EU Customs Reform and New Rules for E-Commerce: What Businesses Need to Know
The European Union is preparing a sweeping customs reform that will significantly reshape the regulatory landscape for e-commerce. The rapid growth of online trade, the need for efficient import oversight, and the shift toward digital solutions have driven the EU to rethink its customs, taxation, and enforcement frameworks.
GLS Law outlines how these changes will affect Ukrainian businesses selling into the EU and why companies should begin adapting their operating models now.
📌 Why Is the EU Introducing This Reform?
In 2023, EU customs authorities processed over 2.6 billion import shipments, the majority of which were low-value goods (under €150) benefiting from duty exemption under the de minimis regime. This system created administrative strain and opened the door for abuse:
- artificial parcel splitting,
- under-invoicing,
- misclassification of goods.
📌 Key Planned Changes
🔹 Removal of the De Minimis Threshold
The current €150 threshold for duty-free imports will be abolished — duties will apply even to low-value shipments.
🔹 New €1,000 Threshold and Mandatory Seller Registration
A new unified threshold of €1,000 will be introduced. Sellers must register in the EU to access simplified import schemes such as IOSS (Import One-Stop Shop).
🔹 Deemed Importer Concept
Online marketplaces (Amazon, eBay, Etsy, etc.) will become directly responsible for customs declarations, VAT payments, and compliance with non-tariff measures. If the platform follows KYC procedures and collects taxes properly, liability may shift to the individual seller.
🔹 Simplified Goods Classification
The EU may replace its complex 10-digit commodity codes with 4 fixed-rate product categories, aiming to streamline customs processes.
🔹 Unified Data Submission System (Single Access Point + Data Pipeline)
Customs data will be submitted once at the start of the supply chain, without duplication across member states. All logistics steps will be recorded in a single data flow, from sale to delivery.
📌 Impact on Ukrainian Businesses
As an EU candidate country, Ukraine must align its customs framework with EU standards. This means:
- adopting new customs procedures,
- integrating with IOSS for VAT collection,
- rethinking business models in light of the de minimis removal.
This is particularly relevant for businesses selling via marketplaces or directly to EU consumers.
📌 GLS Law Recommends:
- Review whether your company uses IOSS and qualifies as a deemed supplier.
- Develop a declaration strategy for post-de minimis shipments.
- Assess platform liability risks — especially when using third-party logistics.
- Audit your product classifications and tax structures in preparation for fixed-rate duty categories.
- Register VAT numbers in countries where you sell to ensure transparency and avoid shipment holds.
