The Dutch government has postponed its decision on whether to introduce a national handling fee for e-commerce shipments. State Secretary for Fiscal Affairs, the Tax Administration and Customs, Mr Heijnen, has informed the Dutch Parliament that further clarity is needed before any national measure is adopted.
The European Union is scheduled to introduce a harmonised EU-wide handling fee in November 2026. However, several neighbouring countries are considering implementing a national handling fee as early as the beginning of 2026. This creates uncertainty for logistics operators and customs authorities across the region.
In anticipation of a possible national introduction, Dutch Customs is preparing operationally to ensure that the logistics system does not become congested. At the same time, the Netherlands has made clear that it prefers to act in coordination with other EU Member States, rather than moving ahead unilaterally.
To avoid a so-called “waterbed effect” — where trade flows are diverted to countries without a handling fee — the Netherlands is in close consultation with other EU countries to identify a common timing and approach. As long as it remains unclear whether other Member States will introduce their own national fees, the Dutch government will defer its decision.
Stakeholders will be kept informed of further developments. Dutch Customs has set up a dedicated information page on its website, which will be updated regularly as new information becomes available. Questions can also be addressed directly to Dutch Customs via the dedicated handling fee contact point.