. If you run a webshop
For shops that ship to the EU, the declarant pays. Douane states that it calculates the fee per declaration and bills it monthly, and that a financial guarantee is required. Douane’s fee page does not name a final regulation number for the amount, so read its latest version before you set your prices. The Netherlands earlier dropped a separate national parcel tax plan, which we covered in our report on the Netherlands dropping its parcel tax plan.
7. FAQ
When does the €2 handling fee start?
On 1 November 2026, according to Douane.
Does the fee apply to parcels above €150?
Yes. Douane says the fee applies to all e-commerce shipments, even when the value is above €150. The €3 duty, in contrast, applies to shipments up to €150.
Do I get the fee back if I return the parcel?
No. Douane lists failed delivery and a returned or refused shipment as cases where the fee is not refunded.
Is the fee per parcel?
No. It is counted per declaration line, so a parcel with several product lines carries several fees.
Do I pay it to Customs?
No. The company that files the declaration pays and may charge you at checkout, or the carrier may ask you on delivery.
🇳🇱 Dutch Corner
| Dutch | English |
|---|---|
| De douane | Customs |
| Het invoerrecht | Import duty |
| De afhandelingsvergoeding | Handling fee |
| De aangifte | Declaration |
| De aangifteregel | Declaration line |
| De aangever | Declarant |
| De productcategorie | Product category |
| De btw | VAT |
| De webwinkel | Webshop |
| De retourzending | Returned shipment |
Sources
- Douane: Afhandelingsvergoeding (handling fee) voor e-commerce (€2 per declaration line, from 1 November 2026, no value limit, no refund; page dated 22 October 2026)
- Douane: Handling fee for e-commerce (English version; monthly billing, guarantee)
- Douane: Extra kosten bij bestellen bij een buitenlandse webwinkel (€3 per product category, VAT, who collects)
- Consumentenbond: Nieuwe douaneregel voor pakketjes (€3 temporary measure from 1 July 2026; updated 29 September 2026)
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