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Key fact: Amazon EFN fees in 2026 start at $3.45 for small standard items and exceed $25 for large oversize, plus cross-border fulfillment surcharges.
| Fulfillment Method | Fulfillment Fee | Cross-Border Surcharge | VAT Registration | Delivery Speed | Best For |
|---|---|---|---|---|---|
| EFN Current | $5.62 | +5% on fulfillment | Home country only | 3–5 days | <50 units/mo per marketplace |
| Pan-EU | $5.35 | None | All countries (€500–1k/yr each) | 1–2 days | >200 units/mo |
| MCI | $5.48 | None (limited countries) | Only selected countries | 1–3 days | 50–200 units/mo, selective expansion |
| Size Tier | Base Fee (USD) | EFN Surcharge (+5%) | Total EFN Fee |
|---|---|---|---|
| Small Standard (≤6 oz) | $3.45 | $0.17 | $3.62 |
| Small Standard (6–12 oz) | $3.68 | $0.18 | $3.86 |
| Large Standard (1–2 lb) | $5.35 | $0.27 | $5.62 |
| Large Standard (2–3 lb) | $5.87 | $0.29 | $6.16 |
| Large Standard (3+ lb) | $6.53 + $0.38/lb | +5% | $6.86 + $0.40/lb |
| Small Oversize | $9.37 | $0.47 | $9.84 |
| Large Oversize | $25.38 + $0.45/lb | +5% | $26.65 + $0.47/lb |
Note: All EFN fees include the 3.5% fuel and logistics surcharge. The 5% EFN cross-border surcharge is applied on top of base fulfillment fees for orders fulfilled from a different country.
| Category | 🇬🇧 UK | 🇩🇪 DE | 🇫🇷 FR | 🇮🇹 IT | 🇪🇸 ES | 🇳🇱 NL |
|---|---|---|---|---|---|---|
| Most Categories | 15% | 15% | 15% | 15% | 15% | 15% |
| Clothing & Accessories | 15% | 15% | 15% | 15% | 15% | 15% |
| Electronics | 8% (≤£100) 15% (>£100) | 7% (≤€100) 15% (>€100) | 7% (≤€100) 15% (>€100) | 7% (≤€100) 15% (>€100) | 7% (≤€100) 15% (>€100) | 7% (≤€100) 15% (>€100) |
| Beauty & Personal Care | 8% | 8% | 8% | 8% | 8% | 8% |
| Amazon Device Accessories | 45% | 45% | 45% | 45% | 45% | 45% |
Amazon EFN (European Fulfillment Network) is a cross-border fulfillment program that allows sellers to store inventory in one European Amazon fulfillment center and fulfill orders across all EU/UK marketplaces. Instead of sending separate inventory to each country, you ship everything to one location and Amazon handles the cross-border logistics.
To use EFN, you must: 1) Be enrolled in Amazon FBA, 2) Have an active seller account on at least one European marketplace, 3) Store inventory in an EU fulfillment center (Germany, France, Italy, Spain, Poland, Czech Republic, or Netherlands). EFN is automatically available when you enable cross-border selling in Seller Central.
The decision between EFN and Pan-EU depends on your sales volume, product margins, and expansion goals. Here's a quick decision framework:
Model your real per-unit cost selling across Europe before you ship
The Pan-EU and EFN fees on this page are the fulfilment cost once your stock is already inside the EU. Getting it there is a separate bill. From 1 July 2026 the EU removed the €150 duty exemption: every B2C consignment below €150 entering the EU now carries a €3 customs duty per item (each item under its own tariff heading, not per parcel). Two T-shirts of the same heading are €3; a T-shirt plus a collared shirt are €6. The flat rate is transitional — normal tariff rates apply once the EU customs data hub is operational (expected 2028).
A second charge follows: an EU-wide handling fee per customs declaration line — the Commission has not fixed the amount (per its June 2026 guidance; third-party figures such as "≈€2" are provisional) — to be applied by member states no later than 1 November 2026, with the exact level set by the European Commission. The duty attaches to each tariff classification inside a shipment, not to the shipment itself — so a box holding a phone case, a cable and a T-shirt draws three duty charges, not one.
Estimate only, excluding VAT and the normal duty that applies to goods above €150. The €2 handling fee is announced but not yet in force as of 20 Sep 2026 — treat it as pending for consignments entering before 1 Nov 2026.
The reform also shifts legal responsibility: for non-EU distance selling the seller or platform is treated as the importer of record and must file accurate product descriptions, seller/consignee details and customs classification codes. From 1 November 2026, additional product-identification data becomes mandatory.
Source: Council of the European Union, EU action on the influx of small parcels; Council press release, 3 September 2026.
Amazon EFN fees in 2026 include a base fulfillment fee ($3.45–$25+ depending on size tier), a 5% cross-border surcharge on fulfillment fees, referral fees (7–15% depending on category and marketplace), and standard storage fees at the home marketplace rate. EFN allows you to store inventory in one European country and fulfill orders across all EU marketplaces.
EFN is cheaper for sellers with low cross-border order volume (<50 units/month per marketplace). Pan-EU eliminates the 5% EFN surcharge but requires VAT registration in each country (~€500–1,000/year per country). For a €30 product, EFN adds ~€1.50 per cross-border order. Break-even for Pan-EU is typically at 200+ units/month. Use the calculator above to compare costs for your specific scenario.
EFN referral fees vary by destination marketplace: UK charges 8% for electronics (≤£100) and 15% for most other categories. Germany, France, Italy, and Spain charge 7% for electronics (≤€100) and 15% for most categories. Netherlands charges 7% for electronics (≤€100) and 15% for others. The referral fee is always calculated on the destination marketplace price.
EFN requires VAT registration only in the country where your inventory is stored (your home marketplace). You do NOT need VAT registration in destination countries for EFN — this is one of its key advantages over Pan-EU. However, you may need to register for OSS (One-Stop Shop) or IOSS for VAT reporting on cross-border B2C sales.
Switch from EFN to Pan-EU when: 1) You consistently sell 200+ units/month across EU marketplaces, 2) Your cross-border fulfillment costs exceed the VAT registration and filing costs (~€500–1,000/year per country), 3) You want faster delivery times (1–2 days vs 3–5 days for EFN cross-border). Start the transition by registering for VAT in target countries using Amazon VAT Services.
EFN (European Fulfillment Network) stores inventory in one country and ships cross-border with a 5% surcharge — best for low volume (<50 units/month). Pan-EU distributes inventory across all EU warehouses, eliminating the EFN surcharge but requiring VAT registration in each country (~€500–1,000/year each) — best for high volume (200+ units/month). MCI (Multi-Country Inventory) lets you send inventory to 2–3 specific countries without full Pan-EU commitment — ideal for mid-volume sellers (50–200 units/month) targeting key markets. MCI fees are 2% higher than Pan-EU but 3% lower than EFN. See our Pan-EU calculator for detailed cost comparisons.
EFN storage fees are charged at your home marketplace rate regardless of where orders are fulfilled. For a product stored 6 months in a German fulfillment center: standard storage (Jan–Sep) is €0.78/cu ft/month, peak (Oct–Dec) is €1.20/cu ft/month. After 181 days, the aged inventory surcharge kicks in: €0.50/cu ft/month for 181–210 days, rising to €6.90/cu ft/month at 366+ days. A 0.5 cu ft product stored 6 months in Germany pays ~€1.85/month total. Use our 6-month storage calculator to estimate your exact costs.
Yes. EFN fulfillment fees in 2026 include two surcharges: a 3.5% fuel and logistics surcharge applied to all FBA orders (domestic and cross-border), and a 5% EFN cross-border surcharge applied only to orders shipped to a different country. For a €5.00 base fulfillment fee, the total EFN fee is: €5.00 × 1.035 × 1.05 = €5.44. Both surcharges are non-negotiable and automatically applied by Amazon.
Yes, but with important differences. EFN still works for Germany-to-UK fulfillment, but UK orders now require: 1) Separate UK VAT registration (EU VAT numbers are no longer valid in the UK), 2) UK import duties on goods shipped from EU, 3) A UK-specific EFN surcharge. For many sellers, it's now more efficient to use Remote Fulfillment with FBA (RFF) for the UK, which handles customs and import charges automatically. Compare options with our EFN calculator.
UK-based sellers using EFN to fulfill into EU markets face: base fulfillment fees at UK rates, a 5% EFN cross-border surcharge on EU orders, EU import duties (varies by product category, typically 0–17%), and destination marketplace referral fees (7–15%). You'll also need EU VAT registration in your home EU warehouse country. For a £20 product shipped from UK to Germany, total EFN costs are approximately £4.50–5.50 per order (fulfillment + surcharge + import duty). Consider using our currency converter to calculate EUR equivalent costs.
EFN adds a 5% surcharge on cross-border orders but only requires VAT in one country (~€500–1,000/year). Pan-EU eliminates the surcharge but requires VAT in all 5 countries (~€2,500–5,000/year). For fewer than 100 cross-border orders/month, EFN is cheaper. Above 100 units/month, Pan-EU saves money. Use our EFN calculator and Pan-EU calculator to compare your specific scenario.
Switch from EFN to Pan-EU when: 1) You consistently exceed 100+ cross-border orders/month per marketplace, 2) You have demand in 3+ EU countries, 3) Fast delivery (same-day/next-day) is becoming a competitive requirement, 4) You're already profitable and can absorb VAT registration costs. The switch takes 2–4 weeks. Many sellers start with EFN to test European demand, then upgrade to Pan-EU once volume justifies the VAT investment.
The EFN cross-border surcharge in 2026 is 5% of the fulfillment fee, applied to all orders shipped to a marketplace different from where your inventory is stored. For example, if you store in Germany and sell to France, the 5% surcharge applies. Domestic orders (customers in Germany buying from German warehouse) do not incur this fee. The surcharge is calculated on the base fulfillment fee only, not on referral fees or storage fees.
Yes! Many sellers use a hybrid approach: EFN for slow-moving SKUs or new product testing, and Pan-EU for bestsellers with consistent demand across multiple countries. This gives you the low upfront cost of EFN for experimentation while maximizing Pan-EU's lower per-unit costs for proven products. You can manage both strategies within the same Amazon Seller Central account.
EFN storage fees are charged based on the rates of your home marketplace (where your inventory is physically stored). For example, if you store in Germany, you pay German storage rates: €0.78/cubic foot (Jan–Sep) and €1.47/cubic foot (Oct–Dec) for standard-size items. Storage fees are the same whether you fulfill via EFN or domestically — the only EFN-specific fee is the 5% cross-border surcharge on fulfillment.
No. Pan-EU and EFN fees are fulfilment costs once your stock is already inside the EU. Getting it there is separate: since 1 July 2026 every B2C consignment under €150 entering the EU pays a €3 customs duty per item (each item under its own tariff heading, not per parcel), and a separate EU handling fee (amount and exact date still to be determined by the Commission per its June 2026 guidance; expect it no later than 1 November 2026) will apply on top — treat any third-party euro figure as provisional.
Calculate your full European FBA costs with these free tools:
Amazon EFN (European Fulfillment Network) fees in 2026 include a base fulfillment fee ($3.45–$25+ depending on size tier), a 5% cross-border surcharge on fulfillment fees, referral fees (7–15% depending on category and marketplace), and standard storage fees at the home marketplace rate. EFN allows you to store inventory in one European country and fulfill orders across all EU marketplaces.
EFN is cheaper for sellers with low cross-border order volume (<50 units/month per marketplace). Pan-EU eliminates the 5% EFN surcharge but requires VAT registration in each country (~€500–1,000/year per country). For a €30 product, EFN adds ~€1.50 per cross-border order. Break-even for Pan-EU is typically at 200+ units/month. Use the calculator above to compare costs for your specific scenario.
EFN referral fees vary by destination marketplace: UK charges 8% for electronics (≤£100) and 15% for most other categories. Germany, France, Italy, and Spain charge 7% for electronics (≤€100) and 15% for most categories. Netherlands charges 7% for electronics (≤€100) and 15% for others. The referral fee is always calculated on the destination marketplace price.
EFN requires VAT registration only in the country where your inventory is stored (your home marketplace). You do NOT need VAT registration in destination countries for EFN — this is one of its key advantages over Pan-EU. However, you may need to register for OSS (One-Stop Shop) or IOSS for VAT reporting on cross-border B2C sales.
Switch from EFN to Pan-EU when: 1) You consistently sell 200+ units/month across EU marketplaces, 2) Your cross-border fulfillment costs exceed the VAT registration and filing costs (~€500–1,000/year per country), 3) You want faster delivery times (1–2 days vs 3–5 days for EFN cross-border).
EFN stores inventory in one country and ships cross-border with a 5% surcharge, best for low volume sellers under 50 units per month. Pan-EU distributes inventory across all EU warehouses, eliminating the surcharge but requiring VAT registration in each country at 500 to 1,000 euros per year each, best for 200+ units per month. MCI lets you send inventory to 2 to 3 specific countries without full Pan-EU commitment, ideal for mid-volume sellers at 50 to 200 units per month. MCI fees are 2% higher than Pan-EU but 3% lower than EFN.
EFN storage fees are charged at your home marketplace rate. After 181 days, the aged inventory surcharge applies: 0.50 euros per cubic foot per month for 181 to 210 days, rising to 6.90 euros per cubic foot per month at 366 plus days. A 0.5 cubic foot product stored 6 months in Germany pays approximately 1.85 euros per month total.
Yes. EFN fees in 2026 include a 3.5% fuel and logistics surcharge on all FBA orders, plus a 5% EFN cross-border surcharge on international orders. For a 5.00 euro base fulfillment fee, the total EFN fee is approximately 5.44 euros. Both surcharges are automatically applied by Amazon.
Yes, but UK orders now require separate UK VAT registration, UK import duties on goods shipped from EU, and a UK-specific EFN surcharge. For many sellers, Remote Fulfillment with FBA (RFF) for the UK is now more efficient as it handles customs and import charges automatically.
UK-based sellers using EFN to fulfill into EU markets face base fulfillment fees at UK rates, a 5% EFN cross-border surcharge on EU orders, EU import duties (typically 0 to 17%), and destination marketplace referral fees (7 to 15%). You will also need EU VAT registration in your home EU warehouse country.