Who is responsible for lodging the import declaration for my EU shipments?

Until 30 June 2028, the current order of who must lodge e-commerce import declarations stays in place:

• First, the IOSS holder, if the goods are sold under IOSS.
• Then, a person using the Special Arrangements (a separate simplified procedure, often used by postal operators and couriers).
• Otherwise, an indirect customs representative.

From 1 July 2028, when the EU Customs Data Hub becomes mandatory for e-commerce, platforms and sellers act as “importers for distance sales”. For now, ask your carrier or platform who will lodge the declaration for your parcels.

Reviewed by our editors on 30 Oct 2026. General information, not legal or tax advice. See our EU rule tracker.