The European Commission is preparing new rules to prevent businesses from evading the upcoming 3-euro customs duty on low-value imports by reclassifying consumer parcels as business-to-business shipments. Commissioner Maroš Šefčovič, in a written response to MEP Yvan Verougstraete (Renew), outlined plans to amend the Union Customs Code implementing regulation, including an anti-abuse clause that will allow customs authorities to treat grouped consumer orders as distance sales fully liable for the duty. The measure targets e-commerce sellers and importers potentially bending VAT and customs laws, aiming to protect European retailers from unfair competition. The 3-euro duty is set to take effect on July 1, 2026.
This announcement builds on the Commission's earlier proposal to abolish the €150 duty exemption threshold for low-value e-commerce imports, first outlined by Commissioner Šefčovič on November 13, 2025. At that time, Šefčovič called the abolition a "defining moment" and accelerated the timeline from 2028 to as early as 2026. The new anti-abuse clause complements that effort by targeting a specific evasion tactic: bundling individual consumer orders and labeling them as business-to-business shipments to avoid the fee. The Commission's response confirms that customs duties will still apply to such bundled parcels, closing a potential loophole.
The move also aligns with broader EU customs reform discussions. On April 14, 2026, the EU and the International Chamber of Commerce hosted a conference on data-driven customs reform, emphasizing the shift from a declaration-based regime to a data-driven model under the revised Union Customs Code. Participants highlighted the need for predictability and legal certainty as implementing acts are still being defined. The new anti-abuse clause is part of this evolving framework, giving customs authorities harmonized legal tools to tackle misclassification.
The Commission's response to MEP Verougstraete does not provide a specific timeline for the regulatory amendments but signals that operational guidelines will be finalized before the July 2026 deadline. This ensures consistent enforcement across Member States. Stakeholders—including EU customs authorities, which will gain stronger enforcement powers but face greater workloads, and European e-commerce companies, which may benefit from reduced unfair competition—will need to adapt. International sellers must comply with stricter rules or face duties, while EU consumers could see stable pricing but potentially slower imports.
The policy direction reflects a regulatory tightening favoring market fairness over unchecked evasion, reiterating the commitment made on November 13, 2025, to level the playing field for European retailers. The Commission's blueprint sets the stage for finalizing amendments to the Customs Code implementation, sending a strong signal about the EU's resolve to enforce new customs rules consistently.
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