EU Customs Reform: What businesses need to know
The EU Customs Reform is the largest overhaul of the EU Customs Union since 1968 and will fundamentally change how businesses supply parcels in the EU.
Designed to modernise border controls and respond to the boom in e-commerce imports (5.8bn items were imported in 2025!), the move from national systems to a central EU Customs Authority aims to improve enforcement against unsafe and non-compliant products, recover money from low-value e-commerce imports, and simply trade for trusted businesses.
EU-wide data hub
A single EU Customs Data Hub will replace fragmented national IT systems, allowing traders to submit data once for all EU Member States while allowing real-time analysis and traceability of goods. This will be overseen by the new EU Customs Authority, based in Lille, that will strengthen and supervise EU border control.
The rollout is expected to be mandatory for e-commerce businesses in 2028 and expanded to voluntary use by 2031, before becoming mandatory for all traders in 2034.
New fees
The €150 duty-free threshold for low-value imports is also being removed with all goods entering the EU subject to customs duties. There will be a temporary €3 fee per item applying to low-value parcels from 01.07.26, followed by normal tariff and ad valorem duties from 1 July 2028.
There will also be a new EU handling fee applying to small parcels entering the EU from November 2026, with the money raised helping customs authorities cover the rising enforcement and inspection costs, and to curb non-compliant imports, details of which will be set out in future secondary legislation.
Importer information
Online marketplaces (OMPs) will be brought into these changes by being “deemed importers” for distance sales through their platforms, increasing accountability. They will become responsible for customers’ duties, VAT compliance, product safety, and regulatory compliance, making sure that the sales they are facilitating are safe, compliant, and without hidden customs charges.
The expansion of Authorised Economic Operator (AEO) benefits, and the creation of a new “Trust & Check Trader” category will mean that business can benefit from fewer formal declarations, faster customs clearance, reduced inspections and potentially lower fees. While establishing a two-tier system based on data quality, transparency, and compliance history, it will be interesting to see how OMPs adapt to these changes. They will need to ensure they continue to have full and easy access to European consumers, without falling foul of the new system. Otherwise, they risk being disadvantaged compared to smaller, more agile business models.
The UK
The UK consulted on similar proposals for closing duty loopholes on low-value goods in February 2026, so we are expecting a response and next steps later this year.
Source: EU Customs Reform - Taxation and Customs Union - European Commission
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