Companies selling products from countries outside the European Union are facing new changes affecting their e-commerce operations.
From 1 November 2026, a new €2 customs handling fee per category of items is expected to apply, adding to existing import costs.
The measure will affect certain distance sales to European consumers, including goods shipped from countries such as China, the United States or the United Kingdom. In addition, the Spanish Tax Agency has announced a change in the European VAT treatment of this fee, together with new product identification requirements.
These developments may affect companies’ costs, taxation and customs procedures. At LEIALTA, we explain the key points below.
A new €2 fee in addition to the €3 customs duty
Since 1 July 2026, affected e-commerce consignments with a value of up to €150 have been subject to a temporary €3 customs duty per category of items.
The European framework now introduces a new €2 customs handling fee per category, intended to cover the processing and control costs incurred by customs authorities. However, the two charges should be distinguished:
- €3 customs duty: applies to affected consignments with a value of up to €150.
- €2 handling fee: will apply to distance sales of imported goods, even where the consignment exceeds €150.
For example, a consignment worth €100 containing two different categories of items could be subject to €6 in customs duty and €4 in handling fees, in addition to the corresponding VAT.
The amount is calculated per declared category, rather than necessarily per individual product unit or as a single fixed amount per parcel. In addition, the new fee will not be refundable, even if the goods are subsequently returned.
Which companies will be affected by the new customs fee?
The measure applies across the European Union and is not limited to goods originating from any particular country.
It primarily affects distance sales of products shipped from third countries to consumers in the EU, including countries such as China, the United States or Australia. It is therefore particularly relevant for digital platforms, international sellers and operators managing these shipments.
However, a Spanish company selling products stored outside the EU could also be affected if those goods are shipped directly to European customers.
These new rules should not be confused with the general obligations applicable to all business imports. Ordinary B2B transactions are not automatically subject to the new fee simply because goods are imported.
Payment to Customs is the responsibility of the operator liable under the customs declaration. However, the commercial terms of the transaction will determine whether that cost is ultimately passed on to the consumer.
How is the VAT treatment of the customs fee changing?
One of the most recent developments concerns the VAT treatment of the new handling fee.
On 9 October 2026, the Spanish Tax Agency announced that the European Commission had revised its initial interpretation. Although the fee had previously been considered outside the scope of VAT, the new guidance establishes that it must be included in the taxable amount where applicable.
The specific treatment will depend on the reporting system used:
- Sales under the IOSS (Import One Stop Shop): where the fee is charged to the consumer at the time of purchase, it is included in the VAT taxable amount reported through the IOSS. Import VAT is not charged again on that fee.
- Imports under other procedures: the fee is included in the taxable amount used to calculate import VAT, in accordance with the applicable regime.
This distinction is particularly important for companies using international platforms or selling directly to European consumers.
Companies should therefore review how the new costs are reflected in their sale prices and in the corresponding VAT treatment.
New product identification requirements in customs declarations
Alongside the new fee, from 1 November 2026 new identifiers will also be required in import declarations for affected e-commerce consignments with a value of up to €150. The information provided will need to allow products to be identified more precisely and facilitate customs controls.
The required information will include the identifier assigned by the seller or platform (M-PID) and the manufacturer’s non-standardised identifier (NS-PID).
The manufacturer’s standardised identifier (S-PID) must also be declared where available. If no such identifier exists, the corresponding exemption code will be used.
These requirements will involve greater coordination between sellers, manufacturers, platforms and operators responsible for submitting customs declarations.
What should companies review before November?
The introduction of these measures makes it advisable to review three areas in particular:
- The cost of international transactions. The new fee may affect commercial margins and the final price of certain products.
- Tax management. Companies should check which VAT reporting system they use and how the new amounts will be reflected.
- Product information. Affected businesses will need to ensure that the necessary identifiers are available and can be correctly included in customs declarations.
It is also advisable to confirm with logistics operators who will bear the new costs and how returns will be managed.
Preparing for changes in international e-commerce
The new customs handling fee and additional identification requirements represent another step in adapting European rules to the continued growth of international e-commerce.
For affected companies, the impact goes beyond an additional cost per shipment. It also requires a review of the tax treatment of transactions, the information included in customs declarations and coordination with logistics operators.
At LEIALTA, we provide comprehensive support to Spanish and international companies from a legal, corporate, accounting, tax and labour perspective, helping them comply with their obligations when operating in Spain.
