(fra kommisjonsforordningen)

(1) Article 20(2) of Regulation (EU) 2026/2108 establishes a Union handling fee applicable in respect of trade with third countries. That fee is to consist of a fixed amount per item for the services to be rendered for handling a request for placing goods under the release for free circulation procedure where those goods are sold in distance sales to a customer in the customs territory of the Union as defined in Article 3 of that Regulation, which includes a customer in those parts of the customs territory where Council Directives 2006/112/EC and (EU) 2020/262 do not apply (special fiscal territories). 

(2) Pursuant to Article 20(3) of Regulation (EU) 2026/2108, the amount of the Union handling fee is to correspond to the approximate costs of services rendered, in particular, the cost of data verification, risk analysis, controls and relevant infrastructure, including relevant services rendered by the EU Customs Authority. Those costs are to be set out in a report to be drawn up by the Commission every two years in accordance with Article 20(8) of Regulation (EU) 2026/2108. That report is necessary to ensure that the amount of the Union handling fee reflects the approximate costs incurred by customs authorities, thereby enabling the Commission to review and adjust the fee level periodically. 

(3) For the upcoming two years, the first Commission report covering the period 2026- 2028 includes estimates of the costs to both Member States and the Commission in relation to relevant customs digital systems, as well as the proportion of customs staff dealing with clearance, customs controls, post-release audits and processes, to the extent that they are assigned to check data, carry out risk analysis and perform the necessary customs controls on goods sold in distance sales. Member States are also to invest in e-commerce equipment following the calls for Union grants for financing customs equipment. This Union financing is included in the cost estimation. By contrast, the costs to be taken into account do not include Member States’ investment in controls infrastructure financed from the national budget exclusively or costs incurred by market surveillance authorities in performing compliance checks on goods entering the Union market where those authorities are not acting as a designated authority under Article 25 of Regulation (EU) 2019/1020 of the European Parliament and of the Council4 . The assessment of the cost elements is considered moderate because it is based on conservative assumptions. In addition, the amount of the fee should be based on historical data as well as on the most recently available data. Similarly, a reasonable and as realistic as possible projection of the volume of imported goods from distance sales to be expected in the upcoming years has been made. On this basis, a Union handling fee of EUR 2 per item is considered commensurate with the approximate costs closely connected to the customs supervision of such goods. 

(4) Article 287(4) of Regulation (EU) 2026/2108 lays down that the Union handling fee is to apply from 10 days after the entry into force of the Commission delegated act establishing its amount. For reasons of legal clarity and coherence it is therefore necessary to align the date of application of this Regulation with that requirement. In order to ensure that this Regulation applies without delay and to avoid any disruption in the application of the Union handling fee, this Regulation should enter into force on the day of its publication in the Official Journal of the European Union and apply the 10th day after the entry into force,