The “Other Tax Measures 2027” bill already aligns the General Customs Act with the new Union Customs Code. This is necessary because certain provisions of the new European customs law will take effect shortly after its entry into force. For businesses, the new handling fee for distance sales is particularly relevant: in addition to existing customs formalities, a basis is being established for levying and collecting fees for customs services.
On Prinsjesdag, the “Other Tax Measures 2027” bill was also published. It states that the General Customs Act is being prepared to align with the new Union Customs Code.
Handling fee for distance sales
A key element is the introduction of a national basis for levying and collecting fees arising from the new EU Customs Code. This specifically concerns the processing fee that can be collected at the time of import into the EU. This fee relates to services provided by customs authorities in processing requests to release goods for free circulation, insofar as these goods are sold in the context of distance sales. This mandatory collection is expected to take effect in November 2026. The amount of the processing fee has not yet been determined.
Relevance for e-commerce and logistics
This measure is particularly relevant for companies involved in international distance sales, e-commerce shipments, and parcel flows. Such trade flows often involve the processing of large numbers of shipments. This handling fee could therefore have a significant impact in certain cases. It is important to note that this handling fee will, in principle, be introduced EU-wide.
What can you do now?Businesses would be wise to map out their customs and logistics flows. This applies in particular to distance sales, e-commerce shipments, and parcel flows in which goods are released for free circulation within the EU. Do you have questions about how this will affect your business? Please feel free to contact your representative at Govers.
Do you have any questions as a result of this article? Then please contact your Govers contact person, using our contact form on the website, or call our general phone number 040 - 2 504 504.