A customer orders a product through a platform outside the EU, and the parcel arrives from a third country. Who is responsible for the goods data and customs charges? The reform aims to place that responsibility more clearly on the sellers and platforms facilitating such sales, rather than on the final customer.
The Council of the EU approved the final text on 3 September. Under the agreed approach, sellers and platforms facilitating direct sales of goods from third countries to EU customers would be treated as importers. They would have to provide the necessary data, arrange payment of charges and ensure that the goods comply with EU rules.
The reform still has a final legislative step: a vote in the European Parliament is scheduled for 16 September. Under the agreed text, a separate handling fee for small parcels is envisaged by 1 November 2026 at the latest; the Commission has yet to set its amount. Mandatory use of the new EU customs data hub for e-commerce is planned from 1 July 2028.
Traders can already check who handles import formalities in their sales chain and who holds reliable information on the goods, their value and origin. Customers should be able to see clearly at checkout which obligations and costs are included in the price: even where the platform handles the formalities, import charges remain part of the total cost of the goods.