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From 1 July 2026, several significant changes will apply to low-value e-commerce imports into the EU, marking the first operational step of the EU Customs Reform package. The changes are intended to address concerns regarding undervaluation, artificial splitting of consignments and the growing volume of small parcels entering the Union.

The most important change is the abolition of the customs duty relief for consignments with an intrinsic value not exceeding EUR 150. In its place, a temporary flat-rate customs duty of EUR 3 per item will apply until at least 1 July 2028. While the legislation formally distinguishes between IOSS consignments and postal consignments, the implementing rules effectively extend the measure to virtually all B2C distance sales of imported goods with a value not exceeding EUR 150.

The new rules also shift customs liability away from private consumers towards suppliers, marketplaces and other declarants, aligning customs obligations more closely with existing VAT arrangements. Another major development is the introduction of product identifiers, which will become mandatory from 1 November 2026 and are intended to strengthen customs and market surveillance controls on non-compliant products entering the EU.

Given the complexity of the new framework readers may find it useful to consult the detailed analysis prepared by our colleague and representative of one of CLECAT’s member association, Michael Lux, Customs Lawyer. The article provides practical explanations and interpretations of the new rules, including the scope of the EUR 3 duty, the revised definition of distance sales consignments, customs debtor responsibilities, anti-circumvention measures and future developments linked to the EU Customs Data Hub.