New Italian handling fee of EUR2 on low value import from 1 January 2026

The new EUR2 customs contribution applies to all imports of goods from non-EU countries, irrespective of the nature of the transaction (B2C, B2B or C2C) and of the customs declaration used, whether standard (H1) or simplified (H7).

According to the guidance issued by the Italian Customs Authority (Circular No. 37/2025, as supplemented by Circular No. 1/2026), the contribution is due at the time of final importation and is payable by the importer of record. In cases of indirect representation, liability also extends to the person on whose behalf the customs declaration is made.

For standard declarations (H1), the EUR2 contribution must be assessed on the customs value and paid upon filing the customs declaration, using contribution code 159. For simplified declarations (H7), the contribution is calculated on the intrinsic value of the goods and paid through periodic accounting on a bi-weekly basis.

To allow customs IT systems and operators to adapt, a transitional regime applies to imports carried out between 1 January and 28 February 2026. During this period, the contribution may be declared and paid by 15 March 2026 through a single summary declaration. From 1 March 2026 onwards, the ordinary reporting and payment rules will fully apply.

Key takeaway / recommendation

The new Italian handling fee introduces an additional fixed cost per shipment for low-value imports, with potentially significant implications for e-commerce operators, online marketplaces and logistics providers. Businesses should reassess their supply chain and evaluate whether bulk shipment can mitigate the overall cost burden. It should be also noted that  clear risk of overlap emerges with the EU-wide EUR3 levy on low-value shipments expected to apply from July 2026, potentially resulting in two charges applying to the same transaction.

Reference / Link to document

• Law No. 199 of 2025 (Italian Budget Law 2026), par. 126 – 129 LEGGE_199_2025.pdf