On December 22, 2025, the advisory report from the Advisory Division of the Council of State was published regarding the proposal to introduce a national handling fee for e-commerce shipments from outside the European Union. The advice was prepared on December 17, 2025, and addresses the legal, practical, and financial consequences of this measure.

Background of the proposal

The government wants to introduce a national handling fee of €2 per declaration line through an amendment to the General Customs Decree. This fee would apply to e-commerce shipments with a value up to €150 that are imported from outside the EU. A declaration line consists of a goods code. Therefore, when a package contains multiple products, multiple lines may apply.

With this national measure, the Netherlands is anticipating a possible European handling fee that is expected to be introduced by the end of 2026. The Netherlands only wants to introduce the fee if France and Belgium also have a similar national scheme. The government wants to prevent e-commerce shipments from moving to the Netherlands, which would put extra pressure on Dutch Customs.

Urgent problem, but caveats regarding the solution

The Advisory Division acknowledges that the enormous increase in individual e-commerce shipments poses an urgent problem for Customs. Especially when other member states introduce a national fee, it may be necessary to take measures to prevent a waterbed effect.

At the same time, the Division emphasizes that national measures cannot be seen in isolation from developments at the European level. For example, it was recently agreed that the current exemption for levying import duties on shipments up to €150 will be abolished. This change may significantly influence the nature and extent of e-commerce flows and, therefore, the necessity of a national handling fee.

Legal vulnerability and financial risks

According to the Advisory Division, the proposed national handling fee is legally vulnerable. The measure conflicts with existing European and national customs legislation and with international trade agreements. This creates a risk of legal proceedings, which in the most extreme case could lead to the fee having to be (partially) refunded. This also brings budgetary uncertainties.

In addition, the Division states that the substantiation of the fee amount is insufficiently transparent. In order to be allowed to levy a handling fee as a cost reimbursement, it must be clear that it approximates the actual costs as closely as possible. The current explanation does not seem to take sufficient account of existing controls, European perception costs, and the effects of the expiry of the import duty exemption.

Tight schedule

The proposed schedule also raises questions. Both for the legal embedding and for the implementation by Customs and by parties submitting declarations, the available preparation time is very limited. This increases the chance of implementation problems in practice.

Advice: hold your horses first

Although the Advisory Division understands the problems, it advises the government not to introduce a national handling fee for the time being. First, it should become clear what the consequences are of abolishing the import duty exemption within the EU. Only then can it be assessed whether a national measure is necessary, legally sustainable, and feasible.

The advice to the government is therefore not to take the decision unless it is amended on these points.

The full advice of the Advisory Division can be read via the website of the Council of State.

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