For Amazon, TikTok Shop and independent store sellers shipping goods from China to the EU, multiple critical customs rules took effect in 2026. Many online articles contain overstated or misleading information. This post clarifies policy boundaries and practical enforcement differences.
Abolition of €150 de minimis duty exemption
Under Council Regulation (EU) 2026/382, starting 1 July 2026, the duty exemption for B2C parcels under €150 is removed. A temporary flat customs duty of €3 per tariff heading applies until July 2028.
Important limits: This rule only applies to B2C distance sales. B2B commercial shipments follow standard tariff rates. IOSS covers VAT but cannot waive this €3 duty. Multiple HS codes within one parcel will be charged separately. The proposed EU-wide customs handling fee for parcels is still a draft and not legally enforced yet.
Mandatory ICS2 Version 3
Since 3 February 2026, all sea, air and rail cargo entering the EU must submit complete ENS safety declarations via ICS2 V3. Inconsistent HS codes, vague item descriptions and missing EORI data may trigger loading bans and detention costs. Sellers should maintain unified product data for both export and import customs clearance.
Deemed Importer Responsibility for E-commerce Platforms
The revised Union Customs Code introduces the “deemed importer” concept for online marketplaces. Liability depends on transaction terms (DDP / DDU, self-fulfillment vs platform fulfillment). Sellers cannot assume the platform takes full responsibility. Always confirm who acts as Importer of Record in logistics contracts.
PPWR & EPR Compliance (Effective 12 August 2026)
PPWR ((EU) 2025/40) sets packaging material requirements. EPR registration is separate from PPWR compliance. There is no EU-wide mandatory customs inspection of EPR documents; enforcement varies strongly by member state. Germany, France and the Netherlands carry out frequent border checks.
Important reminder for the UK
UK customs rules are independent of the EU. EU IOSS, ICS2 and the €3 flat tariff do not apply to shipments to the UK.
AlibabaFreight monitors all EU customs updates and provides compliant sea freight, air freight, China-Europe rail and warehousing solutions. Visit https://alibabafreight.com/ for tailored logistics plans.
Official EU sources are attached inside the article for verification.
