The €3 duty and the €2 handling fee are only the first visible parts of a much larger change. In September 2026 the EU adopted what the European Commission calls the most comprehensive reform of the EU Customs Union since it was founded in 1968. It creates a new EU Customs Authority, a central EU Customs Data Hub, and new responsibilities for online sellers and platforms. This article sets out what is scheduled, when, and what it means for a small non-EU seller.
The reform in one paragraph
The legal basis is Regulation (EU) 2026/2108 of 16 September 2026, which establishes a new Union Customs Code and the European Union Customs Authority (as cited by Dutch Customs). The Commission says the reform was published in the Official Journal in September 2026 and is being implemented gradually. It rests on three pillars: smarter risk management, a modern framework for e-commerce, and a closer partnership with business through “Trust & Check” trusted-trader status.
What is already in force
- 1 July 2026, €3 temporary customs duty. The €150 duty exemption ended and a flat €3 per item applies to distance-sale consignments up to €150. See The EU’s €150 duty exemption is gone.
- 1 November 2026, €2 Union handling fee and mandatory product identifiers. The fee applies per item at any value, and PIDs become mandatory for consignments up to €150. See 1 November 2026 EU changes.
The EU Customs Authority (EUCA)
The reform creates a new decentralised EU agency, the EU Customs Authority, based in Lille, France. According to the Commission, it will coordinate risk management across the 27 national customs administrations, support joint operations and information-sharing, and manage the EU Customs Data Hub. The Commission expects around 285 staff and has set up a task force to prepare the agency.
Timing: the Commission’s “next steps” say EUCA will be established in 2027, with some activities starting that year.
What it means for you: nothing to file directly. In practice, risk analysis at EU level means inconsistent or incorrect data (wrong HS codes, undervaluation, missing PIDs) is more likely to be spotted, wherever your parcels enter the EU.
The EU Customs Data Hub
The Data Hub will be a single digital interface for customs operations across the EU. Businesses will submit customs and product data once, through one platform, instead of dealing with national systems. The Commission says there are currently more than 111 separate national IT interfaces and systems.
The Commission gives this rollout:
- 2028: e-commerce operators gain access. The Commission says use of the Data Hub becomes mandatory for e-commerce on 1 July 2028.
- 2031: other businesses can start using it voluntarily.
- 2034: mandatory for all traders, from 1 March 2034.
Under the new model, online platforms and sellers become “importers for distance sales”. The Commission says they will report sales to EU consumers through the Data Hub immediately after they happen, so customs can assess risk before the goods arrive. They will also be liable for duties and fees, and for product compliance, for example by identifying a responsible economic operator in the EU.
When normal duty rates replace the €3
This is the date most sellers care about. Official sources agree on the plan:
- The Commission says the €3 applies until 1 July 2028, after which normal customs duties apply depending on the type of goods.
- The Council of the EU says the €3 applies from 1 July 2026 to 1 July 2028, “may be extended as appropriate”, and will be replaced by normal tariffs once the Data Hub is operational, “currently expected in 2028”.
- A Council working document says that if the Commission finds the Data Hub will not be ready by that date, it must propose extending the transitional measure.
Bottom line: 1 July 2028 is the legal end date for the flat €3, but it depends on the Data Hub being ready. An extension is possible. We will update our Rule Change Tracker if that happens.
When normal rates apply, low-value parcels will pay the duty for each product’s tariff code, from the first euro. Depending on the product, that could be more or less than €3 per item. The Irish Revenue uses today’s rules for parcels over €150 as an illustration: jeans at 12% and running shoes at 16.9%. For cheap single-category orders, normal rates may cost less than €3. For higher-value items in high-duty categories, they may cost more. Accurate HS classification will matter even more than it does now.
Other dates in 2028
- Customs warehouses for distance sales: the Commission guidance says this new type of warehouse becomes available from 1 July 2028, and goods sold from such warehouses will pay a lower handling fee. The reduced amount has not been published.
- Who files the declaration: the current order of who must lodge e-commerce declarations (IOSS holder first, then the Special Arrangements user, then the importer’s indirect representative) runs until 30 June 2028, according to the same guidance.
- VAT: the Commission’s revised VAT e-commerce Explanatory Notes mention an extension of the Union One-Stop Shop from 1 July 2028. That concerns other supplies of goods, not IOSS itself.
Timeline at a glance
- May 2023: Commission proposes customs reform.
- 11 Feb 2026: Council adopts Regulation (EU) 2026/382, ending the €150 duty exemption.
- 1 Jul 2026: €3 per-item duty starts. PIDs can be provided voluntarily.
- 16 Sep 2026: customs reform Regulation (EU) 2026/2108 adopted.
- 1 Nov 2026: €2 Union handling fee. PIDs mandatory up to €150.
- 2027: EU Customs Authority established in Lille.
- 1 Jul 2028: Data Hub mandatory for e-commerce. €3 duty planned to end, replaced by normal rates. Extension possible.
- 2031: Data Hub open to other businesses on a voluntary basis.
- 1 Mar 2034: Data Hub mandatory for all traders.
Sources
- European Commission, EU Customs Reform: https://taxation-customs.ec.europa.eu/customs/eu-customs-reform_en
- European Commission news, 8 June 2026: https://taxation-customs.ec.europa.eu/news/guidance-and-legal-text-temporary-flat-fee-low-value-imports-which-will-apply-until-1-july-2028-2026-06-08_en
- European Commission, Guidance on the EUR 3 customs duty and Union handling fee: https://taxation-customs.ec.europa.eu/document/download/053e5b4e-f0be-4f20-9a23-3e3b659a6676_en?filename=Customs%20Guidance%20on%20EUR%203%20customs%20duty.pdf
- Council of the EU press release, 11 February 2026: https://www.consilium.europa.eu/en/press/press-releases/2026/02/11/council-gives-final-green-light-to-new-customs-duty-rules-for-small-parcels/
- Council document ST 8820/26: https://data.consilium.europa.eu/doc/document/ST-8820-2026-INIT/en/pdf
- Dutch Customs, Handling fee for e-commerce (legal references): https://www.douane.nl/en/themes/import-and-export/import/e-commerce/handling-fee-for-e-commerce/
- European Commission, VAT e-commerce Explanatory Notes: https://vat-one-stop-shop.ec.europa.eu/document/download/774b31ca-03c6-4fb1-8209-9e447aeeb1e9_en?filename=Explanatory%20Notes_revised_1Jan2027_0.pdf
- Revenue (Ireland), How the fee applies: https://www.revenue.ie/en/customs/individuals/union-handling-fee/how-the-fee-applies.aspx
Last updated: 29 October 2026. This article is general information, not legal or tax advice.