Setting up your costs · EU fees
EU €3 Import Fee & €2 Handling Fee: How to Add Them to Your Shopify Profit Calculation
From 1 July 2026, the EU charges a flat €3 customs duty on most low-value parcels imported from outside the EU. From 1 November 2026 it also charges a €2 handling fee on B2C goods shipped into the EU from outside the EU, at any order value. If you dropship to EU customers, these are costs on the order. Juicy records them so your profit calculation stays accurate.
- HS 3304.99 · CNFace serum × 21 line
- HS 6302.60 · CNBath towel × 11 line
Goods value €42.00 (COGS + shipping) is under the €150 threshold
| Net revenue | €89.00 |
|---|---|
| COGS | −€30.00 |
| Shipping | −€12.00 |
| EU customs duty 2 lines × €3 · from 1 Jul 2026 | −€6.00 |
| EU handling fee 2 lines × €2 · from 1 Nov 2026 | −€4.00 |
| Net profit |
What changed
The EU removed the old exemption that allowed consignments worth €150 or less to enter duty-free. Any parcel of goods valued at €150 or less now carries a temporary flat customs duty of €3 per item. The rule runs from 1 July 2026 until 1 July 2028, when a new EU customs system takes over.
The details that matter for dropshippers
The €150 threshold is based on the cost of the goods, not what your customer paid, and not including shipping or tax. "€3 per item" means per product type, not per unit. Juicy groups line items by their HS code and country of origin: five identical units of one product count as one item (€3 total), and two different products sharing the same HS code and origin also count as one item. A different HS code or a different country of origin adds another €3. The fee only applies to goods imported into the EU from outside the EU.
How Juicy adds it to your profit calculation
Juicy adds the EU import fee as a cost on each qualifying order automatically. For every order, Juicy:
- Checks that the feature is switched on for you, the order was processed on or after your chosen start date, and it matches your destination and origin rules: by default, ships into the EU with goods originating outside the EU.
- Takes your COGS (net of tax) plus shipping cost, converts to EUR, and checks that the total is within your threshold (€150 by default).
- Groups line items by HS code and country of origin, counts €3 per group, and multiplies by your configured cost (€3 by default).
- Converts the total back to your reporting currency and subtracts it from the order's profit.
Every order keeps a full explanation of how its fee was calculated: the value checked, the groups, the rate, and the result, so you can always see exactly why an order was or was not charged.
What you can configure
Juicy's EU import fee settings are flexible if your situation differs from the default:
- Application rule: how each €3 is counted: by HS code and origin (default, falls back to per line item when a code is missing), per line item, per variant, per product, or once per order.
- Cost: €3 by default, or a custom amount and currency.
- Threshold: €150 by default (COGS plus shipping, in EUR), a custom limit, or all orders regardless of value.
- Origin rule: only goods originating outside the EU (default), or all origins.
- Destination rule: only deliveries into the EU (default), or all destinations.
- Start date: a fixed date, or your average shipping lead time (Juicy counts back from 1 July 2026).
HS code and country of origin are read directly from your product data in Shopify.
Choosing a start date
The fee is owed when goods cross the EU border, which happens after the order is placed. Since Shopify does not record the border crossing date, you tell Juicy how to estimate it in one of two ways:
- A fixed start date: Juicy applies the fee to all orders processed on or after that date.
- Your average shipping lead time: Juicy counts backwards from 1 July 2026. For example, a 20-day lead time means orders from 11 June 2026 onward, since those orders reach the EU border around 1 July.
Simplifications Juicy applies
One order is treated as one parcel. Special EU tax territories such as the Canary Islands are treated as EU destinations. If country of origin is not set on a product, Juicy assumes it originates outside the EU and applies the fee.
The €2 handling fee
From 1 November 2026, the EU charges a €2 handling fee (the Union handling fee) on B2C goods shipped into the EU from outside the EU. It applies at any order value, including orders over €150. The legal basis is Commission Delegated Regulation (EU) 2026/2152, published in the Official Journal on 22 October 2026.
It is counted per customs declaration line: one charge for each unique HS code and country of origin. That is the same grouping as the €3 duty. It is not per unit, and not per parcel. Five units of one product are one line (€2). A different HS code, or the same code from a different country of origin, adds another €2.
The fee is not refunded when goods are returned. Shopify does not collect it from the customer, so you pay it. Norway is not in the EU, so orders shipped there are not charged.
Turn it on in Juicy under Settings → Finances → EU fees. That screen has a toggle for EU customs duty (EUR 3) and a toggle for EU handling fee (EUR 2).
Frequently asked questions
Is this a Juicy fee?
No. It is an EU customs duty. Juicy only records it as a cost so your profit numbers are correct.
Do I pay it, or does my customer?
The fee is owed at import. Juicy treats it as a cost to you and subtracts it from each order's profit. Whether you pass it on to customers is your decision and happens outside Juicy. Your supplier might also charge you the costs directly.
When does it start?
The EU rule applies from 1 July 2026. You choose the start date Juicy uses: a fixed date, or your average shipping lead time (Juicy counts back from 1 July, so a 20-day lead time starts fees from orders placed 11 June).
Why a start date at all? The rule says 1 July.
The fee is owed when goods cross the EU border, which is after the order is placed. Shopify does not record the border date, so Juicy estimates it from the order date and your settings.
What does "€3 per item" mean? Is it per unit?
Per product type, not per unit. Items are grouped by HS code and country of origin. Five of the same product is one item (€3). Two products sharing the same HS code and origin is still one item. A different HS code or origin adds another €3.
What counts toward the €150 threshold?
The cost of the goods (your COGS, net of tax) plus shipping, converted to EUR. Not the price your customer paid.
What if an order is over €150?
The flat fee does not apply. Those orders fall under normal customs duties, which Juicy does not calculate here.
What if a product has no HS code?
That line is counted on its own: €3 per line item, instead of being grouped with others.
What if a product has no country of origin set?
Juicy assumes it originates outside the EU, so the fee still applies. Set the country of origin in Shopify's product settings if that is not correct.
What if I have no COGS set for a product?
It counts as €0 toward the threshold, so the order can still qualify for the fee.
Which orders get the fee by default?
Orders shipping into the EU with goods originating outside the EU, on consignments of €150 or less in COGS plus shipping, processed on or after your start date.
Can I change how it works?
Yes. You can configure the application rule, the cost amount and currency, the value threshold, the origin rule, the destination rule, and the start date. If you need further customization, contact us.
Where do I see why an order was charged?
Every order keeps a full explanation: the value checked, the groups, the rate, and the result. It shows exactly why an order was or was not charged.
Does this affect my older orders?
It applies to orders from your chosen start date onward. Already-processed historical orders are not recalculated unless a recalculation is triggered.
Where do HS code and country of origin come from?
Your product data in Shopify. Set them in Shopify's product or variant settings under "Shipping and delivery."
What is the €2 handling fee, and when does it start?
From 1 November 2026 the EU charges a €2 handling fee on B2C goods shipped into the EU from outside the EU, at any order value. It is counted per customs line: one unique HS code and country of origin, the same grouping as the €3 duty. It is not per unit and not per parcel. It is not refunded when goods are returned. Shopify does not collect it, so you pay it. Norway is not in the EU, so orders shipped there are not charged.
How do I turn on the €2 handling fee in Juicy?
Go to Settings → Finances → EU fees and switch on EU handling fee (EUR 2). EU customs duty (EUR 3) has its own toggle on the same screen.
Sources
- Commission Delegated Regulation (EU) 2026/2152 (Official Journal, 22 October 2026)
- EU Commission guidance: The EUR 3 temporary customs duty (2 June 2026)
- Commission press and legal text on the temporary flat fee (8 June 2026)
- Council of the EU, agreement to levy customs duty on small parcels (12 December 2025)
- Council Regulation (EU) 2026/382
From your start date, the Shopify profit app includes the €3 duty in the order's profit. The €2 handling fee is included when you switch it on under Settings → Finances → EU fees.