EU Council Advances Customs Reform And E-Commerce Platform Liability

The EU customs reform moved closer to adoption on 3 September 2026 when the Council of the European Union adopted its first-reading position on a new Union Customs Code and European Union Customs Authority. Despite the Council's description of final approval, the regulation is not yet law because the European Parliament must still approve the agreed text.

The reform would replace Regulation (EU) No 952/2013. It would connect customs declarations, duty collection, product safety and market-surveillance risk data more closely. The current Union Customs Code continues to apply until the new regulation enters into force and its provisions become applicable.

EU Customs Reform Shifts Responsibility To Platforms

Under the Council text, non-EU e-commerce platforms that sell goods into the European Union would be treated as importers. They would become responsible for customs formalities and duty payments instead of leaving those obligations with the final consumer. The framework also links customs responsibility with ensuring that imported goods meet European Union standards.

Serious platform non-compliance could attract financial penalties of up to 6% of the business's annual import value of goods in the preceding year. Authorities could also remove customs privileges or restrict access to online platforms. Detailed enforcement would still depend on the final regulation and competent-authority procedures.

The reform establishes a European Union Customs Authority in Lille, which is expected to begin operations in 2027. It also creates a central Customs Data Hub. Hub use would become mandatory for e-commerce businesses on 1 July 2028 and for all traders from 1 March 2034.

An EU-wide handling fee for small parcels is intended to apply by 1 November 2026, with the Commission setting the amount. This is separate from the transitional EUR 3 customs duty that has applied since 1 July 2026 to each item in small parcels valued below EUR 150. The Council says the normal tariff would replace that flat duty when the Data Hub becomes operational.

What Applies Now And What Businesses Should Prepare

Parliament approval, signature and Official Journal publication are still required. Businesses must check the final commencement text before they treat any new obligation as applicable.

Platforms should still define who holds importer responsibility across seller onboarding, checkout, customs declaration and fulfilment. Product compliance teams should connect classification, origin, valuation, restricted-goods screening and safety documentation instead of treating customs as only a tax function.

Manufacturers and sellers that use online marketplaces should identify which data the platform will require and who bears liability for incorrect product or shipment information. Customs brokers and logistics providers should plan system interfaces with the future Data Hub.

Importer status turns platforms into a compliance control point. A marketplace might need to block a listing or shipment before customs entry when supplier data are incomplete. This would make regulatory evidence a condition of digital Single Market access instead of only a post-entry audit concern.

Businesses should map importer roles and platform data flows now. They should also monitor Parliament approval and the Commission act that will set the small-parcel fee. Related Foresight coverage explains the earlier EU e-commerce customs and product-safety agreement.