EU Customs Reform: Who Is the Importer of Record?

On 16 September 2026 the European Parliament gave final approval to the biggest rewrite of EU customs law in a generation. The Council had signed it off on 3 September, so the reform is now law. For any brand selling goods direct to European customers from outside the EU, including from the UK and the US, it changes who carries legal responsibility at the border.

The short answer: under the EU customs reform, a seller or platform that sells goods from outside the EU direct to European consumers is treated as the importer of record for those goods. That means supplying the customs data, paying or guaranteeing the duty and answering for the goods' compliance with EU rules. The first change lands by 1 November 2026, when EU countries must start charging a new customs handling fee, which the European Commission has proposed at €2 per item. The importer rules themselves apply when the reformed customs code starts to apply on 21 September 2027.

The two dates are easy to confuse, and they call for different action. Here is what changes, when, and what we would check first.

What the EU customs reform changes

The reform repeals and replaces the Union Customs Code. For brands selling into Europe from outside it, five parts matter most:

• A customs handling fee on e-commerce goods, collected by EU countries from 1 November 2026 at the latest.
• A new importer of record rule for distance sales. Sellers and platforms that sell from outside the EU to European consumers are regarded as the importer.
• An EU Customs Authority and an EU Customs Data Hub. Use of the Data Hub becomes mandatory for e-commerce from 1 July 2028 and for all traders from 1 March 2034.
• A "Trust and Check" status for the most reliable traders, whose goods can be released into the EU without active customs intervention.
• Fines for companies that systematically break the rules of between 1% and 6% of the value of goods imported over the previous 12 months.

This sits on top of the flat €3 customs duty that has applied to low-value parcels since 1 July 2026, when the EU removed its €150 duty exemption. We covered that change in our guide to the EU €3 customs duty. The €3 duty runs until 1 July 2028. The Commission's guidance says normal customs duties, based on the type of good, then apply. The Commission must assess by 1 December 2027 whether the EU's centralised customs IT will be ready for that date, and it may propose extending the flat duty if it will not.

What is an importer of record, and why does it matter now?

An importer of record is the party named on the customs declaration as responsible for the goods. It answers for the accuracy of the declaration, for payment of duty and import VAT, and for the goods meeting the product rules of the country they enter.

For low-value parcels sold direct to consumers, that role has often been left vague. It might sit with a courier, a marketplace or, in practice, the customer who pays charges on the doorstep. The reform closes that gap. Sellers and platforms that sell goods from outside the EU to European customers will be regarded as importers and must give customs authorities all the information they need. The Commission's summary of the reform is plain about the aim: non-EU platforms and sellers are responsible for the customs formalities and duty payments for the goods they sell into the EU. The regulation also states that the consumer is never the party liable for the handling fee.

Importer status is not a formality, and we see the cost of getting it wrong in our own client work. On stock imported into Germany, the import has to be structured so that the brand's own entity is the importer of record with right of disposal over the goods. If the customs broker is named instead, the German import VAT cannot be recovered, however valid the brand's VAT registration. A second gap sits right beside it. VAT registration providers are not customs agents. Where a German customs deferment account (Aufschubkonto) is used to delay import VAT payment, it belongs to the declarant, so it is set up through the freight forwarder or customs broker, and brands often assume someone else has done it.

The reform takes that same question - who exactly is the importer? - and applies it to every parcel sold into the EU from outside.

What happens on 1 November 2026: the EU customs handling fee

EU countries must begin collecting the new handling fee by 1 November 2026. It covers the cost of processing the very large number of small parcels now crossing the EU border. Legally, the fee applies ten days after the Commission's delegated act enters into force, and the Parliament and Council have 30 days to object to that act.

• The amount. On 21 September 2026 the Commission adopted a draft Delegated Regulation proposing €2 per item for goods sold by distance sale and released for free circulation in the EU. The figure is not yet final. Unlike the €3 duty, the fee has no value ceiling, so it also applies to distance sales above €150. The Parliament has said the amount will be reviewed every two years.
• Who pays. The fee falls on the same party that owes the customs debt. For goods sold in distance sales, that is the importer for distance sales - the seller or the platform. Where the sale is declared under IOSS (the EU's Import One-Stop Shop for VAT), the declarant is the IOSS user or its indirect representative, so the fee reaches the brand directly rather than through the courier. The consumer is never the party liable.
• How it relates to the €3 duty. The handling fee is legally separate from the €3 customs duty. Brands now need to budget for four distinct charges on each item: customs duty, import VAT, any excise duty and the handling fee.
• The incentive to hold stock in the EU. The regulation provides for a lower handling fee for goods shipped in bulk, consolidated consignments into a customs warehouse for distance sales. This does not start in November. It applies from 1 July 2028, its amount has not yet been set, and the warehouse route is only open to sellers that use IOSS and hold Trust and Check trader status, or to their indirect representatives holding that status.

What changes on 21 September 2027: the importer rules apply

The reformed customs code applies from 21 September 2027 and phases in over the following years. From then, the importer of record rules for distance sales take effect.

• Importer responsibilities. The seller or platform must provide customs authorities with the shipment information, ensure duties are paid and make sure the goods comply with EU product legislation.
• An EU presence. Non-EU sellers and platforms must either be established in the EU or be represented by an indirect representative established in the EU. The Parliament's summary says that representative must hold Authorised Economic Operator (AEO) or Trust and Check trader status. The aim is to stop shell companies being used to get round the rules.
• Penalties. Companies that systematically break the rules face fines of 1% to 6% of the value of goods imported over the previous 12 months. A first systematic infringement carries 1% to 4%. A further infringement within six months carries 3% to 6%. Customs authorities can also remove customs privileges and temporarily restrict access to the company's own online interface.

Twelve months sounds like a long runway. Finding and contracting an EU representative with AEO status, restructuring shipping routes and changing the checkout to collect duties at purchase will take a good part of it.

Why DDP shipping and EU stock now make more sense

The direction of travel is clear. The reform favours brands that ship goods into Europe in bulk and hold stock there over brands that post parcels one by one from outside.

Brands that already ship DDP (delivered duty paid), collecting duty and taxes at checkout so the customer pays nothing on delivery, are closest to the new model. Brands that ship on delivered-at-place terms and leave the customer to settle charges on the doorstep will need to change, because the reform makes the seller or platform, not the customer, responsible for the customs formalities and duty.

For many brands the better answer is EU stock. A bulk import into an EU warehouse, cleared once with the brand as importer of record, removes the per-parcel customs step for every order. From 1 July 2028, bulk consignments into a customs warehouse for distance sales also qualify for the lower handling fee, for sellers that use IOSS and hold Trust and Check trader status. It does bring its own obligations, including VAT registration and producer responsibility registrations in each country where stock is held. If you have not yet decided where that stock should sit, our framework for choosing which European market to enter first is a good starting point. Our checklist for choosing a UK or EU fulfilment partner and our guide to the eight EU compliance obligations set out what that involves.

What to check before 1 November

• Who is named as importer on your EU shipments today. Ask your courier or customs agent for a sample declaration. If the answer is "the customer", your model has a shelf life.
• How the handling fee will reach you. If you sell under IOSS, expect to be charged directly. If a courier clears your parcels, check how and from which date they will pass it on.
• Your landed cost per order. Rebuild it with the €3 duty and the proposed €2 fee, per item, before import VAT.
• Your checkout. Decide whether you will collect duties and fees at purchase now or leave the change until 2027.
• Your EU presence. Start the conversation about an EU entity or an AEO-certified representative well ahead of 21 September 2027.
• Your product compliance file. The importer answers for product compliance, so your declarations of conformity, GPSR details and labelling need to hold up to inspection.

Most brands we speak to have handled these changes one at a time: the €3 duty in July, the handling fee in November and the importer rules in 2027. They are the same shift, and the EU is tying accountability for customs, tax and product safety to the business that makes the sale. Brands that sort out importer status, EU representation and landed cost now will keep selling into Europe without a margin shock. This is the work our UK and EU market entry services cover, from customs and VAT structure to fulfilment and marketplace set-up. If you are not sure who is named as importer on your EU shipments, talk to us and we will map it out with you.

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Frequently Asked Questions

When does the EU customs handling fee start?

EU countries must begin collecting the handling fee by 1 November 2026. The European Commission has proposed €2 per item for goods sold by distance sale, in a draft Delegated Regulation adopted on 21 September 2026. The amount is not yet final and will be reviewed every two years.

Is the handling fee the same as the €3 customs duty?

No. The €3 customs duty has applied to low-value items since 1 July 2026, when the EU removed its €150 duty exemption. The handling fee is a separate charge that covers the cost of customs processing, and it has no value ceiling, so it also applies to distance sales above €150. Both apply alongside import VAT.

What is an importer of record?

An importer of record is the party named on the customs declaration as legally responsible for the imported goods. It answers for the accuracy of the declaration, for paying duty and import VAT, and for the goods meeting the product rules of the country they enter.

When do sellers become the importer of record under the EU customs reform?

The importer rules apply when the reformed customs code starts to apply on 21 September 2027. From then, sellers and platforms that sell goods from outside the EU to European consumers are regarded as the importer and must provide customs information, ensure duties are paid and make sure the goods meet EU rules.

Do non-EU sellers need an EU representative?

Yes. Under the reform, non-EU sellers and platforms must either be established in the EU or be represented by an indirect representative established in the EU, which the Parliament says must hold Authorised Economic Operator (AEO) or Trust and Check trader status. Companies that systematically break the rules can be fined between 1% and 6% of the value of goods imported over the previous 12 months.

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References

1. EUR-Lex - Regulation (EU) 2026/2108 establishing the Union Customs Code and the European Union Customs Authority (published 19/09/2026)
2. EUR-Lex - Council Regulation (EU) 2026/382 of 11/02/2026 on the temporary €3 customs duty
3. European Commission - Delegated Regulation C(2026)6694 of 21/09/2026 establishing the amount of the Union handling fee (draft, subject to a 30-day scrutiny period)
4. Council of the EU - EU customs: Council greenlights landmark reform (03/09/2026)
5. European Commission - EU Customs Reform
6. Eunews - EU: Parliament gives final approval to rules on e-commerce and customs (16/09/2026)