This page tracks confirmed EU rule changes that affect non-EU sellers shipping to EU consumers. We list only items we have verified against official or highly reliable sources. Dates that are planned but could still change are marked as such.
EU Rule Change Tracker 2026–2028
| Date | Change | Who it affects | Status | Source |
|---|---|---|---|---|
| 11 Feb 2026 | Council adopts Regulation (EU) 2026/382, ending the €150 customs duty exemption and introducing a temporary €3 duty per item category. | All non-EU sellers shipping B2C parcels up to €150 | Adopted | Council of the EU |
| 8 Jun 2026 | Implementing rules for the €3 duty published in the Official Journal. Commission publishes guidance for operators. | Sellers, carriers, customs agents | Published | European Commission |
| 1 Jul 2026 | €150 duty exemption abolished. €3 customs duty per item (per declaration line) applies to distance-sale consignments up to €150, whatever the VAT scheme or declaration type. | B2C distance sellers, including IOSS and non-IOSS | In force | Commission guidance |
| 1 Jul 2026 | Product identifiers (PIDs) can be provided voluntarily, with no penalties. | B2C sellers, consignments up to €150 | In force (voluntary phase ends 31 Oct 2026) | Commission guidance |
| 16 Sep 2026 | Customs reform adopted: Regulation (EU) 2026/2108 establishes a new Union Customs Code and the EU Customs Authority. Implemented gradually. | All importers | Adopted, in force | European Commission |
| 22 Oct 2026 | Delegated Regulation (EU) 2026/2152 published, fixing the Union handling fee at €2 per item. | All B2C distance sellers | Published | EUR-Lex |
| 1 Nov 2026 | €2 Union handling fee per item (per declaration line) on distance-sale imports of any value. Non-refundable. VAT is charged on it. | All B2C distance sellers, including orders over €150 | Applies from 1 Nov 2026 | Dutch Customs |
| 1 Nov 2026 | PIDs mandatory (M-PID, NS-PID, and S-PID where it exists) for distance-sale consignments up to €150. FedEx reports an informal transition approach until early 2027. We have not confirmed this in Commission guidance. | B2C sellers, consignments up to €150 | Applies from 1 Nov 2026 | FedEx |
| 1 Jan 2027 | VAT: IOSS cannot be combined with the special VAT exemption scheme for small enterprises. | Mainly EU-established small businesses using IOSS | Scheduled | Commission Explanatory Notes |
| 2027 | EU Customs Authority (EUCA) established in Lille, with some activities starting. | Indirectly, all importers | Planned | European Commission |
| 30 Jun 2028 | End of the current order for who must lodge e-commerce import declarations (IOSS holder, then Special Arrangements user, then indirect representative). | Sellers, carriers, customs agents | Scheduled | Commission guidance |
| 1 Jul 2028 | Flat €3 duty ends. Normal duty rates by product apply to distance sales of any value. The measure may be extended if the Data Hub is not ready. | All B2C distance sellers | Planned (extension possible) | Council document ST 8820/26 |
| 1 Jul 2028 | EU Customs Data Hub becomes mandatory for e-commerce. Platforms and sellers act as “importers for distance sales”. | E-commerce sellers and platforms | Planned | European Commission |
| 1 Jul 2028 | Customs warehouses for distance sales become available. A lower handling fee applies to goods sold from them (amount not yet published). | Sellers using EU warehousing | Planned | Commission guidance |
Beyond 2028
The Commission says the Data Hub opens to other businesses on a voluntary basis in 2031 and becomes mandatory for all traders from 1 March 2034 (European Commission).
Sources
- European Commission, EU Customs Reform: https://taxation-customs.ec.europa.eu/customs/eu-customs-reform_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
- 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
- EUR-Lex, Delegated Regulation (EU) 2026/2152: https://eur-lex.europa.eu/eli/reg_del/2026/2152/oj/eng
- 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: https://www.douane.nl/en/themes/import-and-export/import/e-commerce/handling-fee-for-e-commerce/
- FedEx, EU customs changes: https://www.fedex.com/en-ca/shipping-services/international/regulatory/eu-customs-changes.html
- 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
Last updated: 29 October 2026. This page is general information, not legal or tax advice.