EU Customs Reform: what changes for e-commerce in 2026 and 2028

The EU Customs Reform represents one of the most significant changes to the way European customs authorities operate in recent decades. Its purpose is to create a more digital, harmonised and resilient system capable of managing the rapid growth of e-commerce, while strengthening controls on products imported from third countries.

For businesses selling online to European consumers, particularly those operating international supply chains, these changes are no longer simply a customs matter. They can also affect pricing, information systems, product data, logistics and the overall shopping experience.

The first major change came into effect on 1 July 2026. Further obligations will follow from 1 November 2026, and the transformation will continue into 2028, when the new European customs data infrastructure is expected to play a central role.

The end of the customs duty exemption for consignments up to €150

Until 30 June 2026, goods imported into the European Union in certain consignments with an intrinsic value of up to €150 benefited from an exemption from customs duties. Although these goods remained subject to VAT and customs formalities, the exemption became increasingly difficult to justify as the number of small parcels linked to e-commerce grew exponentially.

According to data published by the European institutions, approximately 5.9 billion low-value items entered the European Union in 2025. This volume placed significant pressure on customs authorities and made it increasingly difficult to monitor product compliance, safety and correct customs classification.

As a result, a temporary customs duty of €3 was introduced from 1 July 2026 for goods covered by the new low-value import rules. This transitional regime is expected to remain in place until 1 July 2028, when it will be replaced by the relevant rates under the Common Customs Tariff.

The €3 charge is not necessarily applied to each physical unit

One point that may cause confusion is how the customs duty is calculated. The €3 amount does not simply mean €3 per order or, necessarily, €3 for every physical unit contained in a parcel.

The calculation takes into account the different types of goods identified according to their tariff classification. For example, a consignment containing several units of the same type of item may result in a single €3 charge for that category, whereas a consignment combining products that fall under different classifications may generate several €3 charges.

This makes catalogue data quality increasingly important. Unclear descriptions, incorrect classifications, inconsistent references or incomplete information are no longer merely administrative issues: they can directly affect duty calculations, customs clearance and operating costs.

Who is responsible for payment?

The specific responsibility depends on the import model being used and on the party acting as declarant. In flows using the Import One-Stop Shop - IOSS -, applicable special arrangements or indirect customs representatives, different parties may assume the obligations related to declaration and payment.

At the same time, the European reform introduces an important structural change: under the new framework, platforms and operators carrying out distance sales into the EU take on significantly greater responsibility for customs formalities, rather than placing that responsibility on the final consumer.

For online stores, this means that apparently commercial decisions - such as including costs in the product price, displaying them during checkout or incorporating them into the logistics process - must be aligned with the tax and customs flows used by the business.

1 November 2026: product identifiers become mandatory

The next major milestone is expected on 1 November 2026, when product identifiers, or PIDs, will become a mandatory part of the information communicated to customs authorities for the relevant flows.

The measure is intended to improve product traceability and allow authorities to connect declared goods more easily with operational and supply chain information. This should make it easier to identify products that may be non-compliant, unsafe or incorrectly declared.

The data may include identifiers assigned by the merchant, manufacturer references and, where available and applicable, standardised international identifiers. Rather than simply adding another field to a declaration, the change requires consistency across the product catalogue, ERP, e-commerce platform, logistics systems and the information sent to customs partners.

For operators with extensive catalogues, multiple suppliers or several sales channels, this can be a significant challenge. A robust systems integration and connectors strategy can reduce manual processes, information duplication and discrepancies between the data shown to customers and the information passed to other parties in the supply chain.

A new European handling fee

The reform also provides for a handling fee applicable to small consignments resulting from distance sales. This fee is separate from the temporary €3 customs duty and is intended to help fund the additional control and monitoring costs created by the enormous volume of small parcels entering the European market every day.

Following the final approval of the reform by the Council of the European Union in September 2026, Member States are expected to begin applying this fee by 1 November 2026. At the time of this analysis, the final amount still needs to be determined by the European Commission before implementation.

For that reason, businesses importing products directly for European customers should avoid building financial forecasts around a fee that has not yet been confirmed. A more prudent approach is to create different scenarios that allow margins, logistics costs and pricing to be adjusted quickly once the final details are published.

The impact goes far beyond customs

For an online store, every new customs requirement can affect a large part of the digital operation. A change in how a product must be identified may require catalogue updates. A new fee may force a review of margins. A different party becoming responsible for payment may affect the checkout, commercial terms or contracts with logistics providers.

Preparation should therefore not be limited to the finance department or customs broker. Technology, operations, marketing, logistics and product management teams should all understand how the new requirements affect their respective processes.

For larger operations, a robust data and analytics structure can help identify which products, markets and routes are most exposed to the new costs, making it easier to assess margins and make decisions earlier.

2028 and the EU Customs Data Hub

The transformation will enter a new phase from 1 July 2028, when the European customs data platform for e-commerce, the EU Customs Data Hub, is expected to become operational.

The aim is to progressively replace a fragmented environment with a central information infrastructure. Operators will be able to provide data through a common point, while customs authorities will gain a more integrated view of the movement of goods and be able to apply risk-analysis models more consistently across Member States.

For businesses, the potential benefit is a reduction in duplicated administrative work. However, that simplification depends on one essential requirement: the data provided must be structured, complete, consistent and reliable.

Although 2028 may appear distant, the systems implemented today should already be designed for an environment in which product, order, payment, logistics and customs information are increasingly interconnected.

How can e-commerce businesses prepare?

The first step is to map the existing supply chain: where products come from, who acts as importer or declarant, which arrangements are used, how items are classified, what information exists in the catalogue and through which systems that data reaches logistics providers or customs representatives.

Businesses should then check whether their systems are capable of storing and transmitting the new product identifiers, review the quality of tariff classifications and establish mechanisms to prevent discrepancies across different platforms.

The financial impact should also be assessed. A seemingly small cost per product category can become material when multiplied across thousands of orders. The future handling fee will add another variable to this calculation.

Finally, the customer experience should be reviewed. Unexpected charges on delivery are one of the quickest ways to create dissatisfaction, support requests or refused deliveries. The greater a business's ability to calculate international selling costs in advance, the more transparent the purchasing experience can be.

An integrated approach to e-commerce management, technology and data can help turn these new obligations into a more predictable operational process, rather than a succession of emergency adjustments.

Customs reform is also a data reform

The main conclusion for digital businesses is straightforward: the EU Customs Reform is not simply about new duties and fees. The real significance of the change lies in the shift towards a model in which product data, fiscal responsibility, compliance and technology are deeply interconnected.

The temporary €3 customs duty is already in force. Product identifiers become mandatory from November 2026, and a European handling fee is also expected to start applying by that date. In 2028, the EU Customs Data Hub will mark the beginning of a new phase in customs digitalisation.

For businesses selling internationally, preparing in advance means reviewing data, integrations, processes and cost models before these requirements become operational problems. In an increasingly regulated digital market, the quality of technological infrastructure will be just as important as the ability to sell.

For official information on the reform, businesses can consult the European Commission's EU Customs Reform pages and the Council of the European Union's information on modernising the Customs Union.