New EU Customs Code brings e-commerce importer liabilities, Customs Data Hub, Trust & Check traders, new fees and tougher penalties
On 19 September 2026, a new EU Customs Code was published following 15 Sept EU Parliament approval The major reform of the EU Customs Union tax rules stricter rules for e-commerce and establishes a new customs authority. This will be in Lille, France. All the corresponding secondary legislation is due July 2027 for entry into force in Sep 2027.
EU Customs reform timeline
- 1 July 2026 – €150 customs duty exemption abolished; temporary €3 customs duty introduced for qualifying low-value imports.
- 1 November 2026
- €2 Customs Handling Fee comes into force for most imported consignments
- product identifiers become mandatory for low-value e-commerce imports.
- 21 September 2027 – new Customs Code generally applies, including importer-for-distance-sales obligations and penalties.
- 1 June 2028 – Customs Data Hub functionality for e-commerce must be operational.
- 1 July 2028 – Data Hub opens to e-commerce/IOSS users; normal customs tariffs are scheduled to replace the temporary €3 duty.
- 1 March 2031 – Data Hub opens voluntarily to other economic operators.
- 1 March 2034 – Data Hub becomes mandatory for all traders.
€150 customs exemption has already gone
One of the original Customs Reform proposals was brought forward.
The customs duty exemption for consignments worth no more than €150 was abolished on 1 July 2026. A temporary €3 customs duty per tariff category of goods now applies to qualifying low-value e-commerce imports.
This is scheduled to be replaced from July 2028 by normal customs tariffs, subject to the Customs Data Hub being ready.
The change does not remove the €150 threshold for VAT IOSS purposes.
Sellers and marketplaces become importers for customs Sept 2027
The new Code creates the legal concept of an “importer for distance sales”, covering either the person supplying the goods or the person facilitating the distance sale.
From September 2027, these importers become responsible for customs information, payment of duties and other charges, and compliance with relevant import requirements, including product safety and environmental rules.
It marks a major shift away from arrangements under which the EU consumer could effectively become responsible for importing goods purchased online from outside the EU.
EU Customs Data Hub
At the centre of the reform is the EU Customs Data Hub, intended eventually to replace the EU’s fragmented national customs IT systems.
Instead of repeatedly submitting customs declarations to different national systems, traders will provide data through a common EU environment. Customs authorities will gain an EU-wide view of goods and supply chains, supporting centralised risk analysis and controls.
The Hub becomes available to e-commerce and IOSS users from 1 July 2028, with wider voluntary use from 2031 and mandatory use from 2034.
EU Customs Authority
A new European Union Customs Authority (EUCA), based in Lille, will support the new system.
National customs authorities will continue handling controls, releases and collection, while EUCA will coordinate EU-level risk management and help establish common controls and risk criteria.
Trust & Check traders
The reforms also create a new Trust & Check Trader status, building on the existing Authorised Economic Operator regime.
Qualifying traders giving customs authorities greater access to their systems and supply-chain data will gain simplifications including self-release of goods and periodic rather than shipment-by-shipment customs duty calculations.
For importers involved in distance sales, access is closely linked to IOSS: applicants must generally have appropriately used IOSS for at least two years.
IOSS becomes more important
Customs and VAT compliance for e-commerce will therefore become increasingly connected.
The existing VAT Special Arrangements, under which import VAT can be collected from the customer by postal operators, express carriers and customs agents, are due to end on 1 July 2028.
IOSS therefore becomes increasingly important for qualifying imports, both for VAT compliance and access to some of the new customs simplifications.
New €2 EU handling fee Nov 2026
The new Code also provides for a permanent Union €2 handling fee on goods sold through distance sales and released into free circulation.
Unlike customs duty, the fee is intended to recover the cost of customs data processing, risk analysis, infrastructure and controls. The importer for distance sales will be liable.
This sits alongside the temporary €3 customs duty already applying to qualifying low-value imports since July 2026.
Tougher EU-wide penalties
The new Code introduces specific penalties for systematic non-compliance by distance-sale operators.
Penalties can be calculated as a percentage of the value of goods imported over the previous 12 months. Operators can also lose AEO or Trust & Check status and be classified as high-risk within the Customs Data Hub.
Repeated serious infringements can lead to further restrictions.
Customs moves from declarations to data
The EU is moving towards a single, data-driven customs environment, with centralised risk management and much greater responsibility placed on the businesses controlling international transactions.
For e-commerce in particular, VAT, customs duties, product compliance and transaction data will increasingly form part of the same compliance chain.
