Understanding what’s changing
July 1, 2026
€3 duty
The €3 duty applies to each item type in a declaration for goods valued under €150. Use aggregation to avoid higher duties. Make sure you have sufficient funds in your deferment account.
Ongoing
New data
National systems are issuing new codes and requiring more data for declarations. Know the H1, H6, and H7 requirements.
Nov 1, 2026
PIDs
Product identifiers, e.g., SKU, EAN, UPC, GTIN, will become mandatory on EU customs declarations. Ensure your systems can transmit these.
Nov 1, 2026 (pending)
Union handling fee
A €2 Union handling fee will apply per item type contained in all B2C parcels in addition to the €3 duty. Model cost structures to prepare.
2028
EU Data Hub
A centralized, digital portal will replace the 27 national systems. Begin checking data completeness, standardization, and quality now.
Understanding why this matters to you
Logistics providers
Freight forwarders, carriers, and parcel operators will need to handle duty calculations, HS codes, and additional documentation. This will dramatically increase the amount of data you need to capture and transmit. The pace and quality of data collection will directly affect delivery times and customer experience.
Fulfillment partners
In a world where every shipment is scrutinized for duty and fees, fulfillment providers will need to ensure HS code accuracy, country of origin documentation, and product valuation are correct before parcels are handed to carriers. This will require integrating customs data capture early in the fulfillment pipeline.
Retailers
The removal of de minimis and introduction of new fees will drive price adjustments that are expected to shift buying behavior in the EU’s favor. Non-EU retailers will need to make strategic changes to shipping, warehousing, and pricing models. Optimization will rely on those changes being data driven.
Customs brokers
In the interim phase (2026–2028), brokers will be dealing with both legacy processing systems in each Member State and preparation for the Data Hub. Ensuring every entry has complete customs declarations, managing duty calculations, and integrating handling fees into cost structures will be critical.
Understanding where you’re at risk
AEB's EU Customs Reform Preparedness Checklist prioritizes action items, tasks, and considerations that will help you minimize operational risk ahead of each EU Customs Reform milestone. Use it to focus your efforts where they'll have the greatest impact.
Where AEB can support you with EU Customs Reform changes
EU Customs Reform will require changes in your processes as customs clearance becomes increasingly data driven. AEB helps partners across the supply chain implement software and processes that support the automation, validation, and transmission of structured, high-quality data for the frictionless movement of goods.
Product Data
Accurate, complete product information at source
Classification
Correct HS code assignment with confidence
Product ID
Compliant product identifiers, linked and validated
Declaration Logic
Automated rules and optimal declaration routing
Validated data
Ready to ship with validated customs data and documents
Visibility
Handover ready, compliant, and trackable
Returns
Seamless and efficient returns handling
Get in touch to discuss your readiness gaps with an AEB cross-border expert
Jason Li
Customer Success Manager