On 3 September, the EU Council gave the green light for the largest reform of the European customs system in decades. The legislative procedure is not yet fully completed. The European Parliament is expected to formally adopt the final text later in September.
At the core of the reform is a new EU Customs Authority headquartered in Lille. It is scheduled to commence operations in 2027. In addition comes the EU Customs Data Hub. This is a central platform through which customs and product data will in future be transmitted to the EU only once. Use is mandatory for online commerce from 1 July 2028. For all other traders, the mandatory start is scheduled for 1 March 2034.
For Swiss companies, however, not only the distant changeover is important. From 1 July 2026, a transitional solution applies to online sales to EU consumers for shipments up to EUR 150. A customs duty of three euros is levied per different product line item. Five identical T-shirts thus result in three euros. One T-shirt and one watch result in six euros.
Normal B2B deliveries are not automatically affected by this small parcel rule. The decisive factors are the shipping method, goods value and customs procedure. For goods of Swiss origin, a customs preference may continue to be possible. However, the proof of origin and declaration must be correct. Those who settle import VAT via IOSS, the Import One Stop Shop, cannot simply assume the preference. Depending on the case, a complete H1 customs declaration is required.
From 1 November 2026, product identifications are also to become mandatory. At the same time, a separate EU processing fee for small parcels is planned. The amount of this fee is not yet determined.
Swiss exporters should therefore clean up tariff numbers, origin information and product descriptions. Online shops must check whether prices and shipping costs already include the three-euro customs duty. Freight forwarders need clear information about who the importer is, who pays the customs duty and which procedure is used.