The new EU tax will be introduced on November 1st. The so-called handling fee has a purely operational purpose: it serves to cover the enormous administrative costs incurred by European customs to control the quality and safety of goods. An activity that has proven to be vital: according to data from the Customs Agency, targeted inspections conducted in the EU in 2025 on electronics, toys, cosmetics and supplements revealed that over 60% of the inspected products do not comply with European safety standards, due to banned ingredients or missing labels. The objective is clear: to stem the unfair competition of wild e-commerce.
Read also: European Commission sets the tax on parcels from non-EU countries at 2 euros
The fixed withdrawal is 2 euros for each item purchased online from a non-EU seller, whatever the price of the goods. Unlike the temporary 3 euro duty, in force from 1 July (which only applies to shipments up to 150 euros), the new fee has no limits in value or duration. It will apply to all distance sales of imported goods, i.e. purchases shipped to consumers in the EU by sellers from non-EU countries (primarily China).
For further information: E-commerce, updated EU guide on customs duties and new management tax: what to know
As mentioned, the temporary duty of 3 euros per customs item has been in force since July, applicable until 1 July 2028 to shipments of up to 150 euros falling within the conditions established by the legislation. From November, the two taxes are cumulated if the value of the goods is under 150 euros. In that case the withdrawal rises to 5 euros per item. Above the threshold of 150 euros, however, the fee is added to the ordinary duty.
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The impact on returns must then be assessed. The fee accrues when the customs declaration is accepted and is non-refundable. It remains due even if the goods are not released or the declaration is invalidated, because customs has processed the request anyway.
Read also: Online clothing sales, Italy is one of the most virtuous countries for returns
The Fisco Oggi website of the Revenue Agency recalled that the EU Commission has updated the operational guide which clarifies the perimeter of both the temporary customs duty, introduced last July, and the new management tax, operational from November 1st. With the numerous changes introduced during this year on the tax regime relating to goods imported from abroad into the Union, the document published by Brussels aims to act as a "compass" especially for customs administrations and economic operators.
The customs duty - regulated by EU regulation 2026/382 - provides for the temporary application of a 3 euro tax on all goods sold remotely and imported into the Union up to an intrinsic value of 150 euros. With the abolition of the customs exemption on shipments within a certain threshold, the tax - foreseen for a period of two years until 1 July 2028 - takes effect regardless of the VAT regime or the type of declaration used. It also applies to products that had previously been excluded from the tariff exemption, such as alcohol, perfumes and tobacco. The amount is always valid regardless of whether or not the goods were shipped from the third country directly to the recipient in the Union. In the handbook, the Commission gives itself until 1 December 2027 to evaluate a possible extension beyond 2028.
The document also sheds light on the subjects obliged to pay the community duty on goods imported from third countries with the responsibility associated, first of all, with the customs declarant. This definition includes not only the owner of the "Import One Stop Shop" (Ioss) regime but also the operator who takes advantage of the special agreements (the so-called special arrangements) in the payment of VAT, an indirect representative or, in residual cases, any other person called upon to carry out customs compliance.
The scenario also includes the Italian mini tax of 2 euros. Originally introduced with the economic budget for 2026, the national tax was supposed to anticipate Brussels' moves, but the acceleration of the community machine ended up freezing it. The entry into force, initially scheduled for July 1st, has already been postponed twice: first to October 1st and, recently, to December 1st. Canceling the tax to avoid double taxation (Italian and European) on consumers would open a budget hole. But keeping the Italian tax above the European handling fee appears equally complex.
See also: Mini parcels: the Italian tax postponed until November 30, but the European one arrives
