From Nov 1, 2026, the EU charges €2 per distinct item on parcels sent from outside the bloc. The €3 customs duty has applied since July 1. Both charges land on the same parcel, and both stay with customs.
If you ship print on demand to EU buyers, the item count sets the bill. Count the products in the parcel before you set the price.
What matters
- The €2 Union handling fee applies to each distinct item in the parcel, regardless of value.
- Two identical items count as one. Three different items pay three times.
- The €3 duty applies to each item under €150. The €2 fee is not refundable.
Count distinct items in the parcel
Revenue Ireland published the worked example on Sep 29, 2026. A €10 parcel with a pen, a notebook, and a key ring contains three distinct items.
The duty is €3 per item, so €9. The handling fee is €2 per item, so €6. Total charges are €15, plus VAT. The charges exceed the value of the goods.
Two identical pens in the same parcel count as one item. That parcel pays €3 duty plus a €2 fee, or €5.
| Items in the parcel | Duty at €3 | Fee at €2 | Total |
|---|---|---|---|
| 1 | €3 | €2 | €5 |
| 2 different | €6 | €4 | €10 |
| 3 different | €9 | €6 | €15 |
| 2 identical | €3 | €2 | €5 |
The rule applies to goods of any value. It is not limited to the €150 line. Above €150, the specific duty rate replaces the €3 flat charge, and the €2 fee still applies per item.
The fee covers customs handling, not shipping. It does not change with the carrier or the service level.
Run the fee through one bundle
Use one expression for every bundle: charges = distinct items × €5, for parcels under €150.
A two-item bundle sold at €40 carries €10 in charges. That is 25% of the price. To hold charges at 20%, the same bundle needs a €50 price.
The flip value is €25 per item. At €25, €5 of charges equals 20% of the price. Below €25, the share rises. At €15, it reaches 33%.
Run the same test on a three-item bundle. At €60, €15 in charges is 25%. The 20% floor is €75.
Use the slow end of your shipping estimate in the same sheet. The fee does not change with transit time, but a late parcel can turn a sale into a case.
The cutoff math lives in How to Set Your Print on Demand Christmas Cutoff From Three Numbers.
Decide who pays before checkout
The seller or the delivery business pays the fee to customs. Either can pass it to the buyer.
Etsy accounts for the fee when you buy a label on Etsy. If you buy the label elsewhere, your carrier collects it and sets the process.
Put the number in the listing before the buyer reaches checkout. State the fee per item, the duty per item, and the currency. A buyer who learns at the door disputes the charge.
Etsy's Buyer Policy puts customs charges on the buyer, except for US orders under the DDP rule. A buyer who refuses to pay does not qualify for Purchase Protection.
A gift order is still an online purchase. The fee follows the parcel, not the occasion. The framing that sells the gift is in The Gift Economy: How to Turn Custom Bags Into Best-Selling Gifts.
Build the non-refundable fee into the refund math
The €2 fee is not refundable, even when the goods are faulty. The €3 duty is also non-refundable under €150, unless the goods are faulty.
A returned €40 bundle still carries €10 in charges. Refund the item price and the shipping, and the customs charges stay spent.
That changes the break-even point on a return. A 20% restocking fee on a €40 bundle recovers €8, which does not cover €10 in charges.
Decide the policy before the first return. Either price the fee into every EU order or state that it is non-refundable at checkout. Do not leave the answer to a case.
Reprice three bundles before Black Friday
Open the three bundles you sell most to EU buyers. Add €5 per distinct item to the landed cost, then check the margin at the current price.
Raise the price or cut the item count. A two-item bundle pays €4 in fees and €6 in duty. A single item pays €2 and €3.
The discount depth belongs in How to Price Print on Demand Gifts for Black Friday: A Margin Ladder.
Publish the new prices and the fee note before Nov 27. Black Friday orders arrive before the January returns window, and the charge stays on every one.
Connect your store and set the EU shipping profile before the first order.