The Dutch government has proposed a national handling fee on low-value e-commerce parcels imported from outside the EU, scheduled to come into effect in 2026. This proposal precedes the European Commission’s plans for a harmonised fee system under the new Union Customs Code (nDWU), which aims to standardise administrative charges across Member States by late 2026.
What’s Changing?
Under the Dutch proposal:
- A fee of €0.50–€2 per item or parcel will be applied to goods valued below €150.
- The goal is to offset the administrative burden from the surge in low-value parcel imports.
Meanwhile, the EU’s nDWU proposes:
- A flat €2 per consignment
- Reduced rates (e.g. €0.50) for trusted traders operating from EU-based facilities.
With over 4.6 billion low-value parcels entering the EU in 2024, both national and EU institutions acknowledge that customs systems are under pressure. But is acting independently the right path?
Risks of a National-Only Approach
The Dutch Association of Tax Advisers (NOB) has raised several concerns:
- Legal risk: Customs union rules fall under EU competence, and national fees may face challenges under EU law.
- Market distortion: Traders may reroute clearance to countries without fees, causing imbalance in parcel flows.
- Operational burden: Enforcement will fall entirely on national customs agencies already operating at capacity.
In essence, unilateral action may solve short-term issues but risk long-term fragmentation.
Should Member States Wait for the EU?
A harmonised EU-wide fee would bring:
- Legal certainty for traders
- Level playing field across the single market
- Predictable costs for logistics providers and marketplaces
Without coordination, Europe risks a “race to the bottom” — where clearance shifts from Western entry points like the Netherlands to lower-cost countries in Eastern Europe.
NGT’s Take: Strategic Planning Is Key
At NG-Terminal, we work with clients navigating changes in customs policy, providing:
Bonded warehousing and excise facilities Customs clearance and CDS support Strategic routing advice to avoid unexpected fees
We help you stay ahead — whether planning around the Dutch proposal, or preparing for EU-wide customs reform under nDWU.
Contact us at ngtbd@ng-terminal.com
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