The Netherlands will not introduce a national handling fee for e-commerce shipments. The State Secretary for Finance announced this on Friday, June 12, 2026. This means there will be no additional national levy for the time being, on top of the European measures taking effect from July 1, 2026.
At the end of 2025, there was still talk of a possible national levy for e-commerce shipments. Other European countries, including France and Belgium, also considered similar measures. The logistics sector criticized the short implementation period and the risk of disrupting the level playing field within the European Union.
For companies that process many e-commerce shipments or ship to EU consumers, the decision provides more clarity. The Netherlands is now waiting for the broader European approach regarding the abolition of the so-called de minimis exemption.
What will change as of July 1, 2026?
Although the Netherlands is not introducing a national handling fee, things will certainly change for e-commerce shipments from outside the European Union starting July 1, 2026.
From that date, the de minimis exemption will be abolished. This exemption made it possible to bring shipments with a value of up to €150 into the EU under certain conditions without import duties. With the expiration of this exemption, e-commerce shipments up to €150 will face a standard fee of €3 per declaration line.
This means that costs per package will not always be the same. If a shipment consists of multiple declaration lines or product categories, the total fee per shipment can increase. For companies with high volumes, this can have a noticeable impact on total import costs.
How is the €3 fee settled?
The €3 per declaration line is not collected via the webshop. This is an important difference compared to, for example, IOSS declarations, where VAT payment can be handled through the sales environment.
The fee is collected by the service provider at the time of customs clearance. In practice, this means that costs are settled as “cash against documents.” This is done via a deposit with the service provider, based on the number of declaration lines processed per month.
It is therefore important for companies to have a clear understanding of the number of declaration lines they process monthly. Not only the number of packages counts, but also the structure of the shipments and the way products are declared.
European handling fee expected from November 2026
In addition to the €3 fee per declaration line, a European handling fee is also expected starting November 1, 2026. This will likely be around €2 per shipment.
The goal of this European approach is to have more e-commerce shipments transported to Europe together by container. This should make it easier for Customs to monitor the significantly grown flow of goods consisting of small packages from countries outside the EU.
The growth of international e-commerce has led to a significant increase in the number of individual shipments in recent years. For customs authorities, this brings extra pressure regarding inspection, processing, and enforcement. By allowing shipments to enter Europe in a more bundled manner, this process should become more manageable.
What does this mean for e-commerce companies?
For e-commerce companies, fulfillment providers, and importers, it is important to prepare for the new situation. Even without a national handling fee, the costs and processes surrounding import shipments will change as of July 1, 2026.
- Companies would do well to identify the following in advance:
- how many e-commerce shipments they send to the EU monthly;
- how many declaration lines these shipments consist of on average;
- which product categories are affected;
- how the costs are settled via the service provider;
- what impact this has on margin, sales price, and customer communication.
Especially for low order values, a fixed fee per declaration line can weigh relatively heavily. An additional cost of €3 or more per shipment can influence pricing, profitability, and the choice of certain logistics routes.
More focus on bundling and correct declaration
The new rules make correct customs data even more important. Think of accurate goods descriptions, HS codes, values, origin, and the number of declaration lines per shipment. Errors or ambiguities can lead to delays, extra costs, or additional inspections.
In addition, it becomes more relevant for companies to look at the way goods enter Europe. Individual package flows from countries outside the EU may become more expensive and administratively burdensome due to the new levies. Bundled import flows can, in some cases, offer more oversight and efficiency.
Preparing for July 1, 2026
The most important conclusion is that the Netherlands will not introduce an additional national handling fee for e-commerce shipments. This removes some of the uncertainty. At the same time, the European change as of July 1, 2026, remains in place.
From that moment, a standard fee of €3 per declaration line applies to e-commerce shipments up to €150. A European handling fee of approximately €2 is expected to follow from November 1, 2026.
For companies dependent on international e-commerce shipments, now is the time to review processes, volumes, and cost structures. By gaining insight into declaration lines, product data, and import flows now, you can avoid surprises when the new rules take effect.