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EU Customs Reform: What Businesses Need to Know

  • The EU customs reform entered into force on 20 September 2026 to modernize customs, increase digitalization, and better address e-commerce imports from outside the EU.
  • E-commerce platforms and non-EU sellers shipping directly to EU consumers are treated as importers, must provide customs data, pay or guarantee duties, and ensure compliance with EU rules; noncompliance can trigger fines of 1% to 6% of the prior 12 months’ imported goods value.
  • Compliant import/export businesses may use a simplified “Trust and Check” regime, with fewer customs inspections and more flexibility in paying duties and fees, subject to audit and system access for customs.
  • An EU-wide handling fee for small consignments will be introduced by 1 November 2026 at the latest, with the amount set by the European Commission and adjusted every two years.
  • A new EU Data Hub and EU Customs Authority will centralize customs data; the system will be optional from 2031 and mandatory by 2034, improving declarations and customs risk analysis.

Source: nwb-experten-blog.de

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.



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