Declaration requirements may now apply to your shipments. It may be necessary to declare your goods to the authorities in a different process than you have previously used. Our Electronic Trade Documents (ETD) system streamlines the process for you.  

The first step is to agree with your customers who will be responsible for paying for freight charges, and any customs duties, taxes and fees. This is covered by the IncoTerms, which you need to include on your sales contract, as well as the goods commercial invoice.  Secondly, at time of shipping, you need to select the FedEx shipping terms which match your agreement with the customer.  Use the option Bill Shipper to receive the FedEx invoice for any customs duties, taxes, fees and surcharges, if you agreed with the buyer that goods would be delivered duty paid.  

To sign up to the IOSS, most non-EU sellers will have to appoint an intermediary to register and declare the VAT on their behalf, unless they are established in the EU themselves. They will then need to provide their IOSS number to the customs declarant (FedEx).

EU countries are: Austria, Belgium, Bulgaria, Croatia, Cyprus, Czech Republic, Denmark, Estonia, Finland, France, Germany, Greece, Hungary, Ireland, Italy, Latvia, Lithuania, Luxembourg, Malta, The Netherlands, Poland, Portugal, Romania, Slovakia, Slovenia, Spain, Sweden.

Please note that, under the terms of the EU-UK Joint Protocol, Northern Ireland remains part of the EU VAT area for goods. This means that the EU VAT changes also apply to goods imported into Northern Ireland from the rest of the world.

The EU is introducing an EU-wide Handling Fee on low-value consignments (below EUR 150), as follows:

• A fee per item released for free circulation (imported), or;
• A reduced fee if the importer at the time of release for free circulation is a Trust and Check trader operating a customs warehouse for distance sales. Trust and Check is a new trusted trader concept introduced by the EU customs reform that builds on the AEO status.

The amounts are yet to be defined. The handling fee will be collected by national customs for the services rendered for releasing for free circulation goods sold in distance sales. It will be non-refundable.

Timing: this measure has been adopted as part of the EU’s Customs Reform. Implementation is anticipated by November 1, 2026.

In parallel, some EU Member States have moved to impose national import handling fees on low-value goods, ahead of the planned EU customs reform.

• Romania has implemented a “national logistics tax” of 25 RON (approx. €5) for all B2C shipments below 150 EUR dispatched from outside the EU and delivered in Romania, regardless of the entry scheme. The national logistics tax applies from January 1, 2026. There is currently no information in Romanian legislation indicating that the national logistics tax would be removed once an EU-wide handling fee is introduced.
• Italy included a €2 handling fee for low-value imports in its 2026 budget law, which has been adopted and effective as of January 1, 2026. After several suspensions, on June 22, 2026, new postponement of the fee on October 1, 2026, was decided by the government.
• France applied a €2 fee per line of the declaration (customs administration fee) for all shipments cleared in the simplified clearance from March 1 to June 30, 2026. The French fee was suspended on July 1, 2026.

We are monitoring the developments closely and will provide updates as more information becomes available and certain.

No, it is not a FedEx surcharge but a government mandated fee.

As per FedEx's standard process, at the time of import, FedEx will disburse the amount to the authorities and recover the amount from the customer. More details will be shared as the legislative process develops.

The changes will help create a level playing field between non-EU sellers and EU businesses, who pay VAT and duty on all goods. In doing so, it is intended to reduce the inflow of low-cost goods that previously benefited from duty free treatment and align with the EU Customs Reform.

EU de minimis defines B2C goods as those where the recipient is not VAT registered in the country of destination. This is technically known as a distance sale.

According to the new rules, these amounts have to be disbursed at the time of submitting the import declaration by the declarant.

In practice, to facilitate and accelerate customs clearance, FedEx disburses the applicable duties and taxes to EU customs authorities and then invoices the importer/receiver or shipper/sender as explained below.

Responsibility for import duty and handling fees depends on the agreed IncoTerm^© and who the carrier bills for duties/taxes.

• Under Delivered Duty Paid (DDP) the seller (shipper) pays import duties/taxes and handling
• Under Delivery at Point (DAP), the recipient is responsible and will pay those charges
• If freight is billed to the shipper but duties/taxes are billed to the consignee, the consignee pays
• Make sure the IncoTerms^© and FedEx shipping terms (“Bill to Shipper” or “Bill to Recipient”) are aligned

Yes. If the recipient is VAT registered in the destination country, their details (including the VAT number) should be included on the commercial invoice and during shipment creation, to streamline customs clearance processes

Yes, for C2C, the PIDs will be needed without distinction of C2C value threshold.

For C2C below €45, no duties and taxes are to be paid (subject to customs decision).

Standard customs processes continue to apply for documents, gifts – the €3 flat fee does not apply.

Regarding returns:

If your shipment was imported into the EU and the €3 duty was paid on entry, that duty cannot be recovered if the goods are subsequently returned to the supplier. Under the applicable rules, it is not possible to invalidate the customs clearance document to request a refund in this case.

Additionally, Product Identifiers (PIDs) remain required for the customs clearance of B2C returned goods into EU. Please note that the process for these returns is still being defined.

Possibly. Higher inspection volumes and new administrative steps may cause delays, particularly in the early months of implementation.

No. From July 1, 2026, FedEx Direct Distribution services can no longer be used for consolidated distance-sale B2C child-level shipments with an intrinsic value of €150 or less per buyer. To continue using Direct Distribution, B2C child-level shipments must be above €150, or shipments must be addressed to VAT registered businesses in the destination country. Note that shippers are responsible for identifying and separating these shipments before consolidation. If FedEx detects a B2C child-level shipment below €150 within an IPD consolidation, the full consolidation will be returned to origin.

The EU Commission has allowed for Product Identifiers to be provided starting on July 1, 2026 to help prepare for the change. Sharing this data early is good business practice. It helps us prepare for the transition together. Using the period between July 1st and November 1st to test system readiness ensures a seamless transition when the regulation goes into effect. Complying early is the best way to safeguard your supply chain and prevent potential shipment delays, and shipments held by customs come November