Union Handling Fee (UHF) – 1 November 2026

Overview

From 1 November 2026, the European Union (EU) will introduce a new Union Handling Fee (UHF) of €2 per distinct item for online purchases arriving from outside the EU. The €2 UHF will apply to goods arriving from outside the EU regardless of the value of the purchase. There is no threshold.

This fee is separate from, and in addition to, the €3 Customs Duty per item that has applied since 1 July 2026 to goods in packages valued at €150 or less.

Background

The Customs Reform Package is a major change in how the EU Customs Union will operate. It is intended to make Customs more digital and coordinated, while dealing with the huge growth in the volume of eCommerce packages entering the EU. These huge numbers have negative effects on the environment and the competitiveness of EU businesses. Many products do not conform to EU safety standards posing a potential risk to consumers and society.

The Customs Reform Package will be implemented in stages between now and 2034, and will introduce a new EU Customs Authority, a new EU Customs Data Hub and place more responsibility on online platforms and marketplaces.

The first step in the EU Customs Reform is the introduction of new provisions on the Customs clearance of eCommerce purchases arriving from outside the EU.

On 1 July 2026, a new €3 Customs Duty per distinct item was applied to goods in packages valued at €150 or less, arriving from outside the EU.

In addition, a new UHF of €2 per distinct item will now apply from 1 November 2026 to goods in packages, regardless of value, that arrive from outside the EU.

What is the UHF

The UHF will apply to all eCommerce goods, regardless of the value, where a seller ships goods from outside the EU to a consumer in Ireland. The UHF is intended to cover the increased costs being incurred by Customs authorities due to the huge growth of eCommerce. The UHF is aimed at the platform, marketplaces and businesses involved in bringing eCommerce packages into the EU, rather than being designed as a direct charge on the consumer.

The UHF is non-refundable, even when goods are faulty or returned.

The UHF applies to Business to Consumer (B2C) packages arriving from outside the EU, where the consumer is a private individual.

The UHF will not apply to gifts sent from one private individual outside the EU to another private individual living in Ireland.

Next: How the fee applies