Setting up €3 EU customs duty and €2 handling fee collection: Shopify, Wix, WooCommerce and EAS API

€3 duty applies from 1 July 2026. €2 handling fee applies from 1 November 2026. Practical guidance for EAS merchants. This is not legal advice.

Low-value B2C goods imported into the EU are subject to a flat €3 customs duty per separate product line (consignments of €150 or less, since 1 July 2026). From 1 November 2026, EU customs also charge a €2 Union handling fee (UHF) per separate product line on all distance sales, at any value. Both apply to goods sent from outside the EU to EU consumers, including IOSS orders.

This article explains how to recover these charges in your store. How you set it up depends on the integration you use, so choose it below. For background on both charges, see The €2 EU Union handling fee and the €3 customs duty: what changes from 1 November 2026.

Before you start: what applies to everyone

The €3 duty and €2 handling fee are separate from IOSS VAT. IOSS still handles VAT collection and clearance for eligible low-value EU orders, and EAS continues to manage your IOSS VAT reporting and remittance. The duty and the handling fee themselves are paid to customs through your delivery setup, meaning your carrier, postal operator, logistics provider, or EAS DDP, not through IOSS.

Both charges are per product line, not per parcel. Different product types in the same order each count as a separate line, while identical products count once:

Example order (€150 or less)	€3 duty	€2 handling fee (from 1 Nov)	Total
5 identical T-shirts (one line)	€3	€2	€5
1 T-shirt and 1 watch (two lines)	€6	€4	€10
3 different product types (three lines)	€9	€6	€15

Orders over €150 do not pay the €3 duty, but from 1 November 2026 they do pay the €2 handling fee per line, on top of normal duty.

The exact number of lines depends on the product information used at customs clearance, so make sure your product descriptions, HS codes, country of origin, values and weights are correct.

Choose your delivery route first. How you set up collection depends on how the charges reach the customer:

• Courier (recommended by EAS). Couriers such as DPD and DHL are expected to support the charges across the whole EU, the clearest way to avoid the customer being asked to pay on delivery.
• Postal. Covers selected EU countries only. For unsupported countries, the customer pays on delivery. Ask your postal operator which countries are covered. If you use Royal Mail or Parcelforce, see Royal Mail PDDP limitations: EU countries where the €3 duty is not prepaid.
• Customer pays on delivery. Use only if no delivery option can handle the charges beforehand. Requires very clear customer wording.
• EAS DDP. Supports all EU countries. Learn more about EAS DDP.

Shopify

Shopify has no EAS-managed duty toggle, so for most merchants the simplest route is to recover the charges from customers through pricing or shipping rates, using the EAS Shopify Guide Tool. Follow Steps 1 and 2 below. Shopify's own duties feature is covered at the end of this section, but read the IOSS note there before switching it on.

Step 1: Estimate how much to add

See the VAT note above when deciding whether to allow for VAT on top of these amounts.

To check your average product lines in Shopify:

1. Go to Shopify admin → Orders.
2. Filter orders shipped to EU countries.
3. Export the orders.
4. In the CSV, line items from the same order appear on separate rows.
5. Count the product-line rows for EU orders.
6. Divide the number of product-line rows by the number of EU orders.

Step 2: Choose a recovery method and set it up

Option A: Add the cost to EU shipping (simplest)

1. Log in to Shopify admin.
2. Go to Settings → Shipping and delivery.
3. Open the general shipping profile or the relevant custom profile.
4. Find your EU shipping zone.
5. Add a new rate, or edit the existing EU rate.
6. Increase the rate by your estimated amount per average EU order.
7. Use a clear rate name, e.g. "EU delivery, duty and fees handled".
8. Save and test checkout with EU delivery addresses.

Option B: Add the cost to EU product prices (if free or cheap delivery matters)

1. Check your average separate product lines per EU order.
2. Go to Shopify admin → Settings → Markets.
3. Open your EU or Europe market.
4. Go to Products and pricing.
5. Increase fixed EU prices for the products or variants sold to EU customers.
6. Use your estimated amount per average order to decide which prices to adjust.
7. Save and test checkout with EU delivery addresses.

Customer wording, charges handled before delivery: "EU orders are shipped using a delivery service where customs duty and handling fees are handled. VAT is collected at checkout where applicable."

Customer may pay the charges: "VAT is collected at checkout where applicable. EU orders may also be subject to a €3 customs duty and a €2 handling fee per item, collected by the delivery carrier before or at delivery."

Full Shopify guidance document (PDF) →

Alternative: Shopify's duties feature

Shopify's duties and import taxes feature includes the €3 duty in the duty total it calculates and shows at checkout. At the time of writing, it does not yet include the €2 handling fee: Shopify states that handling fees are not part of its duty calculation. Shopify is likely to add support, so check Shopify's Help Center or contact Shopify Support for the latest information. Until the fee is included, recover the €2 per line through Option A or B above.

See Shopify's duties and import taxes guide for how to enable it.

Wix

EAS does not calculate the €3 duty or the €2 handling fee in Wix, and Wix has no built-in customs duty calculation. The simplest way to recover the charges is through your EU shipping charges, either as a handling fee or by raising the EU shipping rate.

Step 1: Estimate how much to add

Step 2: Add the amount to EU shipping

Option A: Add a handling fee to your EU shipping region (simplest)

1. In your Wix dashboard, go to Settings → Shipping, delivery & fulfillment.
2. Find your EU shipping region. If you don't have one, click Create Region and add the EU countries you ship to, so the fee only applies to EU orders.
3. Click the More Actions icon next to the region and select Add handling fees.
4. Select the shipping rule(s) the fee applies to.
5. Enter your estimated amount per EU order from Step 1.
6. Click Save and test checkout with an EU delivery address.

The handling fee is charged once per order, not per product line. Wix does not allow handling fees on some shipping rule types. If the option is not available for your rule, use Option B. See Wix's guide: Adding handling fees.

Option B: Increase your EU shipping rate

1. Go to Settings → Shipping, delivery & fulfillment.
2. Open your EU shipping region and edit its shipping rate (flat rate, by weight or by price).
3. Add your estimated amount per EU order to each rate.
4. Use a clear rate name, e.g. "EU delivery, duty and fees handled".
5. Save and test checkout with an EU delivery address.

Customer wording, charges handled before delivery: "EU orders are shipped using a delivery service where customs duty and handling fees are handled. VAT is collected at checkout where applicable."

Customer may pay the charges: "VAT is collected at checkout where applicable. EU orders may also be subject to a €3 customs duty and a €2 handling fee per item, collected by the delivery carrier before or at delivery."

WooCommerce

What you do in WooCommerce depends on whether your store uses the EAS tax and duty calculation (EAS Full Landed Cost).

A. You use the EAS tax and duty calculation

EAS supports the €3 duty automatically through your WooCommerce calculation, with no manual checkout changes, no setup tool, and no manual edits to delivery fees or product prices. You only need to tell EAS how the duty should be calculated by completing the setup form. EAS then applies your choice to your account. If you do not answer, your account stays on the default (do not calculate the €3 duty).

Complete the €3 Duty Setup Form

Method	Choose this if…	Checkout effect (IOSS orders)
1. Calculate and collect the €3 duty	The customer should pay the duty at checkout (handled by you, your delivery provider, or EAS DDP)	VAT on goods + shipping; €3 duty added to the total
2. Do not collect at checkout	The customer may pay the duty on delivery (delivery provider collects it)	VAT on goods + shipping; €3 duty not added
3. Do not calculate the €3 duty (default)	You want to keep your current IOSS VAT checkout unchanged, or aren't ready to choose	VAT as today; €3 duty not included

Steps:

1. Complete the €3 Duty Setup Form and choose the option that matches how the duty should be handled.
2. No further WooCommerce checkout action is needed afterwards.
3. Confirm with your delivery provider how the duty and handling fee will be handled operationally, including how VAT on them appears on their invoices.
4. Use courier deliveries where possible for the most reliable EU-wide coverage.
5. If you use EAS DDP, choose Option 1.
6. Check your product data, meaning HS codes, country of origin, values and weights.

B. You do not use the EAS tax and duty calculation

EAS cannot automatically add the charges to your checkout, so you set them up manually. Use the EAS WooCommerce €3 duty setup tool to decide whether to add the cost to EU delivery fees or EU product prices. From 1 November 2026, use €5 per product line instead of €3 to cover the handling fee.

Open the EAS WooCommerce €3 duty setup tool →

1. Open the EAS WooCommerce €3 duty setup tool.
2. Choose whether to add the cost to EU delivery fees or EU product prices.
3. For most WooCommerce stores, adding to EU delivery fees is easiest.
4. If you use product prices, first confirm your pricing plugin supports EU-specific or country-specific pricing.
5. Test checkout using your most important EU destination countries.
6. Check customer-facing delivery wording so customers understand if they may be charged on delivery.

Advanced option: charge per product line with shipping classes (most accurate)

WooCommerce's built-in Flat rate method can charge a fixed amount once for each different shipping class in the basket. If you create one shipping class per HS code, this matches how customs count product lines.

1. Go to WooCommerce → Settings → Shipping → Classes and create one shipping class per HS code you sell (e.g. "HS 610910").
2. Assign each product its class under Product data → Shipping.
3. Go to Shipping zones, open your EU zone and edit the Flat rate method.
4. Enter your normal shipping cost, then enter 5 as the cost for each shipping class (3 before 1 November 2026).
5. Set Calculation type to Per class.
6. Save and test with a basket containing two products with different HS codes.

Only use this if you don't already use shipping classes for other shipping rules. See WooCommerce's Flat rate shipping guide.

Customer wording, charges included at checkout: "VAT and applicable import charges are calculated at checkout. For EU orders, customs duty and handling fees are handled through the selected delivery service where applicable."

Customer may pay on delivery: "VAT is collected at checkout where applicable. EU orders may also be subject to a €3 customs duty and a €2 handling fee per item, collected by the delivery provider before or at delivery."

Some countries not supported: "EU delivery is currently available only to countries where import charges can be handled reliably. Delivery options may vary by destination country."

Full WooCommerce guidance document (PDF) →

EAS API

This section applies if you use the EAS API integration for IOSS. EAS supports the €3 duty through its API calculation logic, so you do not need to build a separate €3 duty calculation yourself. You only need to tell EAS which calculation method to apply to your account.

Choose your method using the same setup form. After you submit, EAS applies the selected setting to your API account. If you do not answer, your account stays on the default (do not calculate the €3 duty).

Complete the €3 Duty Setup Form

The three calculation methods are the same as the EAS calculation options (IOSS orders shown):

Method	Choose this if…	Effect on the API calculation
1. Calculate and collect the €3 duty	The customer should pay the duty at checkout (handled by you, your delivery provider, or EAS DDP)	VAT returned on goods + shipping; €3 duty added to the total
2. Do not collect at checkout	The customer may pay the duty on delivery	VAT returned on goods + shipping; €3 duty not added
3. Do not calculate the €3 duty (default)	You want to keep your current IOSS VAT logic unchanged, or aren't ready to choose	VAT returned as today; €3 duty not included

Steps:

1. Complete the €3 Duty Setup Form and choose your calculation method.
2. EAS applies the selected setting to your API account, so there is no separate calculation to build on your side.
3. Confirm with your delivery provider how the duty and handling fee will be handled operationally.
4. Use courier deliveries where possible; if you use EAS DDP, choose Option 1.
5. Check your product data, meaning HS codes, country of origin, values and weights.

Checklist before 1 November 2026

• Confirm with your carrier, postal operator or logistics provider how the €3 duty and €2 handling fee will be handled.
• Use courier deliveries where possible, especially if you sell across the full EU.
• Shopify: update your EU shipping rates or prices to €5 per average product line, or €2 per line if you use Shopify's duties feature.
• Wix: add a handling fee to your EU shipping region or raise your EU shipping rate.
• WooCommerce / EAS API (EAS calculation): confirm your €3 Duty Setup Form choice and check with us when €2 handling fee support is enabled for your account.
• WooCommerce (no EAS calculation): update your delivery fees, prices or shipping class costs from €3 to €5 per line.
• Confirm whether the charges are paid by you, handled through EAS DDP, or charged to the customer on delivery.
• Confirm which EU countries are supported if you use postal delivery.
• Update customer-facing delivery wording where the customer may pay on delivery.
• Review product descriptions, HS codes, country of origin, values and weights.
• Test EU checkout after any changes.

Checklist after 1 November 2026

• Review carrier, postal or EAS DDP invoices and confirm the duty and handling fee are applied as expected (per product line), including how VAT on them is treated.
• Remember the €2 handling fee is never refunded, even when goods are returned. Factor it into your returns policy and margins.
• Monitor customer complaints, parcel refusals and delivery failures.
• Check whether your postal operator or carrier changes country coverage.
• Review Shopify, Wix, WooCommerce, plugin, API and EAS updates as new options become available.
• Update your checkout or delivery wording if customers are confused.

The EAS role

EAS handles IOSS VAT for eligible orders where you use EAS as your IOSS intermediary. EAS does not collect or remit the €3 customs duty or the €2 handling fee through IOSS, as these are paid to customs through your delivery setup. EAS will continue monitoring the situation and update customers as Shopify, Wix, WooCommerce, carriers, postal operators or EU authorities provide relevant operational changes.

Related reading: The €2 EU Union handling fee and the €3 customs duty: what changes from 1 November 2026 · The €3 EU Customs Duty from 1 July 2026: What We Know So Far · Royal Mail PDDP limitations

Questions? Email support@easproject.com.

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