European Union implements major customs and e-commerce reform

The European Union has published a new customs code in the Official Journal, marking the most significant overhaul of the European customs system in decades. The reform aims to modernize customs controls and regulate the growing volume of e-commerce.

A key change involves shifting responsibility to sellers and online platforms for direct sales from outside the EU to EU consumers. These entities will act as importers of record, meaning they must provide necessary customs data, pay or guarantee associated duties, and ensure products comply with EU regulations. Non-compliant actors may face fines ranging from 1% to 6% of their annual EU import value.

The reform also introduces a new EU-level handling fee for certain goods arriving directly from non-EU webshops, which member states must begin collecting by November 1, 2026. To streamline processes, the EU will establish a Customs Data Hub, a digital platform intended to replace at least 111 existing customs IT systems. Use of this hub will be optional starting in 2031 and mandatory by 2034.