EU’s New Customs Law Takes Effect: Non-EU Direct-Ship Sellers Must Prepare for Import Compliance
The EU’s new customs law places platforms and non-EU sellers under more direct import-compliance responsibilities and removes the traditional customs-duty exemption for low-value parcels.
What are the key facts?
- 1EU approved new customs reform on September 16, 2026
- 2Non-EU platforms and sellers may be treated as importers for distance sales
- 3Traditional customs-duty exemption for parcels under €150 removed
- 4Temporary €3 duty per item from July 1, 2026
- 5Import small-parcel handling fee expected from November 1, 2026
- 65.9 billion low-value e-commerce goods entered the EU in 2025
What happened?
The EU approved a new customs reform on September 16, 2026, and the relevant rules were published on September 19. The new rules clarify that, for cross-border distance sales to EU consumers, non-EU platforms, sellers or related operators may be treated as “importers for distance sales.” As a result, final consumers will no longer bear the primary responsibility for customs procedures and taxes alone. The reform also removes the traditional customs-duty exemption for low-value parcels under €150 and introduces a temporary €3 duty per item from July 1, 2026; imported small parcels are expected to incur a handling fee from November 1, 2026. The European Commission said that 5.9 billion low-value e-commerce goods entered the EU in 2025, about four times the 2022 figure. Sellers most affected include those shipping directly from non-EU regions such as China, the United States and the United Kingdom, as well as stores relying on low-value small parcels, IOSS or platform-collected tax models.
What does this mean for cross-border sellers?
Stores shipping directly from outside the EU to EU consumers may need to assume more direct importer responsibilities and can no longer rely solely on consumers to handle customs procedures and taxes. The traditional customs-duty exemption for parcels under €150 has been removed, with a temporary €3 duty per item from July 1, 2026 and an expected small-parcel handling fee from November 1, 2026. Recalculate margins and fulfillment plans for low-value small-parcel models.
What should sellers do now?
- 1This week, create an order list for all non-EU direct-shipping stores serving EU consumers, mark whether each order is below €150, and record the IOSS or platform-collected tax model; produce a review-pending table when complete.HS duty estimate
- 2Include purchase cost, shipping cost, existing duties and handling fees in profitability calculations for affected listings, with a focus on low-value small parcels; produce gross-margin change tables by store and category, highlighting products requiring price changes or warehouse adjustments.Profit calculator
- 3Update settlement and delivery information for EU direct-shipped products, clearly stating who bears duties, taxes and small-parcel handling fees; cover all affected listings and complete one set each of page copy and customer-service scripts.Listing Optimizer