EU Customs Reform: Platforms as Deemed Importers

• From 21 September 2027, online platforms/marketplaces selling imported goods into the EU will be treated as deemed importers for customs purposes, taking over liability from consumers or couriers.
• Deemed importer platforms must collect and pay customs duties, import VAT (and where relevant excise) at checkout, with no low-value relief: the €150 customs duty exemption is abolished.
• Platforms will also have to submit structured shipment data to the new EU Customs Data Hub and handle import reporting/compliance obligations.
• The reform aligns customs treatment with the existing e-commerce VAT rules, under which platforms have already been deemed suppliers via the IOSS regime for B2C distance sales of imported goods.
• Platforms will be responsible for ensuring imported goods meet EU product safety and regulatory standards, and may be liable for unsafe or non-compliant goods.

Source: vatcalc.com

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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