The European Parliament adopts new e-commerce and customs rules

E-commerce platforms sending parcels from outside EU directly to EU consumers will be treated as responsible importers

New handling fee for goods ordered directly from non-EU countries to come into effect on 1 November 2026 at the latest

EU-wide IT system called Data Hub to replace more than 111 current systems

New EU customs authority to be established in Lille

On Wednesday, MEPs approved a major reform of the EU Customs Code that introduces stricter rules for e-commerce and establishes a new customs authority.

The new rules establish a handling fee for each item bought from non-EU web shops and sent directly to EU consumers. This will help cover the ever-increasing cost of managing the avalanche of individual parcels. The handling fee will be paid by the same entity responsible for paying other customs charges for the same parcel, to avoid shifting the cost to consumers. The exact amount of the handling fee will be determined by the European Commission and will be revised every two years to keep it proportional to the actual costs. Member states will start collecting the fee at the latest from 1 November 2026.

Platform responsibility

Sellers and platforms that facilitate the distance sales of goods from non-EU countries directly to EU customers will be treated as importers. This will oblige them to provide customs authorities with all the required data, pay or guarantee any charges, and make sure that the goods shipped to Europe comply with EU laws. To ensure accountability, these companies must be established in the EU or be represented by an EU-based entity having either authorised economic operator (AEO) or trusted trader status. This should prevent the use of shell companies to circumvent the new rules.

To incentivise bulk shipments that are easier for customs authorities to check, non-EU country sellers and platforms are encouraged to operate warehouses in the EU. Their intra-EU client shipments will benefit from a lower handling fee, provided their goods are imported in collective packaging and large enough quantities to make customs checks more efficient.

Companies that repeatedly ignore EU rules may be punished with a fine of at least 1% (and up to 6%) of the total value of goods imported into the EU in the previous 12 months. Additionally, customs authorities may suspend, revoke, or annul their trusted trader or AEO status and flag them as high-risk operators.

Simplification of procedures and IT environment

Import-export companies that follow the rules and agree to cooperate transparently with customs authorities may benefit from a simplified “trust and check” regime. This will initially require them to submit to vetting and to grant customs authorities access to their electronic systems. In exchange, their shipments will be checked less frequently and they will have more flexibility regarding the payment of duties and fees. The current AEO qualification will also remain in place to keep customs status accessible to smaller economic operators.

EU Data Hub

The reform will create a new pan-European customs IT system called EU Data Hub that will be managed by the newly established EU customs authority (EUCA). It will be available for optional use by 2031 and become mandatory by 2034. The data hub will replace at least 111 software systems currently used by customs authorities in Europe. For companies, it will make declaration of goods and communication with the customs authorities easier and faster. For customs authorities, it will improve risk analysis thanks to availability of comprehensive data as well as facilitate cross-border cooperation.

New EU customs authority

The reform also sets up the EUCA, in Lille, France. The authority is expected to become fully operational immediately. Its main responsibilities will be to coordinate future customs cooperation, ensure risk management and manage the data hub.

Next steps

The Council has already given the reform its final formal agreement, so the Parliament’s green light is the final step of the procedure. The reform will be officially signed into a law on Wednesday at 16.00 CEST and published in the EU’s Official Journal as soon as possible. It will come into force a day later and member states will have to start applying the new rules in full after 12 months.

Quote

Rapporteur Dirk Gotink (EPP, NL), said: “This is the biggest reform of European customs since 1968, supporting trade and the enforcement of EU rules. As rapporteur, I have seen firsthand the tsunami of Chinese parcels violating EU rules, not paying taxes, and overwhelming our customs. We are ending the highly toxic business model of cheap non-compliant and dangerous imports from China in favour of trade based on our standards and on fairer competition. We are finally giving Europe’s 80,000 customs officers the instruments they need to protect consumers and businesses for the decades to come.”

Background

The Commission initiated the comprehensive Customs Code reform in May 2023 as a reaction to the constantly growing influx of individual parcels from non-EU web shops. These overwhelm the EU’s customs authorities and offer a gateway into the EU for unsafe products.