EU customs reform enters into force, with new e-commerce rules
The new code will modernize customs procedures, harmonize processes, reduce administrative burden and strengthen risk management.
The EU customs reform has entered into force following formal adoption by the Council of the European Union and European Parliament. The reform was published in the Official Journal on September 19, 2026, and will be gradually implemented beginning September 20, 2026.
According to the EC release, the new Union Customs Code (UCC) regulation provides the legal basis for the EU customs reform. The new code will modernize customs procedures, harmonize processes, reduce administrative burden, and strengthen risk management. The reform provides for a single customs entry point for all customs operations across the EU instead of multiple national systems.
New rules for e-commerce
The reform includes new rules addressing low-value e-commerce imports. In December 2025, the EU decided to repeal the €150 customs duty exemption threshold for low-value consignments and to apply instead a temporary €3 customs duty from July 1, 2026, until July 2028, after which normal customs duties will be levied.
The new UCC regulation also established an EU-wide handling fee for small parcels to cover the increasing costs customs authorities face when processing these low-value goods.
The EU will start to apply the fee in November 2026 with a fixed amount, to be established in a delegated act by the European Commission.