Global Daily Tax News, EU Leaders Sign Off On Customs Regime Overhaul, (Sep 8, 2026)

The European Council has signed off on a proposed overhaul to the bloc's customs framework, described as the most comprehensive reform of its kind in decades.

The updated union customs code clarifies that non-EU e-commerce platforms will be considered the goods' importer when selling into the EU and will, therefore, be responsible for ensuring that all customs formalities and duty payments are handled, rather than the final EU consumer.

The legislation also features a new system of penalties for e-commerce operators that fail to fulfil their customs obligations, such as making sure that EU standards are upheld and appropriate duty is paid. The most serious cases of non-compliance may incur fines of up to six percent of the company's annual import value of goods in the preceding year, the removal of certain customs privileges, and even access restrictions to online platforms.

Finally, to help cover rising costs from monitoring the growing number of small parcels entering the EU via e-commerce, an EU-wide handling fee on small parcels will be introduced by November 1, 2026. The Commission will set the level of the fee before it starts being applied by EU member states.

The handling fee is separate from the earlier Council decision to remove the customs duty exemption for imports valued at less than EUR150.

The text also establishes a new decentralized EU agency for customs to coordinate governance of the customs union. Specifically, the EU customs authority will analyze the constantly updated import and export data contained in a new, state-of-the-art EU customs data hub, to better deploy resources to inspect risky cargo. The agency will be located in Lille, France, and begin operations in 2027.

The new legislation also establishes a regime for "trust and check traders". Providing these companies provide comprehensive information on the movement and compliance of their goods, and comply with other stringent criteria, they will enjoy simplified customs procedures. The most reliable companies will be able to release their goods into circulation in the EU without any active customs intervention at all.

The European Parliament is expected to approve the final text later in September, ahead of its signature and publication in the EU's Official Journal.

Use of the new data hub to record imports to and exports from the EU will become mandatory for e-commerce businesses on July 1, 2028, and for all traders from March 1, 2034.