The European Parliament on Wednesday completed the reform of the EU Customs Code, introducing stricter rules for e-commerce, a new handling fee for parcels arriving from third countries and a new EU Customs Authority.
The reform will introduce a handling fee for each item purchased from an online retailer outside the EU and shipped directly to a consumer within the bloc.
The fee will be paid by the party responsible for the other customs charges on the parcel, while its exact amount will be determined by the European Commission and reviewed every two years.
Member states will have to begin collecting the fee by 1 November 2026 at the latest.
Sellers and platforms to take on greater responsibility
Under the new rules, sellers and online platforms facilitating distance sales of goods from third countries directly to EU customers will be treated as importers.
They will therefore be required to provide customs authorities with the necessary information, pay or guarantee the relevant charges and ensure that products entering the European market comply with EU legislation.
The businesses will have to be established in the EU or represented by an entity based in the bloc that holds authorised economic operator or “trusted trader” status.
Companies that repeatedly breach the rules could face fines ranging from 1% to 6% of the total value of the goods they imported into the EU during the previous 12 months.
Customs authorities will also be able to suspend or withdraw a company’s trusted trader or authorised economic operator status and classify businesses as high-risk.
New EU Customs Data Hub
A central element of the reform is the creation of a pan-European digital customs system, the EU Data Hub, which will be managed by the new EU Customs Authority.
The hub is expected to be available for voluntary use by 2031 at the latest and become mandatory by 2034. Under the new framework, it will replace at least 111 different software systems currently used by customs authorities across Europe.
For businesses, the aim is to simplify the declaration of goods and communication with customs services, while authorities will gain improved risk analysis capabilities and stronger cross-border cooperation.
The new EU Customs Authority will be based in Lille, France. Its responsibilities will include coordinating customs cooperation, managing risks and operating the Data Hub.
Simplified system for compliant businesses
Import and export companies that comply with the rules and provide customs authorities with access to their electronic systems will be able to join a simplified “Trust and Check” scheme.
In return, they will face fewer controls and have greater flexibility in paying duties and fees.
The existing authorised economic operator scheme will remain in place, allowing smaller economic operators to continue accessing the status.
At the same time, sellers and platforms based outside the EU will be encouraged to use warehouses within the bloc and make larger, consolidated shipments, which are considered easier to subject to customs controls.
For subsequent intra-EU shipments to customers, a lower handling fee will apply where the relevant conditions are met.
