This means new obligations for importers, online marketplaces and businesses making distance sales of goods imported from outside the European Union.
The growing number of cross-border transactions, the expansion of online sales platforms and the rapid increase in low-value consignments imported from outside the European Union have prompted a phased overhaul of the customs union. At the same time, the VAT in the Digital Age (ViDA) package is being introduced gradually.
The customs changes described below apply from 1 July 2026 under Council Regulation (EU) 2026/382 of 11 February 2026 and the related delegated and implementing acts. Further stages will be rolled out progressively over the coming years.
The new rules primarily concern distance sales of goods imported from third countries to consumers in the European Union. Although they may indirectly affect certain business models, such as dropshipping or imports of low-value samples, they are not mainly targeted at standard B2B commercial imports.
The reform is intended to improve market safety by removing non-compliant products more effectively, making customs enforcement more efficient and creating a more level playing field between EU businesses and non-EU sellers, while reducing customs fraud.
End of the customs duty exemption for consignments up to EUR 150
The most significant change is the abolition of the customs duty exemption for consignments imported from outside the European Union with an intrinsic value not exceeding EUR 150.
Until 30 June 2026, such consignments were generally exempt from customs duty. However, this encouraged widespread abuse, including undervaluing parcels and splitting orders into several smaller shipments.
Alongside the removal of the exemption, a transitional arrangement has been introduced and is expected to remain in force until 1 July 2028. Instead of applying standard customs duty rates to each consignment, a flat-rate duty of EUR 3 now applies to each item in a consignment whose total intrinsic value does not exceed EUR 150. A single item may comprise several goods of the same type, classified under the same tariff code and declared under a single item of the customs declaration. In principle, the arrangement applies to goods sold at a distance, regardless of how VAT is accounted for – under IOSS, the special procedures or the standard rules.
As a rule, the duty is payable by the seller, the online platform or their representative lodging the customs declaration.
For businesses importing goods from outside the EU, the new arrangement means that import costs and logistics processes should be reviewed. It is also important to remember that the flat-rate customs duty affects VAT calculations. Under the Polish VAT Act, the taxable amount on import includes, among other elements, the customs value plus any customs duty due. As a result, the new duty may increase the import VAT base where import VAT is payable.
Returns of imported goods
One less widely discussed element of the reform is the new treatment of returns of goods imported from outside the EU. Under the new rules, a consumer’s return of goods after they have been released for free circulation no longer allows the customs declaration to be invalidated under the simplified procedure for returned consignments. Consequently, merely withdrawing from the sales contract does not in itself justify a refund of the EUR 3 customs duty or import VAT. This does not prevent the use of other general grounds for repayment or remission provided for in the Union Customs Code.
E-commerce businesses, including those selling through online marketplaces, should take these requirements into account when designing their returns procedures and customer communications.
Do the changes affect VAT reporting under OSS and IOSS?
No. The new rules mainly concern customs and do not change the VAT accounting rules under the One Stop Shop (OSS) or Import One Stop Shop (IOSS). However, later stages of the reform, particularly those introduced under the ViDA package, will gradually broaden the scope of OSS and reduce the situations in which businesses need to register for VAT in multiple Member States.
What comes next for e-commerce?
The rules applying from 1 July 2026 are part of a broader process. Over the coming years, e-commerce businesses can expect further simplification of VAT compliance, increased digitalisation of customs procedures and new import-related obligations.
From 1 November 2026, Product Identifiers (PIDs) will become mandatory in customs declarations for distance sales.
From 1 January 2027, the scope for using OSS will begin to expand, initially to selected types of transactions, including supplies of energy and gas to consumers (B2C).
Between 2028 and 2030, the EU Customs Data Hub for e-commerce and the main Single VAT Registration measures, including wider use of OSS, are expected to be launched. Mandatory e-invoicing and digital reporting of intra-EU B2B transactions are also expected to be introduced during this period.
