New EU Customs Code: what changes for online sellers

The EU has adopted its most far-reaching customs reform in decades. It replaces the 2013 Union Customs Code (Regulation (EU) No 952/2013) and is aimed squarely at e-commerce: who is responsible for parcels coming in from outside the EU, who pays and what data has to be provided. If you sell on marketplaces or import to sell in Europe, here is what changes and when.

What is the new Union Customs Code?

It is the regulation that sets the customs rules for the whole EU. The new version, Regulation (EU) 2026/2108 of the European Parliament and of the Council of 16 September 2026, repeals the previous code and adds four building blocks:

• The importer for distance sales. A new role that puts customs responsibility on the seller, or on the platform facilitating the sale, rather than on the consumer.
• A Union handling fee per item on e-commerce parcels sent directly to consumers.
• The EU Customs Authority (EUCA), a new agency based in Lille, France.
• The EU Customs Data Hub, a shared system that, according to the European Parliament, will replace at least 111 customs IT systems.

Who is the "importer for distance sales"?

The regulation defines it as either the person supplying goods in distance sales or the person facilitating distance sales. In practice, when a product is sold from outside the EU to a European consumer, the seller or the marketplace facilitating the sale becomes the importer. The Council puts it this way: non-EU e-commerce platforms are treated as the importer of the goods they sell into the EU, so they, not the final consumer, handle customs formalities and pay the duties.

Under the agreement between Parliament and Council, the importer for distance sales must:

• provide customs with the required shipment data;
• pay or guarantee duties and charges;
• make sure products comply with EU rules, including product safety;
• be established in the EU or represented by an EU entity holding authorised economic operator (AEO) or trusted trader status.

Which dates should be in your calendar?

The regulation applies in phases. These are the dates confirmed by the Council, the European Parliament and the published text:

Some of these dates depend on acts the Commission still has to adopt; the fee date also depends on the IT system being ready. It is worth checking them again as they approach.

What does it cost and what happens if you don't comply?

Handling fee. A fixed amount per item on e-commerce parcels entering the EU directly to consumers. It is paid by whoever pays the other customs charges on the parcel, that is, the importer for distance sales. The Commission sets the rate and reviews it every two years. More detail in the EU €2 customs handling fee.

Penalties. Repeat offenders face fines of between 1% and 6%, depending on severity and repetition, of the value of goods imported over the previous 12 months. Customs can also suspend or revoke AEO or trusted trader status and classify the operator as high-risk. The Council adds that the most serious cases can lead to restrictions on access to online platforms.

Trusted trader ("Trust and Check"). A new category for the most transparent businesses: they provide comprehensive information on their goods' movements and compliance, open their systems to customs and, in return, face fewer inspections and get more flexibility on paying duties and fees. According to the Council, the most reliable will be able to release goods into free circulation without any active customs intervention. AEO status remains available.

How should you prepare if you sell on Amazon or your own web shop?

1. Check where each order ships from. If you sell to EU consumers from a warehouse outside the EU, you or the platform will be the importer for distance sales once those obligations apply (in phases between 2027 and 2028). Ask your marketplace who takes on that role and how it passes the cost on.
2. Work out the cost per order. Add the €3 flat duty per item category (in force since 1 July 2026) and the handling fee once collection starts. For low-priced products, this can change your margin.
3. Consider bringing stock into the EU. Importing in bulk and selling from a European warehouse changes the cost picture compared with shipping parcel by parcel. Run the numbers with your customs broker or adviser.
4. Keep product documentation up to date. The importer is also responsible for compliance with EU rules. Review your GPSR responsible person, marking and labelling.
5. If you import regularly, look at AEO. The reform's benefits (and the requirements for representing others) rely on AEO and trusted trader status.
6. Diary the review dates. Handling fee amount, Commission acts, general application at 12 months, and 1 July 2028.

Frequently asked questions

When does the new Union Customs Code take effect?

The Council approved it on 3 September 2026, it is dated 16 September and it was published in the Official Journal on 19 September; it is now in force. The vast majority of its rules apply 12 months after entry into force, and others come later, such as the customs data hub.

Do platforms like Amazon become importers?

For distance sales from outside the EU, yes, once those obligations apply (in phases between 2027 and 2028): the regulation treats the seller, or whoever facilitates the sale, as the importer. That party provides data to customs, pays the duties and is responsible for product compliance.

Does the consumer pay the handling fee?

Not directly. It is paid by whoever pays the other customs charges on the parcel, which is the importer for distance sales. Whether that cost ends up in the price is another matter.

Does it affect me if I import goods from China to Spain to sell on Amazon?

The importer for distance sales role focuses on parcels sent directly to consumers from outside the EU. If you import in bulk to a warehouse in Spain, your import follows its own procedure, but it is worth reviewing your product documentation and the new control rules.

What penalties does the new code set?

For repeated infringements, between 1% and 6% of the value of goods imported over the previous 12 months, plus the possible loss of AEO or trusted trader status.

Where will the EU Customs Authority be based?

In Lille, France. According to the Council, it will begin operations in 2027, analyse data in the customs data hub to help identify the riskiest cargo and coordinate customs crisis management.

Sources: Regulation (EU) 2026/2108 (EUR-Lex) · Council of the EU, 3 September 2026 · Council of the EU, customs reform timeline · European Parliament, deal on the reform. Checked on 16 October 2026.