MEPs have approved changes to the EU Customs Code that tighten rules for e-commerce imports, introduce a new per-item handling fee on parcels sent from non-EU online shops to EU consumers, and set up a new EU customs authority.
Under the reform, e-commerce platforms and sellers that facilitate distance sales of goods from non-EU countries directly to customers in the EU will be treated as importers, the European Parliament informed on Wednesday.
That means they will have to provide customs authorities with required data, pay or guarantee customs charges, and ensure goods comply with EU law.
Platforms and sellers covered by the rules will also have to be established in the EU or be represented by an EU-based entity with authorised economic operator (AEO) or trusted trader status.
AEO is an EU certification that recognises businesses considered reliable in customs procedures.
A new handling fee will apply to each item bought from non-EU web shops and shipped directly to EU consumers. Member states must start collecting the fee by 1 November 2026 at the latest.
The fee will be paid by the same entity responsible for other customs charges for that parcel, with the amount set by the European Commission and reviewed every two years.
New customs authority and EU-wide IT system
A new pan-European customs IT system called the EU Data Hub will be created and managed by the new EU Customs Authority, which will be based in Lille, France, the Parliament said.
The Data Hub is due to be available on an optional basis from 2031 and become mandatory by 2034, replacing at least 111 software systems currently used by customs authorities.
Companies that follow the rules and agree to cooperate transparently with customs authorities may be able to use a simplified “trust and check” regime, which would involve vetting and giving customs authorities access to their electronic systems in exchange for less frequent checks and more flexibility on payments.
Companies that repeatedly ignore EU rules may face a fine of at least 1% and up to 6% of the total value of goods imported into the EU in the previous 12 months, and customs authorities may also suspend, revoke, or annul their AEO or trusted trader status.
The Council has already given the reform its final formal agreement, making Parliament’s approval the last step in the procedure.
The law is due to be published in the EU’s Official Journal, and enter into force the day after publication.
