Speak to our Customs & International Trade team about how these changes could affect your business.
Contact usThe EU has approved a major reform of its customs framework, Regulation (EU) 2026/2108 repeals and replaces the current Union Customs Code (Regulation (EU) No 952/2013) with a redesigned framework. The aim is to create more modern, digital customs processes, strengthen enforcement against unsafe/non-compliant goods, and improve the way customs duties are collected especially for e-commerce.
What’s changing
1) E-commerce platforms become the “importer”
For many e-commerce sales into the EU, non-EU online platforms/marketplaces will be treated as the importer of record, meaning they not the EU consumer are responsible for customs formalities, duty payments, and compliance.
2) Tougher enforcement and penalties
Operators that fail to meet obligations may face penalties, loss of simplifications, and where serious fines of up to 6% of annual import value (prior year) plus potential platform access restrictions.
3) An EU-wide handling fee for e commerce packages
An EU-wide handling fee on e commerce parcels is expected by 1 November 2026, separate from the removal of the €150 duty exemption.
European Commission Delegated Regulation C (2026)6694 adopted on 21 September 2026 introduces a new €2 handling fee on e‑commerce/distance‑sale goods imported into the European Union from non‑EU countries.
The Delegated Regulation supplements Regulation (EU) 2026/2108 (the revised Union Customs Code) and is intended to offset the digital and administrative costs associated with customs supervision of distance sales.
Key points include:
As an adopted delegated act listed in the Register of Commission Documents, it is subject to a scrutiny period by the European Parliament and the Council prior to formal publication and implementation.
4) New EU Customs Authority and a single EU Customs Data Hub
A new EU Customs Authority (from 2027, based in Lille) will coordinate risk management and crisis response, powered by a central EU Customs Data Hub.
5) Faster customs for the most reliable traders
A new “trust and check” category will offer simplified procedures and potentially release of goods without active intervention, for businesses meeting strict transparency and compliance standards.
Key dates:
Although the reforms will be introduced in stages, businesses involved in e-commerce, parcel logistics, importing and marketplace operations should begin assessing how the changes could affect their existing arrangements.
Key considerations include confirming who will act as importer of record, strengthening product and regulatory compliance controls, improving customs data quality and considering eligibility for the new ‘trust and check’ category.
The new EU Customs Reform framework introduces changes to how customs responsibilities are assigned, particularly for e-commerce platforms, marketplaces and businesses involved in cross-border trade.
BDO's Customs & International Trade team can help your business:
Determine who becomes importer of record under the revised customs framework.
Review and redesign roles and responsibilities across marketplaces, sellers and logistics partners to reflect the new requirements.
This publication has been carefully prepared, but it has been written in general terms and should be seen as containing broad statements only. This publication should not be used or relied upon to cover specific situations and you should not act, or refrain from acting, upon the information contained in this publication without obtaining specific professional advice. Please contact BDO Ireland LLP to discuss these matters in the context of your particular circumstances. BDO Ireland LLP, its members, partners, employees and agents do not accept or assume any responsibility or duty of care in respect of any use of or reliance on this publication, and deny any liability for any loss arising from any action taken or not taken or decision made by anyone in reliance on this publication or any part of it. Any use of this publication or reliance on it for any purpose or in any context is therefore at your own risk, without any right of recourse against BDO Ireland LLP or any of its members, partners, employees or agents.
BDO Ireland LLP is registered as a statutory audit firm in Ireland and the UK by the Institute of Chartered Accountants in Ireland. BDO Ireland LLP, a limited liability partnership registered in England and Wales under number OC458243, is a member of BDO International Limited, a UK company limited by guarantee, and forms part of the international BDO network of independent member firms.
BDO is the brand name for the BDO network and for each of the BDO Member Firms.
Copyright © October 2026 BDO Ireland LLP. All rights reserved. Published in Irelan