The basic idea of the Handling Time option is that sellers are only committing to ship orders out within the handling time they set for their listings. The handling time must be same-day or one day to qualify.
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eBay then calculates the delivery date based on the item’s location, buyer’s location, handling time and carrier service used. If that’s within three days, the listing shows when a buyer flips the switch at the top of the search results.
If the seller meets their handling time, eBay will compensate buyers for any late deliveries.
Because the Handling Time option calculates the delivery date using the item’s location, and you can only set one location per listing, it’s not recommended for sellers with the same item in multiple warehouses.