The EU customs reform 2026 mainly changes the import of low-value consignments. The customs duty exemption for goods up to 150 euros is being abolished, online platforms and sellers are to take on more responsibility for customs and tax, and a common EU Customs Data Hub is to replace the national systems. Many parts are being introduced gradually, and some amounts and dates have not yet been finalized.
Why the EU is reforming its customs law
Today's customs law dates from a time when goods were mainly delivered to businesses in large consignments. With online retail, a very large number of individual parcels now go directly to consumers. Each of these shipments needs its own customs declaration, but customs can only check a small portion of them.
In its 2023 reform proposal, the European Commission identified three main problems:
- The customs exemption up to 150 euros is being exploited, for example through undervalued goods or by splitting orders into several shipments.
- Sellers with a warehouse in the EU compete with suppliers from third countries whose low-value parcels arrive duty-free.
- The customs administrations of the member states work with separate IT systems and share risk information only to a limited extent.
The reform aims to solve these issues with new rules for e-commerce, a common data platform and a new EU customs authority.
What changes with the 150 euro threshold
The current legal situation
The current rule: shipments with an intrinsic value of up to 150 euros are generally exempt from customs duties. Exceptions include alcoholic beverages, perfume and tobacco products. Import VAT, on the other hand, has been due from the first euro since July 1, 2021. At that time, the former tax exemption for small consignments up to 22 euros was abolished.
What has been decided
At the end of 2025, the member states agreed to abolish the customs exemption for low-value goods. In the future, customs duties will also apply to inexpensive goods. Because the new data system is not yet ready to calculate duties according to the customs tariff for every small consignment, the Council adopted a transitional solution in December 2025: a flat-rate duty of 3 euros per product category in a low-value consignment, to be levied from July 1, 2026. The product category is defined by the customs tariff heading, not by the individual item.
What is still open
How long the flat rate will apply and when it will be replaced by the regular calculation according to the customs tariff depends on the progress of the reform. In addition, handling fees for low-value consignments are being discussed or introduced at EU level and in individual member states. Therefore, before every calculation, check with customs or your customs service provider which rules and amounts currently apply to your shipments.
IOSS: collecting import VAT at the point of sale
The Import One-Stop Shop (IOSS) has existed since July 2021. It applies to distance sales of goods from third countries to consumers in the EU if the intrinsic value of the consignment does not exceed 150 euros. The seller or platform calculates the import VAT of the destination country at the time of sale and pays it monthly via a single return. At the border, the shipment is then released without VAT being collected again.
The advantages for sellers:
- The customer pays no tax and no fee to the delivery service on delivery.
- Fewer refused deliveries and fewer returns.
- One registration in a single member state covers all EU countries.
Sellers without an establishment in the EU usually need an intermediary based in the EU for IOSS. Goods sold via marketplaces are often already handled by the platform under its own IOSS number. In that case, you do not need to register yourself.
How IOSS may change with the reform
The Commission has proposed treating online platforms as "deemed importers". They would then themselves be responsible for customs and tax on goods sold through them to customers in the EU. It also needs to be determined how IOSS will interact with the end of the customs exemption, for example if customs duties are to be calculated at the time of sale in addition to tax. These points are part of the ongoing legislative process. Whether and from when they apply is something you should check before making changes to your store or your contracts.
EU Customs Data Hub and new EU customs authority
Customs declarations in Germany are already submitted electronically today, via the ATLAS system. However, each member state operates its own system. The core of the reform is therefore a common EU Customs Data Hub. Instead of submitting customs declarations in national systems, companies are to provide their data centrally in the future, in some cases even before the goods arrive.
A new EU customs authority is to operate the hub and carry out risk analyses for the entire EU. The controls themselves will continue to be carried out by the national customs administrations. According to the proposal, companies considered particularly reliable are to receive simplifications, such as fewer controls.
According to current plans, the hub is to be launched gradually, first for e-commerce shipments and later for all imports. According to the proposal, transition periods extend into the 2030s. The exact dates will only be set in the legislative process.
What the EU customs reform 2026 means for online sellers
How strongly you are affected depends on how your goods enter the EU.
Direct shipping from third countries to end customers
If you ship goods individually from China, Turkey, the United Kingdom or the USA directly to customers in the EU, the reform affects you the most. Every shipment becomes more expensive due to customs duties, even below 150 euros. The price advantage of direct shipping over a warehouse in the EU becomes smaller.
Bulk imports and shipping from an EU warehouse
If you import goods as consolidated shipments, store them in the EU and ship them to customers from there, less changes for you. You already clear the value of the entire consignment according to the customs tariff today. What matters more for you are the new requirements for data transmission and documentation.
Selling via marketplaces
Marketplaces are likely to require more data from you, such as the customs tariff number, country of origin and a precise description of the goods. Keep this data ready for each item.
For many sellers, it is therefore becoming more attractive to import goods in larger quantities and ship them from a warehouse in Germany. A bonded warehouse helps you pay duties only when the goods are needed. The costs involved in shipping from a warehouse are shown in our article Calculating fulfillment costs.
Checklist: what you should do now
- Check your EORI number: If you import yourself, you need an EORI number. In Germany, it is issued free of charge by the Central Customs Authority (Generalzolldirektion).
- Check IOSS: Clarify whether you are registered yourself, whether your marketplace pays the tax or whether you need an intermediary.
- Maintain customs tariff numbers: Store the customs tariff number and country of origin for each item in your ERP system.
- Document customs values: Keep invoices, proof of payment and freight costs. The customs value must be traceable.
- Inform suppliers: Talk to suppliers and carriers in third countries about complete invoice details and correct values of goods.
- Recalculate prices: Include customs duties, possible handling fees and import VAT in your end customer prices.
- Review your shipping model: Compare direct shipping with importing in consolidated shipments and storage in the EU.
Which documents are generally required for import and export is explained in our article Customs documents explained.
How FulFra supports you
FulFra handles customs clearance for your imports and operates a bonded warehouse at its own warehouse in Lehrte near Hannover. There, you can store goods for up to 90 days without paying customs duties. In addition, FulFra offers E-Commerce Fulfillment with goods receipt, storage, Pick & Pack, shipping and returns. For goods from Turkey, FulFra handles truck transport, typically in 4 to 6 working days, including customs clearance and documents.
You can see the transport price for pallets, groupage freight or full truckloads immediately in the price calculator. You can add customs clearance there as an additional service.
Frequently asked questions
Does the 150 euro customs exemption still apply?
The EU has decided to abolish it and has provided for a flat-rate duty per product category as a transitional measure. Ask customs or your customs service provider for the current status and the exact amounts.
Do I have to register for IOSS?
IOSS is voluntary. It is worthwhile if you sell goods worth up to 150 euros from third countries directly to consumers in the EU and no marketplace pays the tax for you.
Does the reform also affect B2B shipments?
The abolition of the customs exemption affects all low-value shipments, including small B2B shipments. However, most B2B imports are above 150 euros and are already cleared regularly today. The data hub is to apply to all imports in the long term.
When will the EU Customs Data Hub start?
A gradual launch is planned, first for e-commerce shipments. Fixed dates will only be available once the legislative process has been completed.
Would you like to have your imports cleared reliably? You will find all services on our customs clearance page.