Since 1 November 2026, distance purchases of goods dispatched from outside the EU incur a €2 Union handling fee per goods item. This is confirmed by the Latvian State Revenue Service (VID). It supplements other charges rather than replacing them.
A goods item is not every physical object
The EU Council explains that the temporary €3 customs duty, applicable since 1 July, is calculated by goods category. Several objects in the same category may form one goods item. The charge should therefore not automatically be multiplied by the number of objects in a box.
The practical question for the seller or declarant is how the goods are divided into declaration items. Shopping-cart lines and customs-declaration lines should not be assumed to be identical without checking.
Article 2 of Regulation (EU) 2026/382 links the €3 regime to IOSS conditions or a postal consignment as defined in the rules. A value of up to €150 alone does not guarantee this rate for every courier transaction.
Three examples for a consignment worth up to €150
Editorial calculation: assume that a €3 duty and €2 fee apply to each separately declarable goods item. Here we compare only these two charges:
- One goods item: €3 + €2 = €5.
- Three goods items: €9 + €6 = €15.
- Five goods items: €15 + €10 = €25.
These amounts exclude VAT, the goods price, delivery and any customs-clearance service. This is not a flat five euros for an entire parcel regardless of its contents.
VID states that the standard customs rate applies above €150; the VAT base also includes delivery, duty and the handling fee. Our example for a postal consignment without IOSS uses €30 of goods, €5 delivery, three goods items and 21% VAT: (30 + 5 + 9 + 6) × 21% = €10.50. The total is €60.50 if charges have not been paid beforehand and there are no other costs.
Which transactions does this cover?
Swedish Customs clarifies that the handling fee concerns goods sold remotely to a private individual before crossing the border. Their value does not exclude them. Consumer-parcel rules therefore cannot automatically be extended to every business import of stock.
Businesses should distinguish two models: delivery to an already identified end customer, or import into their own warehouse for subsequent sale. Describe the transaction chain to a customs specialist before calculating landed cost.
IOSS and gifts: what should not be confused?
Current VID guidance allows the relevant charges to be collected at checkout for IOSS purchases. Check the order documents: this does not mean every platform purchase already includes all charges. Non-commercial gifts between private individuals are exempt from the handling fee.
Gifts worth up to €45 may also qualify for tax relief, subject to conditions. The consignment must be occasional, sent without payment and for personal use. Simply calling a purchase a gift is insufficient.
What should you check before ordering?
- Where will the goods actually be dispatched from, and who will receive them?
- How many declaration items will there be, and what supports their classification?
- Which charges are already included in the purchase price?
- What will the full price be after taxes and the carrier's services?
In our editorial assessment, Latvian retailers benefit more from showing customers the full price clearly than from comparing price tags alone. Business listings can help with finding partners, while services for businesses address administrative needs. Charges for a specific import are calculated from its transaction documents.
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