On 16 September 2026, the European Parliament approved a major reform of the EU Customs Code introducing stricter rules for e-commerce, greater responsibility for online platforms and a new framework for the operation of customs authorities (“Reform”). The reform subsequently entered into force on 20 September 2026. The agreed text of the customs rules is available at this link.

Platforms and sellers facilitating direct distance sales from non-EU countries to European consumers will be treated as responsible importers. They will be required to provide customs authorities with the necessary data, pay or guarantee applicable charges and ensure that imported goods comply with EU legislation.

The new rules pursuant to the Reform also introduce a handling fee for individual items ordered directly from non-EU online shops. The fee is intended to help cover the rising cost of processing and checking large volumes of low-value parcels. Member States must begin collecting it by 1 November 2026 at the latest, while its precise amount will be determined by the European Commission.

A major component of the Reform is the creation of an EU-wide Customs Data Hub, which will gradually replace more than 111 existing IT systems. A new EU Customs Authority based in Lille will also be established to support more coordinated governance and more consistent application of customs rules across Member States.

Overall, the Reform is intended to deliver a simpler, more digital and more effective customs system. Transparent and compliant companies may benefit from a simplified “Trust and Check” regime, while repeated non-compliance may result in financial penalties, stricter controls or the loss of a company’s special customs status.