Guide · updated 14 November 2026
EU customs reform 2026, explained for importers.
The EU ended its 150 euro duty exemption on 1 July 2026 and is rebuilding its customs code around one idea: every consignment has one importer, answerable for duty and for the product. Here is what that means if you sell into the EU from outside it.
What changed on 1 July 2026
Until 30 June 2026, goods in consignments worth 150 euros or less entered the EU without customs duty. That exemption has gone. Low-value e-commerce parcels now pay a flat temporary duty of 3 euros per item, which is due to apply until 1 July 2028.
The flat duty is aimed at parcels sold to consumers. Business-to-business shipments are outside it, but they lose the exemption too: a small B2B consignment now pays the normal tariff for its classification.
Import VAT is unchanged. It has applied from the first euro since July 2021.
What comes next
| Step | What it means |
|---|---|
| EU handling fee | A separate fee on low-value consignments sold at a distance is expected from late 2026. The amount and date are set by the Commission. |
| One importer per consignment | The reformed code makes the importer the single person liable at the border, for customs duty and for EU product rules such as safety and labelling. |
| Representatives of non-EU sellers | Where the seller is not established in the EU, an indirect customs representative is treated as the importer itself and takes on every obligation. |
| EU Customs Data Hub | Planned for e-commerce from 1 July 2028, then phased in for other traders over the following years. |
Why it matters if you sell from outside the EU
Until now, a non-EU brand could often leave the import to a carrier or a broker acting in its name. Under the reform, whoever imports answers for the goods themselves: the duty, the safety file, the label. Brokers who take on that liability will price it, and many will decline it for goods they cannot vouch for.
The practical answer is an importer established in the EU that knows the product and is willing to stand behind it.
What we do about it
Our EU company, 360 XPS in Paris, imports your goods, declares them, pays duty and import VAT and is named on your label as the operator responsible in the EU. For food, that includes the approvals, health certificates and border control posts that most importers decline.
Short answers
What changed in EU customs on 1 July 2026?
The EU ended the customs duty exemption for consignments worth 150 euros or less. Low-value e-commerce parcels now pay a temporary flat duty of 3 euros per item, due to run until 1 July 2028, when the permanent regime is planned to take over.
Does the 3 euro duty apply to business-to-business shipments?
No, the flat duty targets e-commerce parcels sold to consumers. But with the exemption gone, low-value business-to-business imports now pay the normal customs tariff for their classification.
Who will be liable at the EU border under the reformed customs code?
The importer. The reform makes one importer per consignment liable for customs duty and for compliance with EU product rules such as safety and labelling. For a seller not established in the EU, a customs representative acting indirectly is treated as the importer outright, so many will want an EU-established importer to stand behind the goods.
When does the EU Customs Data Hub start?
The Data Hub is planned to apply to e-commerce from 1 July 2028, with wider use phased in afterwards. Dates for later phases may move as the implementing acts are adopted.
Does any of this change food imports into the EU?
Food keeps its own controls: approved establishments, health certificates and border control posts. What the reform adds is a single importer answerable for all of it, which is the role our EU company already plays for non-EU food brands.
Sources
- European Commission: EU customs reform
- Baker McKenzie: low-value consignment relief abolished
- Reed Smith: new roles at the EU border
This guide is general information, not legal or tax advice. Check your own case before you ship.
Would it be a bad idea to know who answers for your goods before they reach the border?
Tell us the product, where it is made and where you sell in the EU. We tell you in writing who the importer should be, what it costs and where it could be stopped.
- You send the basics. Product, origin, destination. Two minutes.
- We read it ourselves and reply by email with what the route needs and which check fits.
- You decide. Nothing is charged until you accept a fixed quotation.
Prefer email? sales@360aces.com
Received.
We read every enquiry ourselves and reply by email. Here is what usually comes next:
- Quick checkfrom £450 · 3–5 working daysClassification, duty, eligibility and the certificates required, in a written note.
- Feasibility studyfrom £1,500 · 10 working daysVerified approvals, labelling gaps, landed cost and a written go or no-go.
Fees exclude VAT and are confirmed in a fixed quotation before any work starts. If you award us the operation within 30 days, the fee comes off the first invoice.