As of January 1, 2026, individuals in Romania purchasing goods online from non-European Union (EU) countries with a value below 150 euros must pay a handling fee of 25 lei per parcel, equivalent to approximately 5 euros. Until now, parcels below this threshold were exempt from such charges.
Opinion by Ana-Maria Sabiescu, Director, Indirect Tax, Deloitte Romania
The introduction of a handling fee for low-value parcels has been discussed at EU level, but no consensus has yet been reached. Nevertheless, Romania and Italy have decided to move ahead unilaterally, applying the fee from the beginning of 2026. In Italy, the fee is set at 2 euros per parcel.
In addition, from mid-2026, a customs duty of 3 euros per item imported through e-commerce from outside the EU will be introduced, following an agreement reached by EU member states. Taken together, these measures are set to significantly increase the cost of online shopping from non-EU countries, particularly in Romania.
E-commerce has become an integral part of consumer behaviour in Europe. According to EU studies, around 70% of European consumers regularly purchase goods online. At the same time, the volume of low-value shipments imported into the EU has grown exponentially in recent years. In 2022, 1.2 billion parcels with a value below 150 euros entered the EU. This number doubled year on year, reaching 2.4 billion in 2023 and 4.6 billion in 2024. In practical terms, this meant that in 2024 approximately 12.5 million low-value parcels entered the EU every single day.
Two measures under discussion at EU level
This surge in volumes has placed increasing pressure on customs authorities, which must still carry out certain formalities for these imports. At the same time, European e-commerce players have raised concerns about unfair competition from non-EU marketplaces and have called on EU institutions to take corrective action.
Against this backdrop, EU member states have been discussing two possible measures. The first is the introduction of a handling fee to offset the growing administrative and supervisory costs incurred by customs authorities. The second is the application of a customs duty of 3 euros per item on e-commerce parcels valued below 150 euros, aimed at reducing the competitive advantage enjoyed by non-EU sellers accessing the internal market.
So far, member states have reached agreement only on the customs duty, which is scheduled to apply from July 2026. No common position has been reached on the handling fee. Romania and Italy, however, have chosen to act independently, introducing handling fees of 5 euros and 2 euros per parcel, respectively, as of January 1, 2026.
How the handling fee applies in Romania
In Romania, a handling fee of 25 lei will be charged for each parcel with a declared value below 150 euros originating from outside the EU and entering Romanian territory. The fee applies to goods purchased online by individuals (B2C), regardless of the member state in which the goods are released for free circulation. This removes situations where parcels could previously enter duty-free through another EU country, such as Bulgaria, before being delivered to Romania.
Parcels that are not delivered to final recipients in Romania are not subject to the fee.
The obligation to pay the handling fee lies with the supplier of the goods, the sender of the parcel, or the entity that facilitates the distance sale through a digital platform.
If a parcel is returned by the Romanian recipient, the handling fee is not refunded, in accordance with GEO 34/2014 on consumer rights.
Postal service providers and couriers delivering parcels to final recipients are responsible for collecting, declaring, and transferring the handling fee to the National Agency for Fiscal Administration by the 25th day of the month following delivery, in line with GEO 13/2013 on postal services. Detailed records of delivered parcels and collected fees must be retained for a period of five years.
Fines and sanctions
Failure to declare, within the legal deadline, the number of parcels originating from outside the EU and delivered in Romania is punishable by a fine ranging from 2,000 to 3,500 lei.
Failure to maintain detailed records of charged parcels for the required five-year period is subject to fines between 6,000 and 10,000 lei.
Failure to declare the collected handling fees is sanctioned with a fine equal to the amount of undeclared taxes, but not less than 1,000 lei.
In addition, collecting the handling fee and failing to transfer it to the state budget within 30 days from declaration may be punishable by imprisonment of one to five years or by a criminal fine.
Under these conditions, marketplaces and logistics operators must react quickly to assess the impact of the handling fee and ensure compliance. This includes implementing appropriate systems and processes to manage the new obligations, particularly in light of the additional 3 euros per item customs duty that will apply from mid-2026.
The cumulative effect of these measures will substantially increase costs for non-EU traders selling online into the EU, with a direct impact on consumer prices. In Romania, the pressure will be especially pronounced, given the relatively high level of the handling fee, to which the customs duty will be added from July 2026.