Netherlands Ministry of Finance parks February 2026 proposal for €2 National Handling Fee on small parcel imports from non-EU states
On 13 January 2026, the Dutch Ministry of Finance said it was suspending until further notice its proposal to impose a €2 Customs handling fee on non-EU sourced parcel imports not exceeding €150. It will instead wait on further actions by the EU – €3 customs duties in July 2026 and €2 handling fee in November 2026.
12 Dec 2026 Update: an interim EU €3 Customs Levy has been agreed to come into force from 1 July 2026. This would run alongside a Dutch customs handling fee if introduced.
Now suspended Dutch customs handling fee
The Netherlands was moving closer to introducing a national handling fee for low-value parcels imported from outside the European Union, following a parliamentary motion tabled in late November 2025 as part of the Dutch Tax Plan 2026. Such a move would follow 2026 plans from: France; Belgium; Italy and Romania, as well as EU Customs 2026 proposal to do the same from April 2026.
The motion had been adopted by the House of Representatives but still required approval in the Senate as part of the broader Tax Plan 2026. A final decision is expected in the coming months. The motion has been adopted by the House of Representatives but still requires approval in the Senate as part of the broader Tax Plan 2026. A final decision is expected in the coming months.
Pressure on Dutch Customs and Growing Cross-Border Volume
Lawmakers highlighted that the Netherlands now receives around three million parcels per day, predominantly from low-cost suppliers in Asia. According to the motion, many imports fall short of EU safety, environmental and quality standards, yet still require customs screening and administration. The costs of processing this volume have risen substantially, creating both fiscal pressure and operational strain on national customs authorities.
The parliamentary motion argues that without targeted reform, the Netherlands will continue to bear a disproportionate burden as an entry point for global parcels into the EU, especially given its central role in logistics networks.
Alignment with 2028 EU Customs Reform
The national debate is taking place against the backdrop of wider EU initiatives to overhaul customs treatment of low-value e-commerce consignments. From 2028, the EU plans to remove the €150 de minimis duty exemption and apply customs charges to all imported parcels. A common flat administrative fee on small parcels is under consideration, expected to be broadly in the region of €2, for April 2026.
Member States Move Ahead of the EU
Several EU jurisdictions have already decided to introduce their own national handling charges in 2026:
- Romania and
- France
- Belgium
These early national moves create a risk of cross-border routing incentives: parcels could be diverted to the lowest-cost entry point, undermining revenue objectives and increasing customs burdens in states with no national fee. The Dutch motion explicitly warns that the absence of a domestic fee could redirect further volumes to the Netherlands if neighbouring countries implement charges in January 2026.
Proposal and Decision-Making in the Netherlands
The Dutch motion calls on the government to introduce a national handling fee at the same time as neighbouring states, and to begin the required legislative work immediately. It also recognises concerns from industry around the feasibility of rapid implementation, such as:
- System configuration and IT integration.
- Contract renegotiation with carriers and service providers.
- Supply chain disruption and cost pass-through to consumers.
Whether the Netherlands joins early movers such as France and Romania will depend on its forthcoming legislative process, but momentum is clearly building toward both national-level and EU-wide reform.
Read more in our Dutch VAT Guide.
