In the case of distance sales, the importer is the importer for distance sales: ‘either the person supplying goods in distance sales or the person facilitating distance sales’ (Art 5(13)–(14)).
The importer must provide the information customs needs ‘prior to the release of the goods’, ensure payment of customs duties and other applicable charges, and ensure the goods comply with the other legislation customs applies (Art 27(2)). It must be established in the EU, with exceptions — including being represented by an indirect representative established in the EU (Art 27(3)).
The Code names the importer for distance sales as the person responsible for the customs debt (recital 77; Art 183(3)). Where a customs declaration is lodged, Art 183(5) keeps the declarant as the debtor until 28 February 2034, and before the importer rules apply the debtor is the declarant (recital 80). With indirect representation, the representative and the person it acts for are jointly and severally liable (Art 183(3)). How these provisions fit together in practice is for the implementing rules; ask your customs adviser.
When: on our reading of Art 287 (these provisions are not in its early-application lists), the definition and the importer’s duties apply from the Code’s general application date, 12 months after entry into force (Art 287(2): 21 September 2027). From 1 July 2028 the data goes into the EU Customs Data Hub (Arts 74 and 287(5)), and where IOSS is used the customs debt arises when the payment is accepted (Art 183(2)(c)). By 1 December 2027, the Commission must assess whether a centralised Union IT infrastructure to levy import duties on distance sale consignments will be realistically operational by 1 July 2028; if it determines that it will not, it must, where appropriate, submit a proposal to extend the transitional measure laid down in Article 2 (Reg (EU) 2026/382, Art 3(2)).
Source: Reg (EU) 2026/2108, Official Journal text of 19.9.2026: Art 5(13)–(15), 27, 74, 183, 287; recitals 77, 80.
From 1 July 2028, Directive (EU) 2025/1539 makes the supplier or platform liable for import VAT on distance sales, and removes the special arrangement under which the customer paid it. Member States may make indirect customs representatives jointly and severally liable for that import VAT. From 1 July 2028 a supplier or deemed supplier in a third country with which neither the EU nor the Member State of importation has a VAT mutual-assistance agreement must appoint a tax representative in the Member State of importation, unless it uses IOSS (Directive (EU) 2025/1539, new Art 201(3) and (4)).
Source: Council Directive (EU) 2025/1539 (OJ 25.7.2025); Directive (EU) 2025/1539, Art 1(1) and Art 2(1).
The importer must provide, and keep, the information customs needs before release (Art 27(2)(a)). From 1 July 2028 that data goes into the EU Customs Data Hub before the goods’ availability is notified (Art 74(1)).
Source: Reg (EU) 2026/2108 (PE-CONS 62/26): Art 27(2)(a), 74(1).
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Open the Vault →Every claim on this page is sourced to the legal text. Where DutyVault could not read the Official Journal copy of a text, the source line says so. 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.
Written 8 Oct 2026 against the adopted text of Reg (EU) 2026/2108 (PE-CONS 62/26). Checked against the Official Journal text of Reg (EU) 2026/2108 (published 19 September 2026) on 09 Oct 2026.