EU customs reform adds new compliance pressure for non-EU sellers

Non-EU companies selling products directly to European consumers are facing a new layer of compliance requirements following the European Union’s reform of its customs framework.

The changes are particularly relevant for cross-border e-commerce businesses, which increasingly need to manage customs, VAT, product safety and packaging obligations across the same supply chain.

The reform is intended to give customs authorities greater visibility over imported goods while shifting more responsibility upstream towards sellers and online platforms.

Low-value e-commerce imports face new customs rules

One of the most visible changes concerns low-value parcels entering the EU.

The EU is removing the previous customs duty exemption for goods valued below €150. A new €3 customs duty per item is being introduced for qualifying e-commerce imports, increasing the importance of accurate product and shipment information before goods reach the EU border.

The change is part of a broader effort to address the rapid growth of direct-to-consumer imports from non-EU marketplaces and online retailers.

Responsibility moves closer to the seller

The new customs framework is designed to move more customs responsibility away from the final consumer and towards businesses and platforms involved in cross-border sales.

This can require sellers to provide more accurate information about products, values, origin and other characteristics before shipments enter the European market.

For businesses operating large catalogues, the ability to maintain consistent product data across e-commerce, customs and logistics systems is therefore becoming increasingly important.

Packaging compliance adds another layer

Customs requirements are only one part of the regulatory environment facing non-EU sellers.

Companies placing packaged products on European markets may also have to comply with national extended producer responsibility schemes and the EU Packaging and Packaging Waste Regulation.

This can create additional obligations around packaging registration, reporting, fees, recyclability and authorised representatives, depending on the country and the type of product being sold.

For smaller cross-border sellers, managing these obligations independently in multiple Member States can become particularly complex.

E-commerce platforms gain greater importance

The reform also increases the importance of online marketplaces in managing imports into the EU.

Large platforms already hold extensive information about products, sellers and transactions, making them central to efforts to improve customs compliance and prevent under-declaration of imported goods.

This could encourage greater integration between marketplace data, customs systems and product compliance information.

Product data becomes part of packaging compliance

As regulatory obligations converge, packaging information increasingly needs to be connected to the wider product data environment.

Details such as packaging composition, weight, materials, producer identity and destination market can influence both environmental compliance and the costs associated with placing products on the market.

For international e-commerce operators, maintaining this information in structured and reusable systems can reduce duplication between customs, logistics and EPR reporting processes.

Small sellers face the greatest administrative challenge

The changes may have a disproportionate impact on smaller businesses selling relatively small quantities across multiple European markets.

Unlike large marketplaces with dedicated customs and compliance teams, small sellers may need external providers to manage customs declarations, VAT, EPR registrations and packaging obligations.

The issue is particularly relevant as European policymakers continue to debate whether packaging compliance requirements should include thresholds or simplified procedures for micro-enterprises.

Packaging becomes part of the cross-border compliance system

The EU’s customs reform illustrates how e-commerce regulation is becoming increasingly integrated across different policy areas.

For non-EU businesses, successfully selling into Europe will increasingly depend on having accurate product, packaging, tax and customs information available before an order enters the supply chain.

As these systems become more connected, packaging compliance is moving from a specialist environmental obligation towards a broader component of international e-commerce operations.