The EU agrees important overhaul of its customs framework

Who this will interest: e-commerce business from outside the EU selling to EU customers

Key point(s): new customs procedures, new customs duties and fees and a new agency will be created

Essentia’s take: An overhaul of the customs system has been in discussions for some time and the EU is now taking steps in implementing it.

Action points: E-commerce businesses based outside of the EU should prepare for the upcoming changes and assess the commercial viability of their current VAT and customs set up.

In detail

The Council and the Parliament agreed on 26 March 2026 to overhaul the EU customs framework. The agreement essentially approves a number of measures were already being negotiated as well as new measures that will help reform the customs framework.

Among these measures of interest are the following:

• Importer of record – E-commerce platforms that facilitate the sale of goods to EU customers by non-EU suppliers will become the importer of record for these distance sales. It will no longer be possible to pass this responsibility on to the customer which means the marketplace will be required to report and pay the import VAT. This provision may be at odds with existing regulations concerning VAT recovery on imports in most EU countries, therefore it remains to be seen whether any changes to the rules will be required.

• A new EU-wide handling fee for items contained in low value parcels (less than 150 euros in value) entering the EU will be implemented. The level of the fee will be decided by Commission delegated act before it starts being applied by EU member states no later than 1 November 2026. We note the handling fee is different to the 3 euros duty the EU will impose from 1 July 2026. In other words it is possible both the duty and the handling fee will apply to parcels valued at less than 150 euros. Some countries, such as France or Romania already operate a handling fee.

• A new system of financial penalties for e-commerce operators that systematically fail to comply with their customs obligations will be introduced;

• Certain traders will benefit from a preferential customs regime – a new category of the most transparent businesses – trust and check traders will be created. Under this scheme, companies providing comprehensive information on the movement and compliance of goods, along with other stringent criteria, will enjoy more streamlined customs obligations, such as simplified procedures for temporary storage and transit. The most reliable companies will be able to release their goods into circulation in the EU without any active customs intervention at all.

Other companies will still be able to enjoy the already existing simplifications available to trusted traders under the current authorised economic operator scheme.

• An EU customs data hub will be created – this will essentially be one central platform for importers and exporters to interact with customs authorities in the EU.

• New customs agency – The data hub will be managed by a new decentralised agency for customs – the EU customs authority – which will oversee the EU customs data hub while supporting the risk management work of national customs authorities.