EU Customs Reform: What’s changing, why, and how it will affect you
E-commerce reform changes

EU Customs Reform: What’s changing, why, and how it will affect you

Over the next several years, multifaceted customs reforms will fundamentally affect the operations of companies in der e-commerce realm.

Over the next several years, multifaceted customs reforms will fundamentally affect the operations of logistics service providers, fulfillment companies, customs brokers, and retailers. They will shift cost structures, workflows, compliance requirements, and the way data is shared and managed for cross-border trade.

We’ve put together a roadmap of the coming changes, followed by what they mean for different stakeholders.

July 1: The end of the de minimis exemption and €3 customs duty on low-value goods

Beginning on July 1, 2026, all e-commerce parcels imported into the EU valued at less than €150 will be subject to this flat fee, with an aim to eliminate unfair competitive advantages of low-value imports. The duty will be assessed for each unique tariff code in a parcel, not per parcel. That means that a package containing three different types of clothing, for example, would be assessed €9. The duty will be tied to the Import One-Stop Shop (IOSS) portal, which transacts an estimated 93% of e-commerce flows coming into the EU.

National and Union handling fees: now through the end of 2026

A Union handling fee of around €2 per parcel for low-value consignments (LVCs) is expected to roll out by November 2026 to compensate customs authorities for the increased administrative costs of processing high package volumes.

Impatient for the handling fee to take effect, countries began taking matters into their own hands earlier this year. Romania introduced a national handling fee of 25 RON (roughly €5) for parcels valued under €150 and Italy applied a €2 national handling fee to LVCs.

The EU Customs Data Hub: Coming in 2028

Both the customs duty and handling fees are temporary measures to bridge the gap until the EU Customs Data Hub launches in 2028. The hub will prioritize e-commerce, with other types of movements to be introduced in the 2030s. It will eventually replace the 27 national customs systems now in use with a centralized, digital environment that supplies real-time data to authorities across the EU. This data will be used to accurately calculate the actual value of all goods entering the Union and duties will be levied accordingly. Operators will only need to submit shipment and product data once, and it will be used for customs declarations EU-wide.

Important notice!

Some national system limitations mean that the 3 euro duty coming July 1 will be charged for each item on the declaration, even if they have the same 6-digit HS Code. Both TAXUD and NL Customs have confirmed that duty will apply for all items on an H7 declaration, even if more than one of those items share the same HS Code. The best way to avoid this is aggregation. Contact us if you would like to discuss your situation.

How will these changes impact operators?

For businesses involved in cross-border trade, particularly in e-commerce, the near-term changes are already impacting pricing, compliance workflows, and even the feasibility of existing business models. Across stakeholders, one vital factor is of primary importance: clean, centralized, and structured data.

For logistics providers

Freight forwarders, carriers, and parcel operators need to pivot from a model built on segmented, national customs processing to one where data accuracy, completeness, and timeliness are paramount. Under the current regime, low-value parcels enter duty free and pass customs with minimal checks. Once the de minimis exemption ends, every parcel will require accurate duty assessment and classification.

This means logistics IT systems will need to be able to handle duty calculations, HS codes, and additional documentation per consignment. For operators handling millions of e-commerce packages annually, this will dramatically increase the amount of data they need to capture and transmit. The pace and quality of data collection will directly affect delivery times and customer experience.

For fulfillment partners

Fulfillment centers will need to rethink how they prepare goods for customs processing. 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.

Businesses using IOSS arrangements today to handle VAT for low-value shipments will need to supplement their data for mandatory duty assessments. This will require integrating customs data capture early in the fulfillment pipeline.

For customs brokers

Since the EU Customs Data Hub will create a single interface for customs declarations, brokers must prepare to adopt new systems and processes. This will require investing in digital infrastructure that can talk to the data hub, standardized data formats, and automated validation processes to prevent delays or penalties.

In the interim phase (2026–2028 and beyond), brokers will be dealing with both legacy processing systems in each Member State and preparation for a centralized model. Success will be driven by flexibility, scalability, and clean data. Ensuring every entry has complete customs declarations, managing duty calculations, and integrating handling fees into client cost structures will be major challenges once de minimis ends.

For retailers

It’s clear that non-EU retailers selling directly to consumers in the EU will face significant operational and commercial impacts. 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.

In our next issue, we’ll be sharing actionable steps on how you can minimize disruption and maintain compliance. If you want a sneak peak, just reach out.

Global Customs Management with AEB

AEB software supports the smooth flow of goods across borders while generating savings. Learn more about solutions for customs processes including import, export, origin and preferences, broker integration, supplier's declarations, and product classification. In the cloud or integrated in your ERP.