The European customs reform is final. Non-European e-commerce platforms selling directly to consumers in the European Union will be treated as importers under the new rules. Responsibility for correct customs data, payments and product compliance shifts more clearly from the consumer to the seller or platform.
A European handling fee will also be introduced for small consignments. It must apply no later than 1 November 2026; the final amount will be set by the European Commission. This is separate from the temporary €3 customs duty that has applied to low-value e-commerce items since 1 July 2026.
The reform also creates the EU Customs Authority in Lille and a central Customs Data Hub. That data environment will become mandatory for e-commerce consignments from 1 July 2028. Importers and logistics partners will face more uniform, but also more extensive, data exchange.
Webshops sourcing from outside the EU should already define who acts as the legal importer, which customs data is available per item and how new fees are incorporated into cost price and checkout.