Businesses selling goods online to customers in the European Union face new import charges and changes to customs responsibilities under reforms being introduced in stages.
A temporary €3 customs duty began on 1 July 2026 for qualifying imports with a consignment value of up to €150. A separate handling fee is expected from 1 November, ahead of a wider move to a shared EU customs data system in 2028.
The measures affect sellers outside the EU, including UK businesses shipping directly to European consumers.
The European Commission says the changes are intended to tackle undervalued imports and unsafe products, improve customs checks and address unfair competition.
Mike Wilson, founder of Go Exporting, said: “This is the EU’s most extensive customs overhaul in decades and is designed to create a single, data-led customs environment, strengthen risk controls and make e-commerce operators more accountable for goods entering the EU.”
The €3 duty is based on customs classification rather than simply the number of parcels or physical products. Different product categories within one parcel can attract separate charges.
For example, the Commission says a parcel containing five T-shirts in the same tariff classification attracts €3 in duty. Three T-shirts and a watch attract €6 because they fall into two classifications.
The Commission’s updated October guidance specifies a €2 Union handling fee per customs item, expected from 1 November 2026. The delegated act setting the fee was still under scrutiny when that guidance was published.
The handling fee also covers qualifying distance-sale imports above €150. Under current systems, it applies per declaration line, rather than as a single charge for the whole parcel.
Product identifiers will also become mandatory from 1 November for relevant low-value distance-sale imports, helping customs authorities identify and trace goods.
| Date | What changes | What sellers should do |
|---|---|---|
| 1 July 2026 | Temporary €3 duty begins for qualifying imports up to €150. | Review basket-level duty, classification and margins. |
| 1 November 2026 | €2 handling fee expected per customs item; mandatory identifiers for relevant low-value imports. | Check fee implementation and product-data readiness. |
| 1 July 2028 | Data Hub mandatory for e-commerce; planned move to normal tariffs. | Prepare systems and responsibilities; model product-specific duties. |
| 1 March 2031 | Data Hub mandatory for importers for distance sales; planned transition to normal tariffs. | Assess the wider transition and integration requirements. |
| 1 March 2034 | Data Hub becomes mandatory for all traders. | Complete migration to the common customs system. |
The wider reform shifts customs responsibilities towards the sellers and platforms involved in the transaction, rather than the final consumer. Businesses will need to establish who supplies customs information, completes formalities and pays the relevant charges.
The EU Customs Data Hub will become mandatory for e-commerce from 1 July 2028. It is intended to provide a common system for submitting trade information and allow authorities to coordinate checks.
Normal customs tariffs are intended to replace the temporary €3 duty when the hub becomes operational. The temporary arrangement may be extended if necessary.
Businesses should now check the total cost of their EU orders, including duty, handling fees, VAT and delivery charges. They should confirm responsibilities with marketplaces and logistics providers, ensure product records are ready for the November requirements, and review pricing and customer terms. Sellers with significant EU volumes should also compare direct shipping with holding stock locally, including warehousing, returns and tax administration costs.
