Netherlands postpones e-commerce handling fee plans

The Dutch government has decided to postpone plans to introduce a handling fee for e-commerce packages arriving from outside the European Union.

In a letter to the States General, the secretary of state for tax affairs, Eugène Heijne, explained that it had decided to postpone the fee as it was no longer clear whether or when surrounding countries would implement a charge, as they had initially proposed.

The Dutch had been concerned that an increasing amount of e-commerce would flow through the Netherlands if France, Belgium and Luxembourg went ahead with plans to implement a fee to address rising e-commerce volumes that are straining customs operations.

Heijne said it was no longer clear whether Belgium and Luxembourg will introduce a fee.

Heijne also pointed out that in December, European Union (EU) member states agreed to introduce a temporary €3 customs duty per item on e-commerce parcels valued below €150 from July 2026.

The move was welcomed by Dutch air cargo and logistics organisations: Air Cargo Netherlands, Transport and Logistics Netherlands and forwarder group Fenex.

The groups had previously warned that a unilateral Dutch levy would seriously harm Schiphol’s competitive position. They also emphasised that it would be a challenge for forwarders and carriers to adjust their systems at short notice.

Air Cargo Netherlands said that a European approach is the only way forward.

”I will, of course, continue to closely monitor the situation regarding the flow of e-commerce and the potential for a waterbed effect when handling fee payments are introduced in neighbouring countries,” Heijne said.

The EU duty adopted in December is a temporary measure and ”an urgent solution” to the rapid increase of e-commerce goods being imported into the bloc.

It will bridge the gap until the setting up of the EU Customs Data Hub in 2028, as part of the EU customs reform.

The charge is separate to the EU handling fee - currently under negotiation - on e-commerce parcels that is due to come into force in November.

While the customs duty eliminates a competitive advantage that the e-commerce operators currently enjoy over traditional retailers, the handling fee is meant to compensate for the increasing costs that customs authorities incur for supervising the very significant flow of parcels.

The bloc will also remove an exemption that allowed parcels valued at under €150 to enter the EU without paying customs duties. 

“The initial proposal for the removal foresaw application as from mid-2028,” the European Commission said. “The Council adopted the removal of the exemption on 13th of November 2025, and called for an earlier application of the measure already in 2026.”