E-commerce, updated EU guide on customs duties and new management tax: what to know

With the numerous changes introduced during this year on the tax regime relating to goods imported from abroad into the Union, the document published by Brussels aims to act as a "compass" especially for customs administrations and economic operators. The clarifications range from general aspects such as the scope of application of the rules to more technical aspects such as the declaration obligations to be fulfilled, the parties responsible for payment and the expected VAT treatment.

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Firstly, the customs duty - regulated by EU regulation 2026/382 - provides for the temporary application of a 3 euro tax on all goods sold remotely and imported into the Union up to an intrinsic value of 150 euros. With the abolition of the customs exemption on shipments within a certain threshold, the tax - foreseen for a period of two years until 1 July 2028 - takes effect regardless of the VAT regime or the type of declaration used.

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From alcohol to perfumes to tobacco: the 3 euro duty per item also applies to products that had previously been excluded from the tariff exemption. The amount is always valid regardless of whether or not the goods were shipped from the third country directly to the recipient in the Union.

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As regards the temporary customs duty, in the handbook the Commission gives itself until 1 December 2027 to evaluate a possible extension beyond 2028. Much will depend on any delays in the entry into operation of the Community Customs data hub.

In the meantime, the debut of the "Union handling fee" is approaching, the European handling tax applied to all goods purchased through distance selling introduced with EU regulation 2026/2108 of 16 September. In compliance with article 20 of the new EU Customs Code, starting from November 1st the 2 euro tax will be applied to each item regardless of its value, therefore even over 150 euros. Unlike the temporary customs duty on "small parcels", the new management tax also has a permanent nature, therefore with no time deadlines on the horizon.

The document also sheds light on the subjects obliged to pay the community duty on goods imported from third countries with the responsibility associated, first of all, with the customs declarant. This definition includes not only the owner of the "Import One Stop Shop" (Ioss) regime but also the operator who takes advantage of the special agreements (the so-called special arrangements) in the payment of VAT, an indirect representative or, in residual cases, any other person called upon to carry out customs compliance.

A further clarification concerns product identifiers (PID) with the introduction of the obligation from 1 November 2026 of the identifier on all non-EU goods with an intrinsic value not exceeding 150 euros. The objective of the instrument is above all to strengthen product traceability and combat the entry into the Community market of goods that do not comply with European safety standards. The PIDs will contain a series of information relating to producers and online sellers which will facilitate the task of the competent authorities in tracing the supply chain and extending controls to products with similar risks.

On the tax front, the handbook clarifies that the introduction of the biannual customs duty of 3 euros does not change the VAT regimes already foreseen for shipments with a value of up to 150 euros, i.e. IOSS, special regime and ordinary procedure. Furthermore, the Union management fee applied by the customs authorities for remote sales of imported goods is considered an ancillary expense of the sale which is fully included in the VAT tax base.

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