The European Commission published its comprehensive proposal package for the reform of the EU customs framework on 17 May 2023. The objective of the legislative amendment is to modernise the EU Customs Union to ensure more efficient and secure operations and to align the system with global challenges and the growing demands of e‑commerce.

On 27 July 2025, the Council of the European Union approved a partial negotiating mandate, enabling interinstitutional negotiations based on the amended proposal with the involvement of the European Parliament. At the end of last year, a decision was adopted on one of the key elements of the reform: the abolition of the customs duty relief for consignments valued below EUR 150, along with the related transitional rules. In light of these developments, it is worthwhile to review the most important elements of the reform.

General developments

1)     EU Customs Data Hub: a new era of customs declarations

As part of the system’s modernisation, a new EU‑wide customs data centre (EU Customs Data Hub) would be established, serving as a single customs interface providing real‑time access to the data required for customs clearance for all economic operators. As a result, the current form of the customs declaration would be discontinued, and importers would no longer be required to submit separate customs declarations to national customs authorities. Goods could be released for free circulation once the data submitted to the hub is complete and accurate.

The Customs Data Hub would enable, among others:

  • Real‑time access for customs authorities to relevant customs‑related data of economic operators, enabling faster and more effective risk management.

  • Reduced administrative burdens for businesses and improved accuracy of customs processes.

  • The possibility for certain trusted traders to clear goods without active customs intervention under the “trust and check” system.

According to the Council’s amended proposal, the EU Customs Data Hub would be introduced gradually, with the first key date being 1 July 2028, from which the use of the hub would become mandatory for deemed importers (e‑commerce platforms), provided that the necessary technical conditions are met.

2)     European Customs Authority: a new EU‑level customs body

A new EU Customs Authority would support national customs administrations by using real‑time data from the Customs Data Hub. Continuously updated information would allow for faster and more accurate risk assessments, assisting in detecting fraud and ensuring effective enforcement of customs laws.

The new EU authority would be responsible primarily for EU‑level risk management, oversight of customs processes, and promoting uniform application of customs rules, while national customs authorities and their locally adapted risk‑assessment procedures would remain in place.

3)     Simplifications for the most trusted traders

The customs reform would introduce a new category of trusted traders (“trust and check”) for the most reliable and transparent economic operators.

Businesses participating in the “trust and check” programme — by providing extensive information about their activities and meeting strict criteria — would benefit from simplified customs obligations. Notably, in certain cases, they could release goods for free circulation without active intervention by customs authorities.

Developments primarily affecting the e‑commerce sector

1)     Fixed customs duty for low‑value consignments

The reform would abolish the customs duty relief for consignments valued below EUR 150, meaning these shipments would also become subject to customs duty under the general rules and applicable tariff.

Originally, the abolition was linked to the launch of the EU Customs Data Hub, planned for 2028. However, on 12 December 2025, the Council adopted a temporary measure, introducing a fixed customs duty of EUR 3 from 1 July 2026 for consignments valued below EUR 150 arriving from outside the EU, provided that the seller registered in the Import One Stop Shop (IOSS) is established outside the EU.

This temporary rule will remain in force until the EU Customs Data Hub becomes operational.

The measure was motivated by the significant increase in the number of low‑value consignments arriving from third countries, many of which entered the EU duty‑free, creating competitive disadvantages for EU businesses.

2)     Handling fee

It is important to distinguish the above temporary customs duty from the handling fee. While the EUR 3 duty primarily aims to eliminate the competitive advantage currently enjoyed by third‑country e‑commerce sellers, the purpose of the handling fee is to compensate customs authorities for the increased costs of supervising extremely high parcel volumes.

Several Member States have introduced or plan to introduce such fees. In parallel, discussions are ongoing within the EU regarding the introduction of an EU‑wide handling fee — approximately EUR 1–2 per consignment — expected to enter into force towards the end of 2026.

3)     Expanded definition of “deemed importer”

The customs reform would expand the definition of importer to include deemed importers. This category would include non‑EU distance sellers, as well as any actor facilitating such sales (e.g. online platforms), regardless of whether the transaction is reported through the Import One Stop Shop (IOSS).

Deemed importers would be required to fulfil all customs obligations applicable to traditional importers, including data provision, compliance with general and product‑specific regulations, cooperation with sellers and customs authorities, and payment of customs duties.

4)     Simplified tariff system

With the introduction of the deemed importer concept and the abolition of the low‑value consignment relief, e‑commerce platforms would assume a key role in customs processes.

To keep the increased administrative burden at reasonable levels, the regulation would introduce an optional simplified tariff system. Under this system, goods would be categorised into five tariff groups, significantly simplifying the determination of the applicable customs duty.

5)     Customs warehouse for distance sales

Under certain conditions, deemed importers would be allowed to store and handle goods in customs warehouses prior to distance sale. Although the goods would be physically located in EU‑based warehouses, their sale would still qualify as distance sales, enabling the application of e‑commerce customs simplifications.

This centralised approach would provide customs authorities with more time to conduct controls, reducing the risk of unsafe or non‑compliant goods entering the EU market.

The comprehensive reform of the EU customs system will fundamentally transform the e‑commerce ecosystem and customs clearance processes. The changes described will define the legal and technical framework for the movement of goods into the EU for years to come.

Although some elements of the reform will only enter into force in the coming years, preparation should begin early. Our experts are available to assist with the implementation of these changes.