The EU's customs reform entered into force on 21 September, after the new Union Customs Code was published in the EU's Official Journal on 19 September [1].
It creates an EU-wide handling fee on small parcels, to cover customs authorities' costs of processing low-value goods. The fee is expected to apply from November 2026, at a fixed amount the Commission will set [1].
A €3 customs duty on low-value consignments has applied since 1 July 2026, replacing the old €150 duty-free threshold until normal duties apply from July 2028 [1].
What it covers
Goods entering the EU, and in particular the growing volume of low-value parcels bought online [1].
The reform sets up an EU Customs Authority in Lille, legally established on 20 September and expected to start operating in 2027 [1].
Its main task is an EU Customs Data Hub to replace member states' separate customs IT systems. It becomes mandatory for e-commerce consignments from 1 July 2028 and for other trade by 2031 [1].
The Commission estimates the hub will save member states close to €2.3 billion a year in operating costs, and businesses €2.58 billion a year in administrative costs [1].
What it does not tell you
How much the handling fee will be. It is still to be set [1].
Whether the savings will materialise. They are the Commission's estimates for a system not yet built [1].
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