EU and Poland implement new customs and VAT rules for international e-commerce

The European Union and Poland are implementing significant regulatory changes to manage the influx of low-cost e-commerce shipments from outside the bloc, particularly from China.

In Poland, the Sejm has passed an amendment to the VAT Act to systematize and simplify taxation procedures for small international parcels. The legislation includes clarifications on postal operator definitions and transitional periods to reduce legal ambiguity for businesses importing goods from Asia. This move aims to close legal loopholes and increase tax transparency in response to rising online transaction volumes.

On a broader scale, the new EU Customs Code (Regulation (EU) 2026/2108) has entered into force, marking a major overhaul of customs rules. As part of this transition, a temporary flat-rate customs fee of 3 euros per item applies to shipments valued up to 150 euros for goods arriving from outside the EU. This interim measure, effective until July 1, 2028, affects approximately 93 percent of e-commerce traffic into the Union.