EU Approves Customs Framework Reform
The Council of the European Union gave final approval to customs framework reform on September 3, 2026; platforms may be treated as importers, and a uniform handling fee for small parcels is planned by November 1.
What are the key facts?
- 1The Council of the European Union gave final approval to customs framework reform
- 2Platforms may be treated as importers of goods
- 3Violations may trigger fines based on import value
- 4A uniform small-parcel handling fee is planned
- 5The traditional duty exemption for imports below €150 has been removed
What happened?
The Council of the European Union gave final approval to customs framework reform on September 3, 2026. The reform provides that when non-EU e-commerce platforms sell goods to EU consumers, the platforms may be treated as importers of the goods and may be responsible for customs procedures and taxes. E-commerce operators that fail to meet customs obligations, ensure that goods comply with EU standards, or pay taxes correctly could, in the most serious cases, face fines equivalent to 6% of the previous year’s import value, loss of customs preference eligibility, or even restrictions on platform access. The EU also plans to introduce a uniform handling fee for small parcels by November 1, 2026, with the specific amount to be determined by the European Commission. The traditional customs-duty exemption for imported goods valued below €150 has already been removed. The reform affects sellers shipping to the EU through Amazon, eBay, independent websites, and other platforms, particularly merchants using China-direct shipping, low average order values, frequent small-parcel shipments, or incomplete product compliance documentation.
What does this mean for cross-border sellers?
Sellers shipping to the EU through Amazon, eBay, independent websites, and other channels should reassess arrangements for customs declarations, taxes, and product compliance documentation when platforms assume importer responsibilities. The traditional duty exemption for goods below €150 has ended, and a uniform small-parcel handling fee is planned by November 1, 2026; low-value, China-direct, and high-frequency small-parcel models should recalculate EU order costs promptly.
What should sellers do now?
- 1Export EU orders this week and organize shipping method, declaration information, VAT treatment, and existing compliance documents by product and order value, prioritizing China-direct and high-frequency small-parcel products.VAT quick lookup
- 2Check the HS code and applicable duty for each product sold in the EU, and update the cost table for products below €150 first instead of estimating under the traditional duty exemption.HS duty estimate
- 3Add the potential uniform small-parcel handling fee as a pending cost item in EU pricing calculations, and separately review margins and possible shipping-model changes for low-value products.
- 4Organize proof of EU standards compliance, technical documents, and tax records in SKU-level folders for rapid retrieval if requested by a platform or customs authority.Procurement List