Regulation (EU) 2026/2108 establishing the Union Customs Code and the European Union Customs Authority
Customs debt, guarantees, payment and handling fee – Regulation (EU) 2026/2108 establishing the Union Customs Code and the European Union Customs Authority

Regulation (EU) 2026/2108 establishing the Union Customs Code and the European Union Customs Authority Art.20: Union handling fee for distance sales

A fixed Union handling fee per item is paid for release for free circulation of goods sold in distance sales (lower from a customs warehouse for distance sales), non-refundable, by the customs debtor (or the would-be debtor if no debt arises) at least monthly with the customs debt; collection starts ten days after the delegated act fixing the amount enters into force.

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