The European Union’s customs reform introduces new duties and fees for low-value e-commerce shipments, along with a digital customs infrastructure. The regulation adopted by the European Commission, the European Parliament and the Council of the EU began to be phased in after its publication in the Official Journal of the European Union.
The customs duty exemption for e-commerce shipments worth up to €150 will be abolished. A temporary customs duty of €3 per product category will be levied on these shipments between July 1, 2026, and July 1, 2028.
Starting in November, an additional handling fee will be introduced across the EU to cover the processing costs generated by small packages at customs. The fee will be separate from the temporary customs duty, and its amount will be determined through regulations prepared by the European Commission.
Customs administration to be centralized
The reform aims to digitalize customs procedures, harmonize practices across member states, reduce the administrative burden and strengthen risk management at border controls.
Alongside the EU Customs Code, which redefines customs rules, the EU Customs Authority will be established with its headquarters in the French city of Lille. The authority will improve cooperation among the customs authorities of member states and contribute to the joint assessment of risks across the bloc.
The EU Customs Authority will also support a coordinated response to threats encountered at the borders. One of the institution’s key tasks will be to establish the EU Customs Data Hub, which will replace national information technology systems.
Procedures to be consolidated on a single data platform
Customs procedures currently conducted through different national systems will gradually be moved to a single EU data platform. Businesses will be able to submit import, export, customs and product information through this platform.
Use of the EU Customs Data Hub will become mandatory for e-commerce businesses from July 1, 2028. The system is planned to be opened to other businesses by 2031 at the latest.
Member states will be given 12 months to implement the necessary regulations, while the EU Customs Authority is expected to begin operations in 2027.