The upcoming EU Customs Code reform, analyzed on 28 October 2026, shifts customs liability from consumers to digital platforms facilitating cross-border sales. Platforms will be required to declare goods, pay duties, and ensure compliance, ending the practice of passing obligations to buyers. This aligns with the EU’s e-commerce package and VAT e-commerce rules.
Key Takeaways
- Deemed Importer Status: Platforms become liable for customs debt as if they were the importer of record.
- Data Reporting: Real-time transmission of transaction data to customs authorities via a centralized EU system.
- Enforcement: Non-compliance triggers platform-level sanctions, including potential market access restrictions.
Disclaimer: This article is compiled and summarized by the AI based on publicly available information and is for general information purposes only. It does not constitute any form of formal tax advice, legal opinion, or basis for performance. Please consult a qualified professional tax advisor or legal counsel for tax advice.
Source: Read Official Announcement