EU Thu Thêm Phí Xử Lý Hải Quan €2 Từ 01/11/2026: Seller Print-On-Demand Cần Biết Gì?

Starting November 1, 2026, the European Union (EU) will officially introduce a new customs handling fee—the Union Handling Fee (UHF)—of €2 for each distinct type of goods in e-commerce parcels imported from outside the EU. This fee is added to existing customs duties and VAT and may directly affect fulfillment costs and the profits of Print-on-Demand sellers.

So how is the UHF calculated? Which orders are subject to the fee? Who pays it, and what should sellers using BurgerPrints prepare for? Let’s explore the details through the practical examples below.

Item	What Sellers Need to Know
Fee name	Union Handling Fee (UHF) – EU customs handling fee
Fee amount	€2 for each distinct type of goods. Note: The UHF is calculated based on the distinct types of goods in a parcel, not simply on the total number of products a buyer orders.
Effective date	November 1, 2026
Applicable goods	E-commerce goods imported from outside the EU and delivered to consumers in the EU
Geographic scope	27 EU member states
Order value	Applies whether the order value is below or above €150
Party responsible for payment	The selling business or shipping provider, depending on the applicable mechanism; the cost may be passed on to the buyer
Does it replace the €3 customs duty?	No. The UHF is an additional fee.
Main impact	Higher order costs, potentially reducing sellers’ profits

Key point: The UHF is calculated based on the distinct types of goods in a parcel, not simply on the total number of products a buyer orders.

1. What Taxes and Fees Has the EU Changed Since Mid-2026?

The year 2026 marks two notable changes to EU customs tax and fee policies for e-commerce goods imported from outside the bloc.

From July 1, 2026: Introduction of a €3 customs duty

The EU removed the import duty exemption for many parcels valued at no more than €150 and introduced a temporary customs duty of €3 for each distinct type of goods covered by the measure.

Previously, many low-value orders were exempt from customs duties, although they still had to comply with VAT rules.

From November 1, 2026: Addition of the €2 UHF customs handling fee

The EU will also apply the Union Handling Fee of €2 for each distinct type of goods in e-commerce parcels imported from outside the EU.

Unlike the €3 customs duty, which applies to the covered low-value goods, the UHF has a broader scope in terms of order value.

Comparison of Taxes and Fees Before and After November 1, 2026

Tax or Fee	Before November 1, 2026	From November 1, 2026
Customs Duty	€3 per applicable type of goods for low-value shipments	Continues to apply
Union Handling Fee (UHF)	Not yet applicable	Additional €2 per type of goods
VAT – Value Added Tax	Under existing regulations	Continues to apply; the UHF may affect the VAT taxable amount

Note: The €3 customs duty does not apply uniformly to every order. For parcels valued above €150, customs duties are determined according to the relevant tariff schedule.

For more details about the €3 customs duty change, sellers can refer to BurgerPrints’ previous article: EU Removes the Import Duty Exemption for Shipments Under €150: What Should POD Sellers Do to Protect Their Profits?

This article focuses on the €2 UHF newly introduced in November 2026.

2. What Is the €2 Union Handling Fee (UHF), and Which Orders Does It Apply To?

2.1. What Is the Union Handling Fee (UHF)?

The Union Handling Fee (UHF) is a customs handling fee imposed by the European Union on e-commerce goods imported from non-EU countries.

The fee is intended to help cover the costs of processing customs data, inspecting goods, and managing the growing volume of imported e-commerce shipments.

It is a fee required under EU regulations, not a service charge introduced by BurgerPrints.

The UHF is also separate from customs duties and value-added tax (VAT).

2.2. When Does the UHF Take Effect?

The regulation officially takes effect on November 1, 2026.

From this date, e-commerce parcels within its scope will incur an additional UHF when imported into the EU, in accordance with the regulations.

2.3. Which Orders Are Subject to the Fee?

The UHF applies to goods purchased online and shipped from non-EU countries to consumers in the EU.

Examples:

• A seller sells T-shirts on Etsy, produced in Vietnam and shipped to Germany.
• A seller sells mugs on Shopify, produced in China and shipped to France.
• A seller sells Print-on-Demand products on Amazon, shipped from the US to Italy.

These shipments may incur the UHF when imported into the EU.

Note: The UHF applies regardless of order value, not only to parcels valued below €150.

Conversely, if products have already been manufactured and are in free circulation within the EU and are then shipped between EU countries, the order will generally not incur the UHF for imports from outside the EU.

2.4. Which Countries Does the UHF Apply To?

The fee applies across all 27 EU member states, including major e-commerce markets such as Germany, France, Italy, Spain, the Netherlands, and Poland.

Note: The EU currently consists of 27 member states.

Note: Not every country in Europe is an EU member. For example, the United Kingdom is not in the EU, so goods sent from the UK to EU countries such as Germany and France may still be subject to the UHF.

2.5. Who Is Responsible for Paying the UHF?

According to customs authority guidance, the UHF is paid by the selling business or the business handling shipment and customs declarations, depending on the applicable mechanism.

The cost may be passed on to the buyer, depending on how the seller, selling platform, and shipping provider arrange payment.

Sellers therefore need to determine whether the fee is collected before delivery or may arise when the buyer receives the goods.

3. How Is the €2 UHF Calculated? How Much Will Total Order Costs Increase?

This is the most important point Print-on-Demand sellers need to understand to accurately estimate fulfillment costs.

3.1. How to Calculate the €2 UHF

3.1.1. Basic formula

UHF = €2 × Number of distinct types of goods in the parcel

The fee is calculated based on distinct types of goods as declared to customs. It does not simply mean an additional €2 for every product.

Examples:

Products in the Same Parcel	Number of Types of Goods	UHF
1 T-shirt	1	€2
5 identical T-shirts	1	€2
1 T-shirt + 1 mug	2	€4
2 identical T-shirts + 1 mug	2	€4
1 T-shirt + 1 mug + 1 tote bag	3	€6

This table is for illustration and assumes the types of goods are distinguished in customs declarations exactly as described.

For example, a buyer orders 5 identical T-shirts in a single parcel. If customs classifies them as the same type of goods, the UHF is €2, not €10.

If a buyer orders one T-shirt and one mug, the two products belong to two different types of goods, so the UHF is €4.

3.1.2. What Sellers Should Know About SKUs

Each product variant may have a separate SKU in the selling system. However, two different SKUs do not automatically mean two distinct types of goods under customs regulations. The actual fee calculation also depends on classification, origin, and declared information.

3.1.3. Notes for Print-on-Demand Orders

A single order placed on a store may be split into multiple parcels or produced and shipped from different Fulfillment Centers. Therefore, the UHF is determined for each imported parcel and is not automatically charged just once for the entire store order.

For example, a buyer orders 2 identical T-shirts, but they are shipped as 2 separate parcels from two printing facilities outside the EU. If both parcels fall within the scope of the fee, each may incur a €2 UHF, for a total of €4.

Sellers should therefore check the actual number of parcels and the fulfillment arrangement to accurately estimate any additional costs.

3.2. What Costs May Apply to an Order Imported into the EU?

For Print-on-Demand orders shipped from outside the EU to the EU, sellers should consider the following costs:

Cost Item	Calculation
Production Cost	Production price × Quantity
Shipping Cost	Depends on shipping service and delivery address
Additional Services	Based on any additional services used
Customs Duty	Import duty under applicable regulations
Union Handling Fee	€2 × Number of distinct types of goods
VAT	Under the applicable VAT rate and mechanism

In addition, some orders may incur handling charges from the shipping provider or other charges under the receiving country’s own regulations.

Sellers need to distinguish these charges from the UHF to avoid double-counting.

For more details about the €3 customs duty change, sellers can refer to BurgerPrints’ previous article: EU Removes the Import Duty Exemption for Shipments Under €150: What Should POD Sellers Do to Protect Their Profits?

3.3. Example of Order Costs and VAT Calculation When the UHF Applies

3.3.1. Illustrative Example

Suppose a seller has a parcel containing one T-shirt, produced in Vietnam and delivered to a buyer in Germany.

For illustration, use the following values:

Item	Before November 1	From November 1
Goods value	€15	€15
Shipping	€5	€5
Customs Duty	€3	€3
UHF	€0	€2
Total before VAT	€23	€25

This example assumes the parcel is subject to the €3 customs duty and excludes VAT and other charges.

Thus, from November 1, 2026, the parcel in this example incurs an additional €2 UHF. If the seller covers this fee and keeps the selling price unchanged, their profit will decrease accordingly.

3.3.2. Does the UHF Affect VAT?

The UHF affects VAT. According to European Commission guidance, the UHF is included in the VAT taxable amount. However, the calculation method and the timing of VAT collection depend on the mechanism applicable to the order.

To understand how the UHF affects total costs, consider the following example of a Print-on-Demand order shipped from Vietnam to Germany.

Does the UHF Affect VAT?

Illustrative example of a Print-on-Demand order shipped from Vietnam to Germany. Assume the buyer bears all taxes and fees.

 

Sellers should note: The two scenarios above do not mean IOSS always saves €0.57. The difference arises from different assumptions about the VAT taxable amount. In practice, the total amount a buyer pays also depends on the seller’s pricing policy, amounts already collected at checkout, how customs duties are paid, and any additional shipping provider charges.

In particular, IOSS does not exempt the UHF or customs duties; it only changes how VAT is collected and declared. Sellers should check which charges have already been paid to avoid duplicate collection or unexpected extra costs for buyers.

4. How Is the UHF Paid When Using BurgerPrints?

When sellers fulfill orders through BurgerPrints, UHF payment depends on the fee collection process of each printing facility (Fulfillment Center).

4.1. When a Fulfillment Center Collects the UHF

BurgerPrints will help collect the UHF and forward the payment to the printing facility according to the applicable process.

This fee is an obligation arising under customs regulations, not a surcharge introduced by BurgerPrints.

4.2. When a Fulfillment Center Does Not Collect the Fee Through BurgerPrints

BurgerPrints will not collect that UHF through its system during order processing. However, this does not mean the order is exempt from the fee.

Depending on customs regulations, delivery terms, and shipping method, the seller or buyer may still need to pay the fee during importation or before delivery.

When the parcel reaches the EU, the shipping provider may request payment of outstanding charges before delivering it to the buyer. This can lead to unexpected costs and affect the shopping experience.

4.3. Which Fees Should Sellers Check on BurgerPrints?

When reviewing order costs, sellers should pay attention to the following items:

• Production Cost: Production costs.
• Shipping Cost: Shipping fees.
• Additional Services: Fees for additional services, if any.
• Total Tax: Taxes and fees calculated and collected by the system according to the applicable process; these may include Customs Duty, UHF, and VAT/IOSS.
• Total Costs: Total amount payable through BurgerPrints.

Sellers need to check which charges have already been calculated and which may arise outside the system, depending on the supplier, shipping route, or regulations in the importing country.

BurgerPrints will continue to update information about printing facilities that collect the UHF and how the fee will be implemented, enabling sellers to track fulfillment costs proactively.

5. How Does the UHF Affect Print-on-Demand Sellers?

A €2 UHF may not seem like a large cost for a single type of goods. However, for sellers with high order volumes or products with low profit margins, it can significantly affect business performance.

At the same time, this change is an opportunity for sellers to reassess their fulfillment options for the EU market.

5.1. Challenges: Higher Costs May Reduce Profits

Profit per order decreases if sellers absorb the fee

• Suppose an order currently generates €5 in profit after existing costs.
• From November 1, if the order incurs an additional €2 UHF and the seller pays it, the remaining profit is €3.
• In this example, the UHF alone could reduce profit by 40%.

Risk of product returns

• If the buyer returns the goods, the UHF is not refunded.

Bundles containing different product types require cost recalculation

• A bundle containing a T-shirt, mug, and tote bag may incur a €6 UHF if the three products are classified as three distinct types of goods in the same parcel.
• Sellers need to recalculate total costs before offering bundles or upsells to avoid unexpected reductions in profit margins.

Buyers may face unexpected costs

• If the UHF and customs duties have not been paid in advance, buyers may be asked to pay extra upon delivery.
• This may increase the risk of complaints, refused deliveries, and a negative customer experience.

5.2. Opportunities: Fulfillment Within the EU Offers Sellers More Ways to Optimize Costs

As the cost of importing goods from outside the EU rises, the choice of production and fulfillment location becomes more important.

Rather than simply looking for the printing facility with the lowest base price, sellers should compare the total cost of delivering the product to the buyer.

• If products are manufactured in the EU and legally placed in free circulation there, shipments between EU countries generally do not incur the customs duties and UHF applicable to goods imported from outside the EU.
• This is an option worth considering for sellers focused on the European market.

Benefits of considering fulfillment within the EU:

• Reduced import charges: Products manufactured and legally placed in free circulation within the EU generally do not incur import UHF and customs duties when shipped between EU countries.
• More options for optimizing total costs: Sellers can compare production prices, shipping, taxes, and fees to select a suitable printing facility.
• Potentially shorter delivery times: Producing closer to buyers in the EU can reduce shipping distances compared with cross-border shipments from Asia or the US.

However, fulfillment within the EU is not automatically cheaper. Sellers still need to consider the total cost and delivery time of each printing facility.

Are you selling Print-on-Demand products to the EU market?

Explore BurgerPrints Fulfillment Centers in France, Poland, and Germany to choose a fulfillment option that fits your products, market, and budget.

Printing Facility	Location	Features
Pura	Toulouse, France	– High-quality DTG printing – Diverse product catalog – Impressive production speed – Platform Label Support – Produced directly in France (Made in France): products comply with Europe’s strict, high-end manufacturing standards – Ultra-fast delivery across Europe – strategic location in the heart of Europe (France-based fulfillment)
Rocky	Łódź, Poland	– High-quality DTG printing – Early tracking number availability – High production capacity – Impressive production speed – Produced directly in Poland: products comply with Europe’s strict, high-end manufacturing standards
Hatta	Halle, Germany	– High-quality DTG printing – Diverse product catalog – Impressive production speed – Eco-friendly packaging – Produced directly in Germany: products comply with Europe’s strict, high-end manufacturing standards

6. What Should Print-on-Demand Sellers Prepare Before November 1, 2026?

To adapt to the new UHF, sellers should prioritize the following four actions:

6.1. Recalculate Margins for Products Currently Sold in the EU

• Review low-margin products such as T-shirts, mugs, and posters, as well as orders containing different product types.
• Do not calculate profit by subtracting only Production Cost and Shipping Cost from the selling price. Consider all applicable taxes and fees to determine actual profit.

6.2. Review Bundles and Upsells

• If you sell bundles containing different product types, recalculate any potential UHF.
• Particularly for heavily discounted bundles, higher fulfillment costs may significantly reduce profit per order.

6.3. Compare Fulfillment Center Options

For products that can be manufactured both within and outside the EU, sellers should compare:

Production Cost + Shipping Cost + Applicable Taxes and Fees + Delivery Time

Then choose the most suitable option instead of prioritizing only a low base price.

6.4. Identify in Advance Which Charges Buyers May Need to Pay

• Sellers should check which taxes and fees have been collected through the system or at checkout and which may arise during importation.
• If buyers may have to pay additional charges upon delivery, clearly disclose this in the shipping policy or order information to reduce disputes.

7. Frequently Asked Questions About the €2 UHF

1. Does an order containing only one product have to pay €2? Yes, if the product falls within the scope of the UHF and is imported into the EU from outside the EU.
2. Does buying 5 identical products mean paying €10? Not necessarily. If all five products are classified as the same type of goods in a single parcel, the UHF may be just €2.
3. Are orders below €150 exempt from the UHF? No. The UHF applies to e-commerce goods within its scope regardless of order value.
4. Does having IOSS exempt sellers from the UHF? No. IOSS is a mechanism for collecting and declaring VAT; it does not automatically exempt the UHF.
5. Does the €2 UHF replace the €3 customs duty? No. These are two separate charges and may both apply to the same parcel.
6. Is the UHF refunded if a buyer returns the goods? No. Under current guidance, the UHF is non-refundable, even if the goods are defective or returned.
7. Does fulfillment from an EU printing facility incur the UHF? Generally not, if the goods are already in free circulation within the EU and are shipped between EU countries without an import procedure from outside the EU.
8. Does BurgerPrints support UHF collection? BurgerPrints supports UHF collection for Fulfillment Centers that implement fee collection through its system. Specific application details will be updated for each Fulfillment Center.