The New Union Customs Code 2026, Part 3: In Distance Sales, the Importer Will Be the E-Shop or the Platform, Not the Customer

Anyone who sells goods shipped directly from China to Slovak customers will no longer be just a seller. They will become the importer, with everything that entails, and will pay charges on every item that did not exist a year ago.

 

A Slovak e-shop sells household accessories. It has no warehouse; a Chinese supplier ships orders directly to customers. As recently as June, consignments of up to EUR 150 entered duty-free. Since 1 July 2026, a temporary duty of EUR 3 has applied to each item in a consignment of up to EUR 150 under Council Regulation (EU) 2026/382, where the seller uses the special VAT scheme for imports of consignments (IOSS) or the consignment is sent by post. Otherwise, the standard customs rate applies, because the exemption for consignments of up to EUR 150 has ceased to exist. From 1 November 2026, this is joined by a Union handling fee of EUR 2 per item, regardless of the value of the consignment, laid down in Commission Delegated Regulation (EU) 2026/2152. An item consists of goods with the same tariff classification, description and origin, so an order of three different products means paying these charges three times.

 

Payments, however, are only the first layer. From 21 September 2027, the new Code, Regulation (EU) 2026/2108, introduces the importer for the purposes of distance sales. Under the Code, the decision to bring the goods in is taken by whoever supplies the goods at a distance or facilitates the sale, because that person determines the supply chain and bears the risk of loss, damage or delay until delivery. The importer will therefore be the seller or the platform, depending on how they divide their roles – never the consumer.

 

For an e-shop without a warehouse, this changes its position. Until now, it sold goods it had never seen. As the importer, it will be responsible for the duty, for the data provided to the customs office and for ensuring that the product complies with the rules for placing goods on the EU market. From 1 July 2028, when distance sales move to the EU Customs Data Hub, a customs debt will arise for it under IOSS as soon as payment for the order is accepted, and it will have to provide the sales data no later than the following day. Even today, duty is calculated on the price paid by the customer. If the importer does not dispel doubts about this price, the customs office may determine it using a fallback method.

 

A seller not established in the Union can become the importer, but only through an indirect representative established in the Union who takes over its obligations. Moreover, goods from distance sales may be released for free circulation only by a customs representative holding Authorised Economic Operator status for customs simplifications (AEO) or Trust and Check trader status. For couriers and customs declarants, this is the same change of party described in Part 1, with a higher bar: without one of these statuses, they will not be able to offer this service.

 

The Code also offers a way out for those who sell at scale. From 1 July 2028, a customs warehouse for distance-sales purposes will allow goods to be brought in in bulk and released for free circulation only when sold, with a lower handling fee. However, the goods must already comply with EU market rules when placed in storage, and the warehouse will be available only to importers who use IOSS and hold Trust and Check trader status, or to their indirect representatives with that status. A seller with volume therefore has to decide whether to move stock from its Chinese warehouse to the Union before the per-item charges eat up its margin.

 

The contract with the supplier and the platform should therefore specify who is the importer for distance-sales purposes, who pays the duty and the fee – which under the Code is non-refundable – who hands over the conformity documentation, and who bears the burden of goods that the customs office does not release. For the CFO, a consignment of up to EUR 150 sent via IOSS means five euros per item that belong in the price as early as November.

 

So here is the summary. From 1 November 2026, distance sales from third countries are subject to a duty of EUR 3 per item for consignments of up to EUR 150 sent via IOSS or by post – otherwise the standard duty – and a fee of EUR 2 per item regardless of value. From 21 September 2027, the seller or the platform becomes the importer and is responsible for the duty, the fee and the conformity of the goods. Persistent infringements may lead to fines based on the total value of imports and to the suspension of release of all goods. An e-shop selling from third countries must reflect both changes in its contracts and prices before an audit catches it in a position it did not realise it was in.

 

DAC Consulting series on the new Union Customs Code. In Part 4: penalties, the minimum list of customs infringements and fines based on the value of imports.