New EU rules on e-commerce and customs controls

The regulations include an administration fee for each product purchased from retailers outside the EU and sent directly to European consumers, which will serve to cover the costs of processing the flood of individual parcels. The fee will have to be paid by the same entity responsible for paying the rest of the customs charges imposed on the parcel, to ensure it does not end up being passed on to the buyer. The amount of the handling fee will be set by the European Commission, which will review it every two years to ensure it remains proportionate to the actual costs. Member States will begin collecting it by 1 November at the latest.

Responsibility of platforms

Sellers and platforms that facilitate the distance sale of products from outside the EU directly to European consumers will be treated as importers. This will oblige them to provide the customs authorities with all the required information, to pay or guarantee the corresponding charges, and to ensure that products entering Europe comply with EU legislation. To ensure accountability, these companies must be based in the EU or be represented by an entity located in Europe that holds either authorised economic operator status or responsible importer status. This should prevent the use of front companies to circumvent the rules.

In order to encourage bulk shipments – which are easier for customs authorities to verify – sellers from outside the EU and online marketplaces are encouraged to set up warehouses within the EU, as this will allow them to benefit from a lower handling fee, provided their products arrive in consolidated consignments and in sufficient quantities to ensure the efficiency of checks.

Companies that commit repeated breaches may be fined an amount equivalent to at least 1 per cent (and up to 6 per cent) of the total value of goods imported into the EU over the previous twelve months. Furthermore, the customs authorities may suspend, revoke or cancel their status as a responsible importer or authorised economic operator and classify them as high-risk operators.

Simplification of procedures and IT environment

Import and export companies that comply with the rules and agree to cooperate transparently with the customs authorities may benefit from a simplified ‘trust and control’ scheme. This will initially require them to undergo a background check and to grant the customs authorities access to their electronic systems. In return, their consignments will be checked less frequently and they will have greater flexibility regarding the payment of duties and charges. Authorised Economic Operator status will remain accessible to smaller economic operators.

EU Data Centre

The reform will create a new pan-European customs IT system known as the EU Data Centre, which will be managed by the newly established EU customs authority. It will be available for use from 2031 and will become mandatory in 2034. The data centre will replace at least 111 IT systems currently used by customs authorities across Europe. Among other changes, it will make it easier for businesses to declare goods and communicate with customs authorities. For customs authorities, it will improve risk analysis thanks to the availability of comprehensive data and simplify cross-border cooperation.

New EU Customs Authority

Finally, the reform establishes the new EU Customs Authority, based in Lille (France), which is to begin operations immediately. Its main responsibilities will be to coordinate future customs cooperation, ensure risk management and manage the data centre.

Next steps

The Council has already given its formal approval to the reform; the Parliament’s approval is the final step in the legislative process. The text will now be signed by the co-legislators and published in the Official Journal of the EU. It will enter into force the following day, and Member States must implement the changes in full after twelve months.

Background

The Commission proposed the reform of the Customs Code in May 2023 in response to the increase in small parcels arriving from outside the EU. These consignments place a strain on customs authorities and act as a gateway to the European market for unsafe products.