2026 EU Customs Reform: What Cross-Border Sellers Need to Know

The EU is rolling out new customs rules for cross-border e-commerce starting July 2026, covering both low-value B2C shipments and B2B declaration processes.

 

The changes will be implemented in phases and will affect costs, clearance workflows, and product data standards. Here's a quick overview of the key changes.

 

Policy Timeline

 

The EU customs update will roll out in two phases:

 

July 1, 2026

 

● Changes to duties on low-value B2C shipments

 

● Updated B2B declaration process requirements

 

● Tighter small parcel clearance rules

 

November 1, 2026

 

● Product Identifier (PID) becomes mandatory

 

●  EU customs handling fees introduced

 

Effective from July 1, 2026

 

1. Removal of duty exemption for low-value goods (≤€150)

 

The EU will remove the current customs duty exemption for low-value shipments valued at €150 or below.

 

This applies to goods shipped from non-EU countries to EU member states.

 

● B2C shipments: A fixed customs duty of €3 per item will apply, generally based on the HS code and country of origin

 

● B2B shipment: The simplified declaration (H7) will no longer be available. Full customs declarations (H1) will be required, with duties calculated under standard or preferential tariff rules

 

2. No consolidation for small parcels

 

For non-IOSS B2C shipments (≤€150):

 

● Consolidated customs clearance will no longer be allowed

● Each parcel must be declared and cleared individually

 

3. Destination-country clearance required

 

For non-IOSS B2C shipments:

 

● Clearance must be completed in the destination EU country

●  Entry-point clearance with intra-EU transfer will no longer apply

 

4. Stricter IOSS requirements

 

IOSS holders will act as the declarant and are fully responsible for customs clearance. Logistics providers may support the process when needed. Required information includes name and address, EU establishment status, and, where applicable, EORI and VAT numbers.

 

5. No duty refunds on returns

 

For B2C shipments valued at €150 or below, customs duties will not be refundable in case of returns, while VAT refund rules remain unchanged.

 

TVCMALL Transitional Tax Policy (Trial Phase)

 

During the initial phase of the EU customs rollout, TVCMALL will apply a transitional processing model to support simplified clearance and operational stability.

 

Import duties introduced under the new regulations will be temporarily included in shipping charges and collected as a single fee.

 

This is a temporary setup. Future updates will include:

 

● Separation of import duties and shipping fees

● Improved cost breakdown transparency

 

To align with EU customs and logistics requirements:

 

● Shipments over 2kg will be removed from small-parcel shipping channels

 

Effective from November 1, 2026

 

Starting November 1, 2026, all B2C shipments entering the EU-27 will be required to provide product identifier information, along with the introduction of a unified EU customs handling fee.

 

1. Product Identifier Requirements (PID)

 

Product identifier data must include the following categories:

 

Data Type	Requirement	Description	Example
Merchant Product Identifier	Mandatory	A unique code used by the seller to identify products internally	SKU, product ID, item code
Non-standard Manufacturer Identifier	Mandatory	Internal product reference provided by the manufacturer or supplier	Manufacturer item number, internal model code
Standard Manufacturer Identifier	Optional	Industry-standard product codes issued by official organizations	GTIN/MPN/EAN

 

2. EU Customs Handling Fee

 

A fixed handling fee will apply per item at EU level, with the final amount still to be announced. It is separate from local fees charged by individual member states.

 

2026 EU Customs Reform Overview

 

Category	Before (until 30 June 2026)	After (from July / Nov 2026)
Low-value goods duty (≤€150)	B2C: duty-free B2B: simplified clearance (H7)	B2C: €3 fixed duty per item B2B: full clearance (H1), no simplification
Consolidation (B2C ≤€150)	Allowed	Not allowed – each parcel must be declared separately
Clearance location (B2C ≤€150)	Can be cleared at first EU entry	Must be cleared in destination country (if non-IOSS)
IOSS responsibility	VAT collection only	IOSS holder becomes legal declarant; full details required
Returns duty refund	Duties may be refunded	Duties are non-refundable on returns
Product identifiers (PID)	Not required	Mandatory from Nov 1, 2026
EU handling fee	Not applicable	New fixed fee per item (amount TBC)

 

The 2026 EU customs update will have a direct impact on cross-border e-commerce sellers, B2B buyers, and businesses selling into the EU market. For multi-SKU categories like mobile accessories and electronics, product data accuracy, SKU management, order planning, and supply chain stability will become increasingly important.

 

TVCMALL advises customers to prepare early by reviewing product data integrity and adjusting operational processes across procurement, warehousing, and fulfillment. Early alignment with the new requirements can help reduce operational friction and clearance risks.

 

As a B2B wholesale platform for mobile accessories, we will continue to track regulatory updates and support customers with sourcing and inventory planning.

 

*This content is for informational purposes only and does not constitute legal, tax, or customs advice.