Who is affected
E-commerce businesses and purchasers of goods from outside the EU.
What is confirmed
The Commission and Malta’s tax authority confirm that the Union Handling Fee applies from 1 November 2026. The €2 charge is calculated per customs-declaration item rather than simply per parcel and is separate from the temporary €3 duty. This is a commencement reminder, not a new national tax announced on our publication date.
The next step
Check the declaration-item calculation and allocation of costs with the platform and customs representative.
Primary source published: 29 October 2026
Sources reviewed: 29 October 2026
Effective date: 1 November 2026
Official sources
Primary sources for your own review.
This content is for general information. Assess how the rules apply to your circumstances before acting. A briefing’s publication date is not the date of a legislative change.