EU customs reform increases responsibilities for non-EU online sellers

30 September 2026

In September 2026, the EU formally adopted a new Customs Code that will significantly change how goods are imported into the EU. Although the reforms apply broadly to importers, online marketplaces, customs intermediaries and logistics providers, some of the most significant changes affect non-EU businesses selling goods to EU consumers.

The first changes took effect on 1 July 2026, when the customs duty exemption for consignments valued at €150 or less was removed. It was replaced by a temporary €3 customs duty on qualifying low-value e-commerce imports. The separate €150 limit for using the Import One Stop Shop for VAT purposes currently remains in place.

The new Customs Code will also introduce the following changes:

• From 1 November 2026, a new EU handling fee will apply to low-value e-commerce imports to fund customs processing and controls. The fee is expected to be €2 per item, although the final amount remains subject to formal confirmation by the European Commission.
• From 21 September 2027, an online marketplace that facilitates certain distance sales of goods imported into the EU may be treated as the “importer for distance sales” for customs purposes. This means the marketplace, rather than the consumer, may be responsible for providing customs information, paying the relevant duties and charges, and ensuring that the goods comply with EU import and product requirements.
• From 1 July 2028, e-commerce importers and businesses using IOSS will be required to provide customs and product information through the new EU Customs Data Hub. The Hub will give customs authorities a central source of information to assess risks and identify incorrectly declared, unsafe or non-compliant goods. Use of the Hub will become mandatory for all traders from 1 March 2034.

The reforms also introduce a new Trust and Check Trader status for highly transparent and compliant businesses. Qualifying traders may benefit from simplified customs procedures, fewer interventions and, in some circumstances, the ability to release goods without active customs intervention.

We recommend that non-EU businesses selling goods to EU consumers review their sales and marketplace arrangements before the new rules take effect. They should confirm who will be responsible for importing the goods, paying customs duties and fees, submitting customs information and ensuring that the products meet EU requirements.

If you would like to discuss these changes in more detail, please contact Fiscal Solutions here or speak to your account manager.