The Council of the European Union has given its final approval to the comprehensive reform of the EU customs framework. This will fundamentally modernise the European customs system. The focus is on the growth of e-commerce, more efficient customs procedures, more targeted controls on high-risk goods and better safeguarding of customs revenue.
The reform introduces new responsibilities, digital tools and simplifications for particularly reliable businesses. In particular, the rapidly increasing flow of goods via e-commerce platforms is to be integrated into the customs system in a different way in future.
EU Customs Union faces new challenges
The scale of European trade in goods highlights why modernisation is necessary. The EU Customs Union is one of the largest trading blocs in the world. Its trade value stands at 4.3 trillion euros, accounting for around 14 per cent of world trade.
In 2025, 2,200 customs offices and around 84,000 customs officers were involved in processing and monitoring the movement of goods. Just under 31 billion euros in customs duties were collected. In addition, the authorities handled around 6 billion parcels from e-commerce and more than 1.5 billion consignments from conventional trade.
The share of online trade is particularly significant: more than 90 per cent of e-commerce parcels were imported into the EU from China. The reform therefore places a clear emphasis on the growing flows of goods from e-commerce.
E-commerce platforms are becoming importers
One of the key changes concerns e-commerce platforms based outside the EU. If these platforms sell goods into the European Union, they will in future be treated as importers for customs purposes.
This shifts the responsibility for customs clearance. In future, the platforms will have to complete the necessary customs formalities and pay the relevant duties. End consumers within the EU will no longer be required to carry out these tasks themselves.
The new rules are intended to clarify responsibilities in e-commerce and bring customs clearance into line with actual trade structures.
New sanctions for online retailers
The reform also introduces a new system of sanctions for e-commerce operators. It is aimed at companies that fail to meet their customs obligations.
These obligations include, amongst other things, compliance with applicable EU standards and the proper payment of customs duties. In the case of particularly serious breaches, the consequences can be significant.
Fines of up to 6 per cent of the company’s annual value of goods imported in the previous year may be imposed. In addition, certain customs privileges may be revoked. In particularly serious cases, the reform even provides for restrictions on access to online platforms.
Handling fee for small parcels
The sharp rise in small e-commerce consignments is placing an increasing burden on customs authorities in terms of monitoring and inspection. A further measure is therefore to be introduced to help cover the associated costs.
An EU-wide handling fee for small parcels is to be introduced by 1 November 2026 at the latest. The exact amount of this fee has not yet been determined. The European Commission must first set the amount before Member States can levy the fee.
This is a separate measure. It is distinct from the decision taken previously to abolish the existing duty-free allowance for imports valued at less than 150 euros.
New EU customs authority in Lille
The reform also establishes a new European institution: a decentralised EU customs authority designed to support cooperation and governance within the customs union.
The agency will analyse continuously updated import and export data, which will be consolidated in a new EU customs data platform. On this basis, it should be possible to identify particularly high-risk goods more quickly and prioritise their inspection.
Other tasks include assisting in the identification of priority control areas and risk criteria, as well as coordinating crisis management within customs at EU level.
The new EU customs authority will be based in Lille, France. It is scheduled to become operational in 2027.
Benefits for ‘Trust & Check’ traders
Alongside stricter requirements in certain areas, the reform also introduces new benefits for particularly reliable businesses. To this end, the ‘Trust & Check’ trader category is being introduced.
One of the requirements is that businesses provide comprehensive information on the transport of their goods and the conformity of their goods, and meet further strict criteria.
In return, these traders are set to benefit from simplified customs procedures, thereby saving time and money. An even more far-reaching simplification is planned for the most reliable companies: they will be able to release their goods for free circulation within the EU without the need for active intervention by customs authorities.
When the new rules come into force
Following the Council’s final approval, the final legislative act is expected to be adopted by the European Parliament in September. It will then be signed and published in the Official Journal of the European Union.
Specific dates have already been set for the mandatory use of the new EU customs data platform: for e-commerce businesses, its use will become mandatory from 1 July 2028. For all other traders, the new rules will apply from 1 March 2034, when use of the platform is to become mandatory for all traders.
An overview of the key changes
- A fundamental modernisation of the EU customs framework, incorporating new digital and organisational tools.
- E-commerce platforms based outside the EU will be treated as importers.
- Platform operators will be responsible for customs formalities and customs payments, which until now could have been the responsibility of the end consumer.
- A new system of penalties for e-commerce operators in the event of breaches of customsobligations.
- In the case of particularly serious breaches, fines of up to 6 per cent of the previous year’s annual value of imported goods may be imposed.
- Certain customs privileges may be withdrawn and, in serious cases, restrictions on access to online platforms may be imposed.
- An EU-wide handling fee for small parcels is to be introduced by 1 November 2026 at the latest.
- Establishment of a decentralised EU customs authority based in Lille, scheduled to commence operations in 2027.
- Establishment of a central EU customs data platform for import and export data.
- Greater focus on EU-wide risk management and targeted goods inspections.
- Introduction of the ‘Trust & Check’ trader category with simplified customs obligations.
- Particularly reliable businesses will be able to release goods for free circulation without active involvement from customs.
- Mandatory use of the EU customs data platform from 1 July 2028 for e-commerce businesses and from 1 March 2034 for all traders.
