Do these new EU rules apply to B2B shipments as well?

The rules detailed in our tracker specifically cover B2C (business-to-consumer) distance sales of imported goods. The abolition of the €150 duty exemption, the €3 duty per item, the €2 Union handling fee, and the PID requirements are all framed around consignments for ‘distance sales’ to final consumers. B2B (business-to-business) shipments typically follow different customs procedures (like normal import declarations for release for free circulation) and are subject to standard duty rules, not these specific e-commerce measures. For B2B shipments, you should follow standard customs processes, often handled by your buyer’s import agent.

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