From 1 November, parcels from non-EU countries will carry a two-euro handling fee
From 1 November, a two-euro handling fee will apply to every item line in shipments from outside the European Union. It adds to the three-euro customs duty introduced on 1 July, the State Revenue Service says.
Starting on 1 November this year, people in Latvia who buy goods from online shops and e-commerce platforms outside the European Union (EU) will have to pay a two-euro handling fee for each item line in a shipment. The State Revenue Service (VID) announced the change, saying it follows new EU legislation. The fee will cover goods from China, the United States, the United Kingdom, Norway, Switzerland and other non-EU countries, and it comes on top of the three-euro customs duty introduced on 1 July.
What changed in July
VID recalls that since 1 July 2026 the customs duty exemption for shipments worth up to 150 euros has been abolished. This is set out in Council Regulation (EU) 2026/382 of 11 February 2026. A fixed customs duty of three euros now applies to each item line.
According to VID, a "line" is one or more goods in a shipment that share the same tariff classification, description and origin. A shipment containing a dress, men's trousers, baby clothing and a T-shirt counts as four lines, so the customs duty would be 12 euros.
How payments will work from November
For shipments worth up to 150 euros, each line attracts both the three-euro duty and the two-euro handling fee. If the value exceeds 150 euros, the standard import duty rate set in EU law applies, while the handling fee remains two euros per line.
Value added tax (VAT) rules do not change, and VAT is still payable on all goods. If an online shop or platform uses the special import VAT scheme (IOSS), the duty, VAT and handling fee can be paid at the time of purchase, and the supplier handles customs formalities. In other cases, payment is made when the shipment is cleared through customs.
VID's sample calculation
If someone buys two items worth 7 and 10 euros, with delivery costing 1 euro, the customs duty is 6 euros and the handling fee is 4 euros. The 21% VAT on 28 euros comes to 5.88 euros. In total, 15.88 euros must be paid in addition to the cost of goods and delivery.
VID says the aim of the changes is to promote fair competition between EU and non-EU sellers, reduce the risk of fraud and improve control of goods entering the market.
