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Several EU states are pre-empting the 2028 reforms with national customs parcel fees: Netherlands considering a €2 handling fee, Romania proposing 25 RON (~€5), and France signalling a 2026 rollout.
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These measures aim to recover processing costs and counteract €50 billion annual VAT/customs fraud. However, unilateral action risks trade diversion, particularly for high-volume parcel hubs like the Netherlands handling cross-border B2C e-commerce shipments.
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The 2028 EU Customs Reform includes centralised Customs authority, a data hub, Trusted Trader simplifications, platform deemed importer obligations, and eliminating the €150 threshold—though member states differ on timing and centralisation of powers.
Source: vatcalc.com
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