EU customs reform 2028 for e-commerce – new rules for importing into the EU
The customs duty exemption for shipments up to €150 is no longer in effect. A transitional customs duty of €3 is in effect from July 1, 2026, and e-commerce is scheduled to transition to the EU Customs Data Hub and normal tariff rates from July 1, 2028.
The biggest change won't be a single new form. The reform shifts the system from single declarations to a continuous flow of data about the product, transaction, importer, and product compliance.
Changes are already underway, and by 2028 the target model for e-commerce will be launched
The new system combines customs regulations, central data and greater responsibility of entities organizing imports.
The basis for the reform has already been adopted. The framework for the new system is set out in the new Union Customs Code – Regulation (EU) 2026/2108. The current timeline and implementation materials are published by the European Commission.
2026 → 2028 → 2034
The reform is being implemented in stages. The most prominent center point on the axis is the transition of e-commerce to the new data environment.
The €150 threshold will not disappear for two years
This is the most important change in communication about the reform. Some changes came into effect earlier than originally planned.
The change is working now
- the former customs exemption up to EUR 150 has been abolished,
- a transitional duty of EUR 3 was introduced,
- From November 1, 2026, Product Identifiers are mandatory for proper e-commerce imports.
The target model will change
- Data Hub is designed to support e-commerce imports,
- the transitional €3 duty is due to end,
- Normal tariff rates depending on the goods will apply.
Item of goods, not automatically the entire shipment
The transitional duty applies to appropriate small consignments up to EUR 150 and is calculated according to the rules for separate categories of goods.
Each parcel up to 150 EUR costs exactly 3 EUR in customs duties
This simplification may lead to an incorrect calculation of the margin and price for the customer.
3 EUR is charged for a separate category of goods
Five identical T-shirts can create one item: €3. A T-shirt and a watch can create two items: €6.
The Commission's guidelines on the transitional EUR 3 duty and Council Regulation (EU) 2026/382 describe the exact rules and examples .
Customs duty 3 EUR ≠ EU handling fee
Don't enter one amount in place of another. They have a different function, basis, and time horizon.
Transitional customs duty
- valid from 1 July 2026,
- is expected to operate until July 1, 2028,
- will be replaced by normal tariff rates.
Service and supervision fee
- is not a customs duty,
- covers the costs of service and control,
- its amount requires an official determination; we do not enter an unconfirmed amount.
The Commission describes both mechanisms separately in its official material on the EU customs reform. This section of the article has been deliberately designed to allow for easy adjustments to the fee amount after the relevant act is published.
One data environment instead of many separate paths
This is a conceptual diagram, not a visualization of the future dashboard. The reform changes the way data is provided and used, but does not eliminate customs obligations.
Distributed processes
Central data flow
The Data Hub is not a VAT system and does not replace IOSS. It is intended to be a central interface for customs data, managed by the new EU Customs Office.
What needs to be consistent between the store, ERP, PIM and logistics?
The error will no longer be a single declaration issue. In the central environment, it may become visible as a repeating pattern.
The country of shipment is not automatically the country of origin. Classification, origin, and identifiers should be controlled master data, not manually entered at check-in.
Import from outside the EU or subsequent movement within the EU?
Choose your route. This is the first filter separating customs reform from ViDA and VAT settlements.
E-commerce imports: customs reform + possible IOSS
Goods enter the EU directly through sale. VAT/IOSS must be separated from customs duties, clearance, customs data, and the role of the importer.
Not every platform will automatically take over all the responsibilities
The new code shifts responsibility closer to the entity organizing the sale, but the role must be determined for the specific transaction model.
Seller
May act as an importer for distance selling and be responsible for the required data, formalities and payments.
Marketplace
In a specific model, a sales facilitator can take on the role of an importer. This principle should not be extended to every platform and every transaction.
Consumer
One of the goals of the reform is to limit situations in which the end customer is responsible for formalities or only learns about the amount due upon receipt.
For the definition and scope of obligations, please refer to the new Union Customs Code. Incoterms help to divide commercial obligations but do not replace customs analysis; see also DDP or DAP to Germany.
Also check out ViDA 2028 for e-commerce
Customs reform concerns the entry of goods into the EU. ViDA regulates subsequent transfers and sales within the EU.
VAT and customs use the same data, but settle different obligations
We're not saying that Data Hub will replace IOSS. The procedures are intended to work side by side.
VAT on qualifying import sales
VAT is charged on sales based on the country of consumption. The €150 limit for IOSS applies to the value of a specific shipment, not annual turnover.
Customs, data, formalities and control
The customs system handles the entry of goods into the EU, classification, duties, importer and product compliance.
The full distinction between OSS and IOSS procedures is contained in a separate article . For goods previously imported into an EU warehouse, a subsequent sale is no longer an IOSS import sale.
Dropshipping and Amazon FBA – the same product can be included in several systems
Pillar demonstrates the limits of analysis. Detailed analysis of each model remains in separate guides.
PL shop → CN goods → DE consumer
- VAT and possible IOSS,
- customs and clearance,
- importer for distance selling,
- data and product compliance.
First import, then movement within the EU
CN → Amazon DE: imports and customs reform.
Amazon DE → Amazon CZ: the goods are already in the EU; we are analyzing VAT and potentially TOOG.
One date, two different areas
July 1, 2028 is important for both reforms, but imports must not be combined with the movement or sale of goods that already have EU status.
When goods enter the EU
Example: China → Germany.
- customs and import,
- EU Customs Data Hub,
- importer,
- product compliance.
When the goods are already in the EU
Example: DE → CZ own stock or CZ → CZ consumer.
- TOOG 2028,
- VAT OSS from 2028,
- reverse charge and Single VAT Registration.
Does the EU 2028 customs reform affect your e-commerce?
The checkmarks do not provide a legal outcome. They merely indicate how many operational areas are worth sorting out before implementing the Data Hub.
The more the model relies on direct e-commerce imports and a large number of SKUs, the more important it will be to prepare product, customs and logistics data.
EU Customs Authority and Trust & Check
These are important elements of the reform, but they do not replace the current national authorities or mean the abolition of AEO.
EU Customs Office
It will coordinate risk analysis, manage the Data Hub, and support uniform inspection priorities. Physical inspections will continue to be performed by Member State administrations.
Trust & Check trader
This advanced status is for businesses that ensure a high level of data transparency. It is intended to enable further simplifications, but does not automatically terminate AEO status.
We will separate imports, VAT, IOSS and subsequent flows within the EU
We will check the goods routes, the roles of the importer and marketplace, product data, IOSS and the moment when customs analysis turns into VAT settlement within the EU.
Start with data, not with a future form
The final Data Hub interface does not need to be recreated to organize the most important information sources.
1. Goods
Check tariff codes, identifiers and product descriptions.
2. Origin
Separate the country of shipment from the correctly determined origin.
3. Importer
Assign responsibility for each model: own store, marketplace, DDP, DAP and fulfillment.
4. Agreement
Match the amounts collected from the customer with the data transferred to IOSS and the customs system.
EU Customs Reform 2028 – Frequently Asked Questions
What will the EU customs reform change in 2028?
From 1 July 2028, the EU Customs Data Hub will support e-commerce imports, and the transitional €3 customs duty will be replaced by normal tariff rates depending on the type of goods.
Are shipments up to €150 still duty free?
No. The former customs duty exemption was abolished on 1 July 2026. During the transitional period, a customs duty of EUR 3 applies, calculated according to the rules for goods items.
Is the €3 duty charged for the entire package?
Not automatically. Customs duty is charged for a separate category of goods identified by the appropriate tariff subheading in the shipment.
Are the 3 EUR customs duty and handling fee the same thing?
No. The €3 customs duty is a transitional customs duty, while the handling fee is intended to cover the costs of customs services and supervision. These are separate mechanisms.
Will IOSS disappear after Data Hub launch?
No. IOSS remains the VAT procedure for qualifying import distance sales. Data Hub addresses customs data and processes.
Will every platform be an importer from 2028?
This general rule should not be adopted. The role of the importer for distance selling purposes must be determined based on the regulations and structure of the specific transaction.
Does the reform apply to Polish online stores?
Yes, if their goods are imported from a third country, including dropshipping, fulfillment outside the EU or direct shipment to a consumer in the EU.
Is importing to an Amazon warehouse in Germany TOOG?
No. Movement from a third country to Germany is considered an import. Only subsequent movement of your own goods between warehouses in EU countries may require a TOOG analysis.
First, determine the moment of import, then track the further route of the goods
Entry from outside the EU triggers customs clearance. Only subsequent transfers and sales within the EU lead the company to TOOG, OSS, or other VAT rules.
