Selling into the EU after July 2026: a guide
Answers the search: EU parcel compliance non-EU seller / selling into EU after July 2026
The EU rewrote the rules for non-EU sellers on 1 July 2026, and the new Union Customs Code (Reg (EU) 2026/2108) changes them again in stages, with the e-commerce data rules applying from 1 July 2028 (Art 285(2)).
- Is it really €3 per item into the EU — what counts as an itemThe EU’s flat €3-per-item duty replaced the €150 relief on 1 July 2026. It applies to distance sales up to €150 whatever…
- “Per item” into the EU means what, exactly?The EU’s €3 charge is per item, not per parcel — and the same product from two countries can count twice where the declaration carries origin. How items are act…
- Who files your EU customs declaration?A seller established outside the EU can be the EU customs declarant only where an exception applies. Who actually files,…
- Do you need IOSS to sell into the EU?IOSS is optional. It changes who collects the VAT — at checkout instead of at the door — not the €3 duty, which applies…
- Product identifiers in EU customs data from 1 Nov 2026From 1 November 2026, EU customs data for goods sold in distance sales needs product identifiers for each item: two alwa…
- Can you reclaim EU duty on a returned parcel?Since 1 July 2026, invalidation of the customs declaration for returned goods is not available for distance sales of imp…
- The EU importer for distance sales: who it is and what it owesFrom 21 September 2027, under the new Union Customs Code (Reg (EU) 2026/2108), the seller or the platform is the importe…
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Open the Vault →Every claim on this page is sourced to the legal text, cited where it is used. DutyVault verifies against primary EU texts (EUR-Lex, DG TAXUD). None of this has been reviewed by a customs lawyer, and consistency with a text is not the same as being right about your exact situation — it is a starting point that makes a lawyer’s hour cheap.
Reviewed on 18 Oct 2026 against Reg (EU) 2026/2108.