Customs Policy Intelligence
EU CUSTOMS LAW · REFORM · TRAINING

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E-commerce ⏱ 1 July 2026 10 Jun 2026

De minimis reform: the EUR 3 regime takes effect

The EUR 3 charge applies per HS-code line item, not per parcel, and does not form part of the VAT taxable base.

▣ Council Reg. (EU) 2026/382
Reform ⏱ Phased to 2034 5 Jun 2026

nUCC trilogue: political agreement and the EUCA seat

Political agreement reached 26 March 2026; the EU Customs Authority will be seated in Lille.

▣ COM(2023) 258 final