In practice, this creates a new cost line that can surprise merchants, marketplaces, fulfilment partners, and ultimately customers, especially when the logistics route is not fully understood.

This article explains what the fees are, when they apply, who is likely to pay, where the uncertainties are (especially for postal flows), and the practical steps merchants should take to protect conversion and customer experience.

What changed, in plain terms

Italy, €2 per consignment (low value imports)

Italy’s 2026 Budget Law introduced a €2 handling fee for low value consignments from non-EU countries with a declared value up to €150, collected on import clearance starting 1 January 2026.

Italy’s customs guidance frames this as a contribution for administrative customs costs, and it applies broadly across transaction types, including B2C, B2B, and even private to private.

Romania, 25 RON per parcel (parcels under €150 delivered in Romania)

Romania introduced a 25 RON fee (often referenced as roughly €5) for non-EU parcels under €150 delivered to recipients in Romania, with the law placing payment responsibility on the seller, shipper, or marketplace, while postal and courier providers collect and remit the fee.

Importantly, Romanian guidance commonly describes this fee as applying to parcels “entering Romanian territory” and, in Deloitte’s summary, regardless of the country of release for free circulation, meaning routing via another EU member state does not necessarily remove exposure.

When the fee applies, and when it usually does not

This is where most merchant confusion comes from, because the fee is tied to how the parcel is processed operationally, not just what the shopper sees at checkout.

Italy, the key trigger is import clearance in Italy

Italy’s €2 fee is collected upon final importation, release for free circulation in Italy.

So, if your parcels are cleared in another EU country and then moved to Italy as intra-EU transport, the Italian handling fee typically does not get triggered, because there is no import clearance step in Italy for that parcel.

This is why many courier IOSS flows under €150 do not end up being cleared in Italy, they are often cleared in a different EU entry point as part of the courier’s network, then line-hauled onwards.

Romania, the trigger is delivery in Romania, even if clearance happens elsewhere (in many interpretations)

Romania’s fee is commonly described as applying to parcels under €150 from outside the EU that are delivered to final recipients in Romania, with reporting and remittance handled by postal or courier providers.

Several summaries also state it applies regardless of where EU “release for free circulation” occurred, explicitly to prevent “import through another member state then transfer to Romania” patterns.

That means the “it only applies if customs clearance happens in Romania” assumption may be wrong for some routes. In Romania, you should treat it as a destination based charge unless your carrier confirms otherwise in writing.

Who pays the fee, and where the uncertainty comes from

Italy, legally the liable party is the declarant (but cost is often passed on)

Italy’s guidance indicates the liable party is the declarant, and in indirect representation the person on whose behalf the declaration is made can also be considered liable.

In real world terms:

• If a postal operator or express carrier is making the import declaration, they are typically the declarant.
• The fee can then be recharged to either the recipient (common in consumer postal delivery), or to the sender/merchant (common in contractual courier programmes), depending on the service and contract.

This is why there is still genuine uncertainty for merchants, especially for postal flows, two merchants can ship the same thing and see different commercial outcomes depending on who the operator bills.

Romania, payment responsibility is pushed upstream, collection is done by the carrier

Romanian summaries are much more explicit: the obligation to pay lies with the supplier, shipper, or marketplace, and postal/courier operators collect, report, and remit the fee.

A practical complication is that carriers may require merchants or intermediaries to provide data proving whether the parcel is in scope, including non-EU origin and whether an H7 customs declaration applies for low value consignments.

What merchants should do now

1) Map your logistics routes, by country of clearance and by destination

You need one simple answer for each shipping method you offer: Where is the parcel customs cleared for EU import, and who is the declarant?

For Romania, does the carrier treat the 25 RON fee as destination based, even if clearance happens elsewhere?

Ask each carrier, consolidator, postal partner, or 3PL for a short written statement you can keep internally.

2) Decide who will bear the cost, and make it consistent

You effectively have three options: merchant absorbs the fee to protect conversion at the cost of slightly lower margin; pass it through as a transparent line item at checkout for Italian and Romanian destinations; or build it into the shipping price for those lanes.

Whichever you choose, consistency matters more than perfection. Surprise fees at delivery create support tickets, returns, and bad reviews.

3) For Romania, prepare for carrier data requests and reporting mechanics

Expect requests for:

• Parcel origin (EU vs non-EU)
• Declared value under €150
• Whether an H7 declaration is used

If you sell via a marketplace or platform model, align early on who is treated as the “entity facilitating the distance sale”, because Romanian summaries place responsibility there as well.

4) Tighten your low value compliance discipline

These fees sit on top of customs formalities, so basic hygiene reduces delays and disputes:

• Accurate intrinsic value
• Consistent product descriptions
• Correct origin information
• Correct IOSS usage when applicable

Italy’s fee is explicitly linked to low value consignments released for free circulation, so you do not want valuation or declaration errors accidentally shifting parcels into a different processing path.

5) Update your customer facing wording for Italy and Romania lanes

Add a short, calm note in your shipping policy and order confirmation emails, for example: “For deliveries to Italy and Romania, a local handling fee may apply depending on how the parcel is processed by the carrier, we work to minimise surprises and will always aim to keep charges predictable.”

This reduces shock if a carrier bills the recipient in Italy, and it sets expectations without scaring buyers away.

6) Factor in returns, especially for Romania

Some summaries note the Romanian handling fee is not refundable even if the customer returns the parcel after delivery.

That matters for high return categories like fashion. If you offer free returns to Romania, you may need to revisit the economics.

Realistic scenarios merchants will see

Scenario A: Courier IOSS under €150 to Italy, cleared in another EU hub

Often no import clearance step in Italy, so the Italian €2 fee is less likely to appear. The key is confirming your carrier’s clearance point.

Scenario B: Postal packet to Italy under €150

More likely to be processed through Italian import clearance, and the operator may bill the recipient or sender depending on the service structure. Poste Italiane already distinguishes customs clearance fees depending on shipment characteristics, which adds to variability.

Scenario C: Parcel to Romania under €150, cleared elsewhere then delivered in Romania

Based on several summaries, the 25 RON fee can still apply because it is designed to attach to parcels delivered in Romania even if the EU release occurred in another member state.

FAQ

Is this the same as VAT or customs duty?

No, these are described as administrative or handling style fees. Italy’s is a €2 contribution linked to customs formalities, Romania’s is a fixed logistics style fee collected via postal or courier providers.

Does IOSS remove the fee?

Not necessarily. IOSS handles VAT reporting for low value B2C imports, but these new fees are separate and tied to customs processing or destination rules.

Who pays, the merchant or the customer?

It depends on the lane and operator. For Italy, the liable party is linked to the customs declarant and the cost can be passed on commercially.

For Romania, the obligation is placed on the supplier, shipper, or marketplace, with carriers collecting and remitting.

Is this temporary?

These measures sit alongside broader EU level discussions about low value parcels and planned changes, including agreement on a flat customs duty approach from July 2026.