From 1 November 2026 the EU applies the Union Handling Fee, €2 per item, to online purchases from countries outside the EU, and AADE has set out the rules in circular E.2067/2026. The fee is fixed regardless of value, transport method or any preferential tariff treatment and is not refunded, even when a declaration is cancelled or submitted twice. The declarant is liable and, under indirect representation, so is the person on whose behalf the declaration is made. Declarations H1 and H7 use codes Y126 and F00, the fee is included where applicable in the VAT base, and purchases within Greece or between member states are not affected.

What it means: The new fee changes the cost of low-value parcels arriving directly from platforms outside the EU, because it is charged per item rather than per shipment. An order with many small, different products is hit proportionally harder. Because the amount enters the taxable value for VAT where applicable, the final charge is slightly higher than €2. For couriers, customs brokers and platforms filing declarations, the practical work is immediate: adapting systems so that codes Y126 and F00 are filled in correctly and items are counted properly per declaration. The fact that the fee is not refunded even after cancellation or a duplicate filing means mistakes carry a real cost. Greek traders importing goods in bulk for resale are not affected in the same way, nor are sales within the EU. Greek businesses that order small quantities of equipment or supplies from Asian platforms need to factor the fee into purchasing costs. For those selling to consumers, the measure somewhat narrows the price advantage of platforms that ship single parcels from third countries.

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