Key Takeaways
The European Union is moving toward one of the most significant overhauls of its customs framework in decades.
On September 3, 2026, the Council of the EU gave its final approval to the updated Union Customs Code.
For cross-border e-commerce businesses, three changes deserve particular attention: a new handling fee for small parcels, importer responsibility for non-EU platforms and the creation of a central EU Customs Data Hub.
The small-parcel handling fee is scheduled to be introduced by November 1, 2026, although the amount has not yet been set.
Why Is the EU Changing Its Customs System?
The scale of cross-border e-commerce has changed dramatically.
According to the Council, EU customs authorities handled approximately 6 billion e-commerce parcels in 2025.
More than 90% of those parcels originated in China.
The EU argues that the existing customs architecture is increasingly difficult to use for controlling such volumes while enforcing duties, product-safety rules and other regulatory requirements.
A New Handling Fee for Small Parcels
The reform introduces an EU-wide handling fee for small parcels entering through e-commerce channels.
The fee is intended to contribute to the growing administrative cost of supervising billions of low-value shipments.
The Council states that it will be introduced no later than November 1, 2026.
The European Commission still needs to determine the amount before EU member states begin applying it.
The Fee Is Separate From the €150 Duty Exemption Change
Businesses should distinguish the new handling fee from the EU's separate decision to remove the historical customs-duty exemption for imports valued below €150.
They are not the same measure.
As a result, sellers should avoid modelling future EU landed costs on the assumption that low-value shipments will continue to receive today's customs treatment.
Non-EU Platforms Become Responsible as Importers
The updated customs framework changes the allocation of responsibility in e-commerce.
Non-EU e-commerce platforms selling goods to EU consumers will be considered the importer of those goods.
They will therefore be responsible for ensuring that customs formalities are completed and applicable duties are paid, rather than shifting those obligations to the final EU consumer.
Penalties Can Be Significant
The reform also introduces a new enforcement framework for e-commerce operators that fail to meet customs obligations.
In the most serious cases, penalties may reach 6% of the operator's annual import value of goods in the preceding year.
Other consequences can include the loss of customs privileges and even restrictions on access to online platforms.
What Does This Mean for Independent Sellers?
The reform is not relevant only to the world's largest marketplaces.
Brands and merchants selling directly to EU consumers should understand which party acts as importer, how duties and VAT are collected and whether their logistics model uses DDP, DAP or another delivery structure.
Sellers using marketplace fulfilment or cross-border logistics services should also review contractual responsibility for new customs-related charges.
The EU Customs Data Hub
A central element of the longer-term reform is the creation of the EU Customs Data Hub.
The platform is intended to become a single environment through which businesses interact with EU customs authorities and provide import and export data.
Use of the Data Hub will become mandatory for e-commerce businesses on July 1, 2028.
It will become mandatory for all traders from March 1, 2034.
A New EU Customs Authority
The legislation also creates a decentralised EU Customs Authority to coordinate customs-union governance and EU-level risk management.
The authority will be based in Lille, France and is expected to begin operations in 2027.
It will use constantly updated information from the Customs Data Hub to identify high-risk goods and support coordinated customs controls across member states.
Trust & Check Traders
The reform creates a new category for highly transparent and reliable businesses known as Trust & Check traders.
Businesses meeting stringent transparency and compliance requirements will be able to benefit from simplified customs procedures.
The Council states that the most reliable traders may eventually be able to release goods into circulation without active customs intervention.
What Sellers Should Review Now
- Average parcel value for EU orders
- Share of shipments below €150
- Current importer-of-record structure
- IOSS and VAT arrangements
- DDP versus DAP shipping terms
- Marketplace customs responsibilities
- Parcel-level logistics costs
- Free-shipping thresholds
- Potential consolidation of low-value orders
Do Not Treat Every Part of the Reform as Effective Today
The Council has approved the reform, but the full framework is not immediately operational.
The European Parliament is expected to approve the final text before signature and publication in the Official Journal.
Implementation is also phased over several years.
Most importantly for near-term planning, the Commission has not yet announced the actual amount of the small-parcel handling fee.
Why the Numbers Matter
The EU customs union manages trade worth more than €4.3 trillion, representing approximately 14% of global trade.
In 2025, around 84,000 customs officials at 2,200 customs offices collected nearly €31 billion in customs duties.
The same system also had to process roughly 6 billion e-commerce parcels, illustrating why low-value e-commerce has become a central focus of the reform.
Practical Planning for November
Cross-border sellers do not yet have the final handling-fee amount, but they can prepare their cost models now.
Businesses should identify how much of their EU volume consists of small individual parcels and model how a per-parcel charge could affect margins, free-shipping thresholds and fulfilment choices.
Once the Commission publishes the fee, those models can be updated without rebuilding the entire landed-cost calculation.
FAQ
When will the EU small-parcel handling fee begin?
The Council says the fee will be introduced no later than November 1, 2026.
How much will the fee be?
The amount has not yet been finalised. The European Commission will determine the level before member states begin applying it.
Is this the same as removing the €150 customs-duty exemption?
No. The Council explicitly describes the handling fee as separate from the earlier decision to remove the historical duty exemption for imports valued below €150.
Will non-EU marketplaces become importers?
Under the updated framework, non-EU e-commerce platforms selling goods into the EU will be considered importers and responsible for customs formalities and duty payments.
When does the EU Customs Data Hub become mandatory?
For e-commerce businesses, July 1, 2028. For all traders, March 1, 2034.
Is the entire reform already in force?
No. The Council has approved the legislation, but final parliamentary approval, signature, publication and phased implementation steps remain.
Official References
This article provides general trade and customs information and does not constitute legal or tax advice. Parts of the EU customs reform remain subject to final legislative and implementation steps, and the amount of the small-parcel handling fee has not yet been announced. Businesses should verify the final legislation, Official Journal publication and applicable member-state guidance before changing customs procedures or pricing.