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Thanks for contacting us. However, I could not replicate the issue when I cloned your form. It seems that it did not add $5 handling fee. I tried this on a US Paypal test account and non-US Paypal test account.
It matches the $25 annual. Kindly, remove your Paypal Field and reinsert it again and see if it is having the same issue using a test account. I also advise to clear your browser's caches first before trying to make a test payment. I also cleared your form's caches from our system.
Please let us know if this issue persists so that we can further investigate on it. Thank you
We have just released a shipping option wizard for Paypal payment forms. For your desired output, you may now specify a shipping value of '0' for each of your item to bypass the account-level postage settings you have set set up under your Paypal account.
Let us know if you run into any other problems.