Service eligibility and regional restrictions
PuppyIP serves only compliant overseas businesses and their authorized personnel. Proxy services are not available in mainland China. The service may only be used for lawful business activities outside mainland China. Use of this service within mainland China is prohibited.
Hosting a proxy IP or server overseas does not change these restrictions. The service must not be provided to end users in mainland China through relaying, forwarding, sharing or resale. Before use, read the Terms of Service.
Key Takeaways
- From November 1, 2026, the €2 Union Handling Fee applies to qualifying e-commerce goods shipped from outside the EU directly to EU consumers, regardless of value.
- eBay groups goods with the same tariff classification and description as a customs item. Several matching units may form one item, while one parcel can contain several chargeable declaration lines.
- The €2 fee is separate from the €3 temporary duty on qualifying low-value imports. Above €150, the fee still applies and product-specific customs duty may apply instead.
- eBay says applicable import fees on eBay International Shipping orders are collected at checkout; other routes may collect at delivery, so verify the order and carrier terms.
Check where the goods ship from and who receives them
The eBay Seller News Team says the €2 Union Handling Fee applies from November 1, 2026, to e-commerce goods imported into the EU for EU buyers, regardless of value. Dutch Customs describes the relevant shipment as goods bought outside the EU and sent directly to an EU consumer.
Start with the item's location when it is ordered and the warehouse that will dispatch it. Irish Revenue says the fee and the customs duty it describes do not apply when goods are already in Ireland, Northern Ireland or another EU Member State at the time of order. A euro price, marketplace domain, seller address or visitor IP does not establish where the stock is held.
Count declaration items, not parcels or individual units
eBay describes a customs item as one or more goods sharing a tariff classification and description. Its example groups two identical shirts as one item and a kettle as another, so the two items in that parcel incur €4 in handling fees.
Dutch Customs charges €2 per declaration line and illustrates one parcel containing two shirts, three sweaters and a hat as three lines, or €6. The actual line count depends on the declaration and how the goods are classified and described. Ask the declarant or carrier to confirm the grouping rather than multiplying by parcel count or total physical units.
Section 5.2 of the European Commission’s non-binding guidance dated October 5, 2026 also includes origin in the definition of an item when the declaration data requires it, and says the handling fee is calculated automatically per declaration line. H1 data includes origin; H6/H7 do not, so confirm grouping for the actual declaration type and fields with the carrier or declarant rather than treating eBay’s example as universal.
Keep the €2 fee separate from the €3 low-value duty and VAT
The Union Handling Fee is a fee, not a customs duty. Irish Revenue describes it separately from the €3 temporary customs duty that has applied since July 1, 2026; both may apply to an eligible low-value shipment. Above €150, the €2 fee still applies, but the flat €3 duty does not; normal product-specific customs duties may apply instead.
Dutch Customs says the handling fee is not part of customs value, while VAT is charged on the fee in its import declaration. Check VAT and any product duty against the actual declaration. Do not budget a fixed €5 for every parcel.
Check who collects the money on eIS and self-arranged shipping
eBay's announcement says buyers pay applicable import fees at checkout on eBay International Shipping (eIS) orders. With other shipping methods, a carrier may collect the fees before delivery where the seller has not prepaid those charges. The announcement does not set one carrier workflow for every route.
For eIS, inspect the current checkout and order breakdown. If you arrange shipping yourself, ask the carrier or customs representative who pays the €2 fee, duty and VAT, when each amount is settled, and whether it is prepaid in the quote. Do not promise that delivery will be charge-free until the actual route and payment record confirm it.
Keep fee records separate and check the return terms
Dutch Customs says the declarant pays after filing through DECO or DMS. Its payment request identifies the fee with code F00, and a month-end payment notice summarizes amounts due. This describes the Dutch declaration process, not eIS checkout or one procedure used throughout the EU.
Dutch Customs and Irish Revenue both describe the handling fee as non-refundable, including returns; the Irish page also says it is not refunded when goods are faulty. Product refunds, customs-duty refunds and VAT adjustments follow different rules. This guide summarizes the named public guidance and does not determine the treatment of an individual order.
Sources
Frequently Asked Questions
Are shipments from Great Britain and Northern Ireland to Ireland treated the same?
Irish Revenue distinguishes the two. Its described existing arrangements for trade in goods between Ireland and Northern Ireland continue, while e-commerce goods sent from Great Britain to Ireland are subject to customs duty, VAT and the handling fee from November 1. Confirm the actual warehouse location rather than relying on a general UK warehouse label.
If eIS shows import fees at checkout, can the carrier charge the same fee again?
eBay says applicable import fees on eIS orders are collected at checkout. Compare the order breakdown, payment record and carrier invoice, then ask eBay or the carrier to investigate a duplicate. A general route description does not prove that a particular shipment was prepaid or that no other charge can arise.
Does Dutch Customs refund the fee if DECO was used when DMS was required?
Dutch Customs explicitly includes this case in its no-refund list, alongside failed delivery, refusal and returns. Ask the declarant how to correct the filing rather than assuming a declaration correction automatically refunds the fee. This explanation concerns the cited Dutch procedure.