The European Union (EU) has approved a comprehensive reform of its customs framework, introducing a new EU customs authority, a centralized data hub and measures aimed at managing the rapid growth of e-commerce shipments.
The Council of the EU approved the legislation on September 3, describing it as “the most comprehensive reform of its kind in decades.” The changes will have significant implications for parcel carriers, postal operators, e-commerce businesses and other companies moving goods into the EU.
The reform includes the creation of a new EU customs authority, which will coordinate customs activity across member states and use data to identify higher-risk consignments for inspection.
A new EU customs data hub will provide a single platform for importers and exporters to interact with customs authorities. The system will bring together import and export information, allowing customs officials to analyze shipments and target controls more effectively.
Managing the rise of e-commerce
The updated Union Customs Code clarifies that non-EU e-commerce platforms will be considered the goods importer when selling into the EU, making them – rather than the final EU consumer – responsible for ensuring that all customs formalities and duty payments are handled.
The legislation also includes a new system of penalties for e-commerce operators that fail to fulfill their customs obligations, such as ensuring that EU standards are upheld and appropriate duty is paid. The most serious cases of non-compliance may incur fines of up to 6% of the company’s annual import value of goods in the preceding year, the removal of certain customs privileges and even access restrictions to online platforms.
Finally, to help cover rising costs from monitoring the growing number of small parcels entering the EU via e-commerce, an EU-wide handling fee on small parcels will be introduced by November 1, 2026. The Commission will set the level of the fee before EU member states begin applying it.
The handling fee is separate from the earlier Council decision to remove the historical customs duty exemption for imports valued at less than €150 (US$174).
Implementation timetable
Implementation will be phased. The EU customs data hub will become mandatory for e-commerce businesses from July 1, 2028, and all traders will be required to use it from March 1, 2034.
The European Parliament is expected to approve the final text later in September 2026, after which it will be signed and published in the EU’s Official Journal.
