EU customs reform in 2026: what changes when importing from China and how to prepare

The European Union is changing its customs framework in several stages. The first step in interpreting each change is to map the actual movement of the goods: a sale shipped directly from a third country to a consumer is not the same as a B2B consignment imported, cleared in Spain and then distributed within the EU.

Selling the product later through a marketplace does not by itself determine the import regime. What matters is who sells, buys and acts as importer, how the goods move and which declaration is lodged. Before asking for a firm quotation, document that flow and distinguish measures already in force from future obligations and planned measures. See how we approach import management.

From 1 July 2026, the value-based customs duty relief was removed for certain consignments with an intrinsic value of no more than €150. The temporary regime sets a €3 duty per item or article in the declaration under the conditions in Regulations (EU) 2026/382 and 2026/1022: IOSS operations or ‘postal consignments’ under the amended customs definition. The latter does not simply mean a parcel carried by the national postal operator.

This measure must not be extended automatically to B2B imports of commercial lots. Outside its scope, ordinary customs duties and the relevant treatment apply. Before calculating, review the customs value and keep the duty separate from VAT and other charges.

Product identifiers (PIDs) become mandatory from 1 November 2026 for distance sales of imported goods and may be used voluntarily from 1 July.

M-PID is the reference assigned by the seller or platform to the offer.

NS-PID is the non-standardised reference assigned by the manufacturer or supplier.

S-PID is the manufacturer's standardised identifier where one exists.

A PID does not replace an HS or TARIC code and does not automatically mean a code must be purchased. It links references and supports traceability; tariff classification by category remains a separate check.

The handling fee envisaged by the reform is separate from the temporary €3 duty and import VAT. According to Parliament's 16 September 2026 announcement, collection must begin by 1 November 2026 at the latest, while the amount is to be determined by the Commission.

As at 18 September 2026, we do not describe it as a charge already being collected or add an amount: the operative date and amount must be checked in the final provisions before budgeting. It must also remain separate from import VAT.

A company importing a lot for local distribution should prepare the ordinary classification, customs value, product documentation and clearance. A shop shipping sales from China to consumers must also review the specific distance-sale rules, IOSS where relevant, and the data it will need to provide. For a sample, the invoice, value and consignee still matter: calling an item a ‘sample’ does not create an exemption by itself.

The soundest way to budget is to describe the flow first and then validate each charge with the relevant professionals. A standalone figure without the product, origin, date and regime can mix different concepts or apply an e-commerce measure to a B2B operation that falls outside its scope.