The European Parliament approved a reform of the EU Customs Code that introduced a handling fee for parcels from non-EU web shops, increased responsibilities for sellers and platforms, and established a new EU customs authority.
The European Parliament approved on 16 September 2026 a major reform of the EU Customs Code that introduced stricter rules for e-commerce imports and established the new EU customs authority (EUCA).
The reform will introduce a handling fee for each item bought from non-EU web shops and sent directly to EU consumers. The fee will help cover the costs of managing the growing volume of individual parcels.
The entity responsible for paying other customs charges for the same parcel will also pay the handling fee, avoiding a shift of the cost to consumers. The European Commission will determine the exact amount and revise it every two years to keep it proportional to actual costs. Member states will begin collecting the fee no later than 1 November 2026.
Sellers and platforms to assume importer responsibilities
Sellers and platforms facilitating distance sales of goods from non-EU countries directly to EU customers will be treated as importers under the new rules.
They will be required to provide customs authorities with all required data, pay or guarantee any charges, and ensure that goods shipped to Europe comply with EU laws.
The companies must be established in the EU or represented by an EU-based entity with either authorised economic operator (AEO) or trusted trader status. The requirement is intended to prevent the use of shell companies to circumvent the new rules.
Non-EU country sellers and platforms will also be encouraged to operate warehouses in the EU to facilitate bulk shipments that are easier for customs authorities to check.
Intra-EU client shipments from such warehouses will benefit from a lower handling fee where goods are imported in collective packaging and in quantities large enough to make customs checks more efficient.
Companies that repeatedly fail to comply with EU rules may face fines ranging from 1% to 6% of the total value of goods imported into the EU during the previous 12 months.
Customs authorities may also suspend, revoke, or annul their trusted trader or AEO status and flag them as high-risk operators.
Simplified customs procedures
Import-export companies that comply with the rules and agree to cooperate transparently with customs authorities may qualify for a simplified “trust and check” regime.
Initially, companies will have to undergo vetting and provide customs authorities with access to their electronic systems. In return, their shipments will be subject to fewer checks and they will have greater flexibility over the payment of duties and fees.
The existing AEO qualification will remain available to ensure that customs status remains accessible to smaller economic operators.
EU Data Hub to replace existing systems
The reform will establish a pan-European customs IT system, the EU Data Hub, which will be managed by EUCA.
The system will be available for optional use by 2031 and become mandatory by 2034. It will replace at least 111 software systems currently used by customs authorities across Europe.
For companies, the EU Data Hub is intended to make the declaration of goods and communication with customs authorities easier and faster. For customs authorities, it will support risk analysis through access to comprehensive data and facilitate cross-border cooperation.
New EU customs authority
The reform will also establish EUCA in Lille, France. The authority is expected to become fully operational immediately.
Its main responsibilities will include coordinating future customs cooperation, ensuring risk management and managing the EU Data Hub.
Final approval and implementation
The Council had already given the reform its final formal agreement on 3 September 2026, meaning the European Parliament’s approval represented the final step in the procedure.
The reform will be officially signed into law on Wednesday at 16.00 CEST and published in the EU’s Official Journal as soon as possible. It will enter into force one day later, while member states will have 12 months to begin applying the new rules in full.
Rapporteur Dirk Gotink (EPP, NL) said: “This is the biggest reform of European customs since 1968, supporting trade and the enforcement of EU rules. As rapporteur, I have seen firsthand the tsunami of Chinese parcels violating EU rules, not paying taxes, and overwhelming our customs. We are ending the highly toxic business model of cheap, non-compliant and dangerous imports from China in favour of trade based on our standards and on fairer competition. We are finally giving Europe’s 80,000 customs officers the instruments they need to protect consumers and businesses for the decades to come.”
The European Commission initiated the Customs Code reform in May 2023 in response to the continued growth in individual parcels arriving from non-EU web shops. The Commission said the increasing influx had placed pressure on EU customs authorities and created a route into the EU for unsafe products.
