Major changes in the customs procedures of the European Union, with a direct impact on electronic commerce and the millions of small packages entering from third countries, brings the new reform of the EU customs framework. Among other things, the introduction of a management fee for small packages by 1 November 2026 is envisaged.
According to a communication from the Customs Department, the EU Council, in which the 27 Member States participate, gave on Thursday 3 September its final approval in the ambitious revision of the Union's customs framework.
This is, according to the Customs Department, the most comprehensive reform of the European customs system for decades.
The new legislation aims to modernise customs procedures, to more effectively collect customs duties and to strengthen controls on goods which do not comply with European rules or are deemed to be dangerous and unsafe.
What changes for online purchases
Particular attention is given to addressing the rapid increase in e-commerce and the number of small packages entering the European Union daily.
Under the new Union Customs Code, electronic commerce platforms located outside the EU will now be considered importers of goods sold on the European market.
This means that the platforms themselves, not the final consumer in the EU, will be responsible for dealing with the customs procedures required and paying the duties involved.
At the same time, a new system of penalties is introduced for electronic commerce operators which do not fulfil their customs obligations, such as compliance with European standards and payment of the customs duties envisaged.
The most serious cases of non-compliance include fines that can reach up to 6% of the annual value of the company's imports of goods in the previous year. At the same time, lifting customs privileges or even restricting access to online platforms may be imposed.
Management fee comes in small packages
One of the most important changes for electronic commerce concerns the introduction of a new management fee across the European Union.
The fee will cover small parcels entering the EU via electronic commerce and should be implemented by 1 November 2026.
The exact height of the fee has not yet been determined. According to the Customs Department, this will be decided by the European Commission before it is implemented by the Member States.
It is clarified that this charge is a separate measure from the previous Council Decision repealing the historical exemption from customs duties for imports of goods of value below €150.
New European Customs Authority in France
A major change is the creation of the European Union Customs Authority (EUCA), a new decentralised EU agency to coordinate the customs union.
The new Authority will be based in Lil, France, and is expected to start operation in 2027.
Among its responsibilities will be the analysis of import and export data through a new European customs data hub. This is a central digital platform through which importers and exporters will interact with the EU customs authorities.
By using the data, Member States will be able to identify more effective high risk loads and give priority to the necessary controls.
EUCA will also contribute to the establishment of priority control areas and common risk criteria, as well as the coordination of customs crisis management at European level.
Simpler procedures for reliable businesses
At the same time, the reform introduces a new category of reliable businesses, the so-called «Trust and Check Traders».
Undertakings providing complete information on the movement and compliance of their products and meeting a number of strict criteria may benefit from simplified customs procedures.
Most reliable enterprises will be able, under the conditions laid down, to put their products into circulation in the EU without active customs intervention, limiting the time and cost of the procedures.
The next steps
Following adoption by the Council, the European Parliament is expected to adopt the final text later in September. The signature and publication of the legislation in the Official Journal of the European Union will follow.
The use of the new European customs data hub for the registration of imports and exports will become mandatory for e-commerce businesses from 1 July 2028, while for all traders the compulsory application is foreseen from 1 March 2034.
