New customs regulations for small parcels from 1 July 2026

Action required for companies in e-commerce, retail and logistics

The regulation is expected to remain in force until 1 July 2028. After that, the flat-rate customs duty is to be replaced by the planned EU customs data centre and regular customs rates. The aim of the reform is to reduce distortions of competition to the detriment of European companies and to create fair market conditions. For companies along the supply chain, this means a concrete need for adjustment – both operationally and strategically.

Background: Closing a regulatory gap in e-commerce

In recent years, the volume of small shipments from third countries – especially in B2C business – has risen sharply. In practice, the previous regulation meant that non-European suppliers sometimes had cost advantages over EU companies. With the flat-rate customs duty that has now been decided, the EU is closing a long-standing regulatory gap. At the same time, the measure is intended as an intermediate step towards a comprehensive reform of the customs system, which will be more digitised, centralised and data-driven.

For companies, this means two things: on the one hand, the need for short-term adjustment to the new flat-rate regulation from 2026 onwards and, on the other hand, medium-term preparation for a far-reaching structural customs reform from 2028 onwards.

Who is affected?

The new regulation affects in particular:

• Online retailers with direct shipping from third countries (B2C and B2B)
• E-commerce platform operators
• Importers of small consignments under Euro 150
• Logistics service providers and fulfilment providers
• Companies with complex supply chain structures

Even companies that are not currently active in third-country business should check whether they are indirectly affected – for example, through suppliers, drop shipping models or platform connections.

Operational implications from 2026

1. Adjustment of customs processes and tariff classification

The introduction of a flat-rate duty per item category requires precise and consistent customs tariff classification. Companies must ensure that:

• Items are classified correctly
• IT systems can map the new duty logic
• Interfaces between merchandise management, customs clearance and logistics function smoothly

Incorrect classifications can lead to additional financial claims, delays or compliance risks.

2. Time sequences and information flow

The additional duty component changes the process chain – from order receipt to delivery. Companies should check:

• How does the flat-rate duty affect delivery times?
• Are advance customs declarations required?
• How is customs information communicated to customers?

In B2C business in particular, transparent pricing and clear communication are crucial to avoid jeopardising customer satisfaction and conversion rates.

3. Cost calculation and pricing

Even if EURO 3 per item category seems moderate at first glance, the effect can add up significantly for high shipment volumes. Companies need to analyse:

• Will the additional costs be borne by the company itself or passed on?
• How will margin structures change?
• Are there strategic adjustments to the procurement model (e.g. warehousing within the EU)?

Strategic dimension: Preparing for 2028

The introduction of the EU Customs Data Centre marks a paradigm shift in the European customs system. In future, customs processes are to be more digitised, centralised and risk-based.

Companies should use the transition phase until 2028 to:

• improve their data quality
• Strengthen compliance structures
• Further develop risk management systems
• Examine cyber security aspects in the context of sensitive customs and trade data

Increasing digitalisation in particular is placing greater demands on IT security and governance.

Rethinking risk and compliance management

The new regulations are not only an operational challenge, but also a compliance issue.

Companies should ask themselves the following questions, among others:

• Are internal responsibilities in the area of customs clearly defined?
• Is there a documented control system for customs processes?
• How are risks from misclassification or incorrect declarations monitored?
• Is the company prepared for audits by customs authorities?

A robust internal control system (ICS) for customs and foreign trade is increasingly becoming a competitive factor.

Review supply chain and business models

The reform may be an opportunity to fundamentally question existing supply chains. Possible options:

• Relocation of inventories to EU warehouses
• Adjustment of fulfilment structures
• Review of dropshipping models
• Greater consolidation of shipments

The aim should be to optimise customs costs, process effort and risks as a whole – not to view them in isolation.

Recommendations for action for companies

We recommend not waiting any longer but taking proactive action now:

1. Conduct an impact analysis
   Check whether and to what extent your company is affected by the new regulations.

2. Perform a process and system check
   Analyse your existing customs and IT processes with regard to the need for adjustment.

3. Simulate cost and margin effects
   Create scenario analyses for different volume and price structures.

4. Strengthen compliance structures
   Implement or optimise an internal control system for customs and foreign trade issues.

5. Start strategic preparation for 2028
   Use the transition phase to prepare your organisation for the future EU customs data model.

Conclusion

The new customs regulations for small parcels from 1 July 2026 are more than just an administrative adjustment. They are a central component of European customs modernisation and a clear signal for fair competition in international e-commerce.

For companies, this means that now is the right time to review processes, systems and business models. Those who act early minimise risks, ensure compliance and lay the foundation for a sustainable, resilient supply chain.

BDO supports you in analysing the impact on your company in a structured manner and developing practical solutions – from impact analysis and process optimisation to strategic realignment.