Lille: The EU customs reform entered into force on 21 September 2026, and its first charge on online shoppers arrives on 1 November, when the Union starts to apply a €2 handling fee to small parcels. The Commission updated its guidance on that fee and on a separate €3 duty on 7 October. Together the two measures change what consumers pay for low-value goods that arrive from outside the Union.
The €3 customs duty per item has applied since 1 July 2026 to consignments worth up to €150, and it will run until 1 July 2028. The handling fee is a second charge that follows on 1 November. The Commission sets its amount in a delegated act and bases the figure on the cost of customs supervision. From 2028 the fee will be lower for importers that operate a customs warehouse, a detail that rewards traders under the EU customs reform for investing in local infrastructure.
Responsibility shifts as well. Non-EU online platforms and sellers become responsible for customs formalities and duty payments on the goods they sell into the Union, and they face penalties if they fail to comply. That rule moves part of the compliance burden from the buyer at the door to the seller that profits from the sale.
The reform also builds a new institution. The EU Customs Authority will be a decentralised agency based in Lille, with about 285 staff, and some of its activities start in 2027. It will coordinate the customs administrations of all 27 Member States, help them share information, run joint operations and provide risk management at Union level. A Commission task force is preparing the agency, and Member States can contribute by seconding national experts.
Technology forms the second pillar of the EU customs reform. The EU Customs Data Hub will give traders a single digital platform for submitting customs and product information, and it is expected to replace national IT systems gradually. The Commission estimates that the hub will save Member States more than €2 billion a year. E-commerce operators gain access to the hub in 2028, and its use becomes mandatory for them on 1 July 2028. Other businesses may use it voluntarily from 2031, and use becomes mandatory for all traders on 1 March 2034.
The long timetable shows how gradually the EU customs reform will bite. Shoppers feel the duty and the fee within months, while large traders have until 2034 to move onto the hub. Small online sellers outside the Union sit in the middle, because the EU customs reform asks them to adapt their processes well before the 2028 deadline for e-commerce.
For now, the message from the Commission is practical. The EU customs reform replaces a patchwork of national systems with shared rules, a shared agency and one data platform, and the next test comes on 1 November, when the first €2 fees reach parcels.





