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The EU is fundamentally reforming its customs system. Since July 2026 the €150 duty exemption for small shipments is abolished (transitional €3 flat duty per line for distance sales until July 2028). CBAM has been running since January 2026. The EU Customs Data Hub will centrally consolidate all data from 2028. This page explains all changes at a glance.
The biggest EU customs reform since the introduction of the Union Customs Code in 2016.
Since July 2026, no duty exemption for small shipments under €150 (Reg. (EU) 2026/382). Applies to all commercial B2C shipments from third countries. Transitional €3 flat duty per tariff line until July 2028. 4.6 billion parcels/year (91% from China) were affected.
Since 1 January 2026 the CBAM definitive phase applies. Certificate purchases open in February 2027; first surrender due 30 Sept 2027 for 2026 imports. Details on the CBAM page.
CCI (Centralised Clearance for Imports) is being introduced gradually from 2026. The EU Customs Data Hub (EUCDH) replaces national systems from 2028. A new EU Customs Authority (EUCC) coordinates EU-wide customs management.
End of an era: small shipments from third countries have been fully dutiable since July 2026.
Shipments with a goods value under €150 from third countries (China, USA, UK etc.) were duty-free. Import VAT still applied. Online shops like Temu and AliExpress exploited this massively: 91% of the 4.6bn EU parcels/year came from China.
All commercial shipments are dutiable. Until 1 Jul 2028 a transitional flat rate of €3 per tariff line per shipment applies (Reg. (EU) 2026/382). Online platforms are responsible as "deemed importers". France introduced a national €2 small-parcel tax in March 2026; Italy has applied a national €2 levy since 1 July 2026 (both may stack with the EU €3).
Import VAT remains. Shipments under €150 remain exempt from customs duty if they are personal shipments between private individuals (non-commercial). The duty-free allowances for travellers (€300/€430 by air) remain unchanged.
Consumers ordering from Temu, AliExpress, Shein etc. pay more since July 2026. Platforms often incorporate customs costs into product prices or show them as a separate item at checkout. Price increases of 5–20% for typical low-cost products are common.
A central data system for all 27 EU states replaces the fragmented national IT systems.
Each EU member state operates its own customs IT systems (e.g. ATLAS in Germany, PLDA in Belgium, DELTA in France, AIDA in Italy). Data must currently be re-submitted at each border customs office. This causes duplication, inconsistencies and friction for internationally active companies.
The EUCDH collects customs data EU-wide in one place. Companies submit goods and shipment data once. National customs authorities then access the hub. Additionally, a new EU Customs Authority (EUCC) coordinates EU-wide risk management and oversight of marketplace operators as deemed importers.
Phase 1 (2028): EUCDH goes live for e-commerce. Phase 2 (2032): Standard trade imports migrated to EUCDH. Phase 3 (2038): Full operation with all customs procedures. Until 2038, national systems run in parallel. Companies should plan their IT integration early.
One customs declaration for all of Europe – regardless of physical entry point.
CCI (Centralised Clearance for Imports) allows importers to file customs declarations at the customs office of their EU base – even if goods physically arrive elsewhere in the EU. A company in Munich can declare goods landing at Rotterdam port. Physical presentation and customs accounting are thus decoupled.
1. Single point of contact: one customs office, one authority. 2. Simplified VAT accounting: all import VAT in one EU country. 3. Fewer duplicate filings: submit data once. 4. Flexibility: choose entry port freely. 5. Lower compliance costs for large importers.
CCI is generally available to all importers with an EORI number. AEO status (Authorised Economic Operator) is recommended for full benefit. CCI is available gradually from 2026. The importer applies for CCI authorisation at the competent customs office of their EU base and declares where goods will be physically presented.
A Zurich freight company imports containers via Rotterdam. With CCI, it can file the customs declaration at the main customs office in Zurich/Basel, while physical presentation takes place in Rotterdam. Import VAT is settled in Switzerland (EU base). Coordination via NCTS transit procedure to the customs office of the company's registered office.
Marketplaces like Amazon, Temu and AliExpress assume customs responsibility.
91% of the ~4.6 billion EU parcels/year came from China and used the €150 exemption. Many platforms systematically declared goods values too low. EU customs inspected only a fraction of shipments, enabling large-scale tax evasion.
Since July 2026, online marketplaces are directly responsible to EU customs as "deemed importers". This applies to Amazon, Temu, AliExpress, Shein, eBay etc. when they control transactions. They must provide customs data for every shipment and remit duties.
Platforms will incorporate customs costs into product prices or show them separately. Products from the Far East will become more expensive for consumers. The competitive disadvantage for EU traders – who always paid customs and VAT – is thereby reduced.
The world's first carbon border levy – affects importers of steel, aluminium, cement and more.
Steel & iron (largest sector, 98% of current trade volumes), aluminium, cement, fertilisers (ammonia, nitric acid etc.), electricity and hydrogen. From 2028, approximately 180 downstream steel and aluminium products are to be added.
All EU importers importing more than 50 tonnes of CBAM goods per calendar year (exception: electricity and hydrogen with no quantity threshold). Registration via the EU CBAM register required. Without status: importing CBAM goods is no longer permitted from 2026.
Certificate purchase from February 2027 at the current EU ETS price (approx. €60–80/tonne CO₂, as of 2025; source: EEX); first surrender by 30 Sept 2027 for 2026 imports. The number depends on embedded greenhouse gas emissions (tCO₂e). Carbon levies already paid in the country of production are credited.
CBAM is designed to stop carbon leakage: EU producers pay for their CO₂ emissions in the EU Emissions Trading System (ETS). Importers from countries without carbon pricing (e.g. China, India) would otherwise have an unfair price advantage. CBAM equalises this and creates a level playing field.
What do the reforms specifically mean for traders, importers and consumers?
B2C
Higher prices on Temu, AliExpress, Shein. Platforms incorporate customs into product or shipping price. Travel allowances (€300/€430 air) remain unchanged. Personal shipments between private individuals up to €45 remain duty-free.
B2B
CCI simplifies customs clearance for regular importers. EORI number and possibly AEO status are prerequisites. IT systems must be prepared for EUCDH (from 2028). CBAM obligations for relevant product groups to be implemented immediately.
Platform
As deemed importers, marketplaces must make significant IT investments: enrich product data with HS codes, provide customs data for every shipment, remit duties. Smaller platforms without the necessary infrastructure risk exclusion from the EU market.
Common questions about the EU customs reform 2026.
Since 1 July 2026 the duty exemption for small consignments under €150 is gone (Reg. (EU) 2026/382). Until 1 July 2028 a transitional €3 flat duty per declared line applies for distance sales (IOSS/post) ≤ €150; VAT remains separate. The EU Customs Data Hub rolls out stepwise (target horizon around 2028).
The EUCDH is a central data platform consolidating the IT systems of all 27 EU member states. Companies will submit customs data only once to the EU platform. A new EU Customs Authority (EUCC) coordinates risk management and data analysis. The EUCDH will be introduced gradually from 2028; transitional rules apply until then.
CCI allows importers to submit customs declarations at the customs office of their EU base, even if goods physically arrive elsewhere in the EU. A company in Vienna can declare goods physically arriving in Rotterdam. Benefits: single point of contact, simplified VAT accounting. CCI is available gradually from 2026.
CBAM (Carbon Border Adjustment Mechanism) entered its definitive phase on 1 January 2026. It affects importers of steel, aluminium, cement, fertilisers, electricity and hydrogen from third countries. For more than 50 tonnes/year of these goods, importers must obtain "Authorized CBAM Declarant" status. Certificate purchase from February 2027; first surrender by 30 September 2027 for 2026 imports.
Online marketplaces like Amazon, Temu, AliExpress and Shein are classified as "deemed importers" under the EU reform. They – not sellers or buyers – are responsible to EU customs for correct declarations and payment of duties. This is designed to combat widespread under-declaration of goods values on small shipments from China.
SMEs and e-commerce traders who previously benefited from the €150 threshold must provide customs data for every shipment from third countries since July 2026. Online platforms often assume the customs burden as deemed importers. For B2B importers, CCI brings simplification. Supply chains and pricing should already reflect the change.
The EUCC (EU Customs Authority) is a new supranational EU customs body created as part of the reform. It coordinates EU-wide risk management, oversees the EU Customs Data Hub and is responsible for supervising online platforms as deemed importers. The EUCC does not replace national customs authorities but complements them.
Legal bases and authority pages — current official versions always prevail.
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