Edited by Lorenzo Ontano and Matteo Zovi
The framework of charges on low-value shipments from non-EU countries is experiencing significant developments.
Law Decree no. 38/2026 had already postponed the application of the national handling fee of EUR 2 — introduced by the 2026 Budget Law — to July 1, 2026. However, since that date coincides with the entry into force of the new EU flat-rate duty of EUR 3 introduced by EU Regulation no. 382/2026, the combined charge of EUR 5 on shipments with a declared value not exceeding EUR 150 raised significant operational concerns for economic operators.
The Italian Council of Ministers of June 22, 2026 therefore approved, within the framework of the law decree implementing the NRRP (National Recovery and Resilience Plan), a further postponement of the national handling fee to October 1, 2026, thereby avoiding — at least for the time being — the cumulation of the two charges. In practice, the deferral operates as a suspension pending the entry into force of the Union handling fee, on which an agreement has already been reached at EU level and which all Member States will be required to apply by the end of the year.
As regards the EU flat-rate duty, from July 1, 2026 — with the simultaneous abolition of the longstanding customs duty exemption — a charge of EUR 3 per item applies to shipments of goods with a value not exceeding EUR 150 originating from non-EU countries. A relevant technical point concerns the basis of calculation: the charge applies per item — understood as a customs classification heading — and not per consignment; for example, five identical T-shirts constitute a single item, whereas a T-shirt and a watch constitute two separate items.
The operational guidance issued by DG Taxud on June 8, 2026 provided further clarifications: the duty is borne by the declarant; on the objective side, goods covered by preferential agreements are excluded, subject to certain conditions, as are goods under specific customs union regimes. Returns are expressly regulated: duty already paid on items returned to the seller is refundable through a dedicated procedure.
With reference to the European Union handling fee, this is a contribution provided for within the reform of the Union Customs Code, aimed at offsetting the costs incurred by customs authorities for the release for free circulation of goods subject to distance sales. An agreement on this matter was reached on March 26, 2026 between the European Parliament and the Council of the EU, which envisages its application no later than November 1, 2026. Alongside the Union handling fee, national handling fees should also be permitted, provided they are intended to cover different services.
If all measures were to enter into force without explicit coordination, by autumn each low-value shipment would face three additional charges: the EU flat-rate duty of EUR 3, the Italian handling fee of EUR 2, and the European Union handling fee. The Commission itself, in its June guidance, acknowledges that several Member States — including Italy — have introduced their own anticipatory national handling fees, emphasising the urgency of harmonisation at EU level.
The postponement of the Italian handling fee to October 1 does not resolve the issues related to the uncertain characterisation of the charge and its coordination with EU measures, but it does buy time. Logistics sector companies have called for the abolition of the Italian handling fee, noting that it has already caused distortions in trade flows, with a shift towards EU countries that do not apply national handling fees. It remains to be determined whether the Italian handling fee will be realigned or abolished upon the entry into force of the European Union handling fee.
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