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This is a publication that is part of RSM’s Voice of SCM. On a monthly basis, RSM issues the Voice of Supply Chain Management (SCM). Our SCM consultants constantly follow global SCM developments in an ever-changing society and translate their impact into practical considerations for internationally active companies.
The new EU e-commerce customs rules will raise the cost of selling low-value goods into the EU and place more responsibility on the supplier or platform identified as the importer. That party will have to provide reliable customs data, pay duties and charges and account for product requirements enforced at the border. Businesses will need to review seller contracts, representation arrangements and the choice between direct parcels and EU-held stock. Over the next two years, they will also need to assess whether their operating model can support the importer role.
This article was written by Jaouad Bantal (jbantal@rsmnl.nl) and Mario van den Broek (mvdbroek@rsmnl.nl) Jaouad and Mario are consultants with RSM Netherlands with a focus on international trade and supply chain management.
What changes under the new rules
Temporary customs duty and handling fee
Since 1 July 2026, qualifying e-commerce consignments with an intrinsic value of no more than EUR 150 have been subject to a temporary customs duty of EUR 3 per customs item. In this context, an item means one or more goods with the same tariff classification, description and, where required, origin. The duty therefore follows the declaration line: five identical units can be one item, whereas three different products in the same parcel will usually be three. This interim measure is due to run until the broader customs model takes effect on 1 July 2028, when the EUR 150 duty relief will disappear and normal tariff calculation will apply.
The temporary duty is only one part of the cost. On 21 September 2026, the European Commission adopted a delegated act setting a Union handling fee of EUR 2 per item for goods shipped directly to consumers. The fee is intended to cover the additional customs work generated by distance-sales imports and will not be refundable. A lower fee is planned from 2028 for qualifying goods sold through the new distance-sales customs warehouse, although the amount has not yet been fixed.
Who becomes the importer under the new EU customs rules?
The new Union Customs Code (the Code), Regulation (EU) 2026/2108, treats the supplier or the person facilitating the distance sale as the importer, depending on the commercial arrangements. A marketplace does not become the customs importer simply by hosting an offer. There must, however, be one identifiable importer, and the facts must support that allocation. Platform terms, seller agreements, Import One-Stop Shop (IOSS) flows, checkout charges, parcel data and representation mandates must be consistent. The importer must provide customs data, keep supporting records, arrange payment of customs duties and other charges, and ensure compliance with other legislation applied by customs at the border. This can include product safety, market surveillance, environmental restrictions, sanctions, intellectual property and licensing. Each role still needs to be identified separately: the customs importer is not automatically the manufacturer, VAT party or product-law responsible person.
What do the rules mean for non-EU sellers?
Businesses established outside the EU need to decide how to fulfil this role. The Code generally requires the importer to be established in the EU customs territory. A non-EU distance seller using IOSS may instead appoint an EU-established indirect representative. The representative acts in its own name on the importer’s behalf and can share the resulting obligations and exposure. For release into free circulation under the distance-sales model, the Code also requires the representative to hold the relevant Authorised Economic Operator (AEO) customs-simplifications or Trust and Check status. A representative responsible for millions of seller-controlled stock-keeping units (SKUs) will reasonably expect dependable classification, origin, value and product evidence, together with audit rights and the ability to stop a shipment. Poor information may increase the cost of representation, limit the products a representative will accept or make representation unavailable. Some sellers and platforms may prefer the control offered by an EU importing entity, although that carries its own cost and substance requirements.
New product data requirements for e-commerce imports
Customs will require a more precise link between the declaration and the product sold. From 1 November 2026, merchant product identifiers and manufacturer or supplier identifiers become mandatory in the import dataset for distance-sale goods, whatever their value. Importers need to connect each declared item to the precise SKU, seller, origin, responsible person and evidence for any applicable restriction or conformity requirement. Under EU market-surveillance and product-safety rules, some products also require an EU-established economic operator or responsible person. Their details must be available and, in relevant cases, displayed in the online offer. Where required details are missing, the safest approach is to stop the product from being published or sold.
Comparing direct parcels with EU-held stock
Direct parcels or EU-held stock?
The existing and upcoming fees change the economics of holding stock in the EU. Direct shipping allows a broad assortment with little inventory risk, but fixed charges apply to every customs item in the consumer basket, and data failures can disrupt each shipment. Bulk imports move customs clearance to an earlier stage and can improve delivery and returns. Tariff, import VAT, inventory capital and product-law obligations also arise earlier. The best option is likely to differ across the catalogue. Stable products with predictable demand and high parcel or return costs may justify EU stock, while direct shipping may remain suitable for long-tail products with uncertain demand. Assess each product’s margin, tariff, evidence quality and service expectations; a network-wide average may conceal important differences.
The new customs warehouse for distance sales
From 1 July 2028, the special customs warehouse for distance sales adds a third option. An IOSS importer with Trust and Check status, or one using a Trust and Check indirect representative, can place qualifying goods in the warehouse and defer duty until the sale. This route should also qualify for the lower handling fee once the amount is set. Goods must already meet the applicable non-customs requirements, arrive in collective packages of alike goods before parcel preparation and be presented in quantities that customs can control effectively. Compliance therefore needs to be established before the goods enter the warehouse.
What is Trust and Check status?
Trust and Check status supports this warehouse route and offers wider benefits. Traders must be able to give customs near-real-time access to movement and compliance data and demonstrate sound internal controls, financial solvency, customs competence, supply-chain security and a strong customs compliance record. A distance-sales importer also needs a suitable IOSS history. In return, the operator may benefit from periodic duty determination, payment deferral, favourable risk treatment and, in defined cases, self-control or self-release. These benefits depend on consistent seller data and systems that allow customs to trace individual transactions.
EU Customs Data Hub requirements for e-commerce
E-commerce becomes the first mandatory user group for the EU Customs Data Hub on 1 July 2028. For an IOSS distance-sales importer, the required sale data must be available through the Hub no later than the day after payment is accepted and before the goods are presented to customs. This leaves little time to correct catalogue or origin problems after dispatch. Businesses will need reliable links between offer, order, payment, customs item, parcel, delivery and return records. They must also maintain rules for duty, fees, VAT and restrictions by effective date. Work on these data and controls can begin before the final message specification is known, provided the legal rules remain separate from the technical format used to transmit the data.
Repeated failures can have substantial consequences. A systematic pattern of distance-sales customs failures can lead to a penalty of between 1% and 4% of the operator’s total EU import value during the preceding 12 months, together with loss of trusted status and high-risk classification. A further systematic infringement within six months can raise the range to 3% to 6%. Continued failure may bring release restrictions and, where relevant, temporary restrictions on the operator’s online interface. The penalty is based on total import value, so an error in one seller’s catalogue can create exposure far beyond the revenue or commission from that seller. Businesses need to correct the cause across related listings and shipments as well as the individual parcel.
How businesses can prepare for the new EU e-commerce customs rules
Start by identifying the importer for each sales channel and fulfilment route. Contracts, IOSS arrangements, checkout charges, Incoterms, representation mandates and operational data should support the same conclusion. Non-EU operators expecting to remain the importer need to decide whether to establish an EU entity or secure a qualified indirect representative, and confirm what evidence that representative will require. Businesses should also make the November 2026 product identifiers operational across their catalogue, carrier and declarant interfaces. Prevent offers from being published where the responsible-person details or compliance evidence required for the product are missing.
Use an item-level landed-cost model to separate the temporary duty, handling fee, normal tariffs from 2028, import VAT and amounts that may be lost on returns. Compare direct parcels, ordinary EU stock and the special warehouse by product family, taking account of these costs alongside freight. If the intended model relies on Trust and Check, begin assessing controls and data access early: a credible operating history takes time to build. Continue monitoring the handling fee’s legal start date and the remaining delegated rules while clarifying importer responsibilities and improving catalogue controls and core data.
RSM is a thought leader in the field of supply chain management including international tax. We provide frequent insights through training and thought leadership, based on detailed knowledge of industry developments and practical application gained from working with our clients. RSM helps companies connect individual geopolitical and regulatory developments to the broader changes affecting their supply chains. By doing so, we support businesses in distinguishing short-term disruption from structural change and translating that assessment into coordinated decisions on sourcing, origin, landed cost, logistics and supply-chain design. If you would like to discuss what these connected developments mean for your business, please contact one of our consultants.
