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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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.