Follow-Up: European Parliament Passes New E-Commerce and Customs Legislation

The earlier article discussed France’s anti–ultra-fast-fashion law and the tightening of low-value direct-shipping rules on both sides of the Atlantic. Both developments challenge the same business assumption: that extremely low prices, rapid product launches, and cross-border small parcels can keep goods moving at scale. At the time, the main EU measure affecting low-value parcels was the roughly €3 interim customs duty per item already in effect; the handling fee was mentioned only as a measure with further steps pending.

The European Parliament has now passed new e-commerce and customs legislation, bringing the EU customs-code reform to a close. The hard text defines who is responsible for an import, while the European Commission has proposed a draft €2 handling fee.

1. A new customs code, not just another charge

On September 16, 2026, the European Parliament adopted Regulation (EU) 2026/2108 at second reading. It entered into force on September 20; the general application date for member states is expected to be about 12 months later, around September 2027.

For direct-shipping sellers, the most consequential additions can be summarized as follows:

• Importer in distance sales. Sellers and platforms that facilitate direct shipments of non-EU goods to EU buyers are treated as importers under the rules. Responsibility for declarations, guarantees for duties and taxes, and product compliance shifts toward the platform or seller instead of defaulting to the consumer as importer.
• Establishment or representation. As a general rule, the responsible party must be established within the customs union or be indirectly represented by an EU entity with AEO or trusted-trader status.
• Union handling fee. Member states must begin collecting the fee no later than November 1, 2026. The Commission sets the amount and reviews it every two years. On September 21, it proposed a delegated-act draft setting the amount at €2 per item. The liable party is the customs debtor for the parcel. Officials have stressed that consumers are not the debtors and that the fee falls on the party responsible at importation, to avoid charging it directly to consumers.
• Penalties. For systematic violations, the fine is based on the total value of goods imported into the EU over the preceding 12 months—not a loosely defined “sales” figure. Public summaries often give an overall 1%–6% range. In more detail, the tiers are roughly 1%–4% for a first violation and 3%–6% for a repeat violation within a short period. AEO or trusted-trader status may also be revoked.
• EU Customs Authority (EUCA). The authority is headquartered in Lille, France, and was established in law around September 20, 2026. Its substantive operations and risk-management duties are expected to roll out in stages around 2027.
• EU Customs Data Hub. The hub is intended to replace “at least 111” national customs systems. Announcements refer to voluntary use in 2031 and mandatory use in 2034, but e-commerce has an earlier timetable: mandatory use and recordkeeping for that sector are expected from about July 2028. For other operators, voluntary use is expected around 2031 and full mandatory use in 2034.
• Incentives for a different model. The legislation expressly encourages warehousing in the EU and importing consolidated volumes before distributing goods within the Union, in exchange for a lower handling fee. A reduced rate for goods moving through EU warehouses is expected to apply from about July 1, 2028.

2. How this differs from the earlier €3 duty

The €3 measure covered in the previous article is an interim customs duty on low-value parcels. It took effect on July 1, 2026, and is planned to run until around July 2028. It did not begin with this parliamentary vote.

The new law fixes a separate measure in place: the Union handling fee, which covers administrative and regulatory costs and is distinct from a customs duty.

In short, €3 is a duty; the proposed €2 handling charge is a fee. The customs-code reform also settles the question of who acts as importer and adds a central authority and data hub. Together, these measures increase both the per-parcel cost and the compliance threshold for direct-shipped small parcels.

3. What this means for cross-border e-commerce

If the working assumption was that frequent, low-value direct shipments could dilute customs and compliance costs, the combination of a €3 duty and a €2 handling fee makes each item more expensive. The explicit incentive to use EU warehouses and consolidated imports targets a weakness of direct shipping from China.

The previous article also compared this with tighter U.S. de minimis and low-value exemptions. Both markets are dismantling the unit economics of ultra-low-priced direct shipping, albeit with different tools.

The advantage is fading, and pressure is rising on several fronts. Sellers need a clear plan for adapting.

This article is not legal advice.