E-commerce has become one of the fastest-growing areas of international trade in recent years. This trend is particularly evident in the volume of shipments imported into the European Union. While around 1.4 billion low-value parcels were imported into the EU in 2022, in 2025 it was already 5.9 billion. Online purchases from third countries are now an important import channel. At the same time, the rapid growth of e-commerce is associated with a number of negative phenomena such as the loss of competitiveness of EU traders, environmental impacts and possible circumvention of customs obligations
One of the most important changes is the abolition of duty exemptions for consignments not exceeding €150 in value from 1 July 2026. This change is to apply to almost all shipments, including goods purchased by individuals online, business-to-business (B2B) shipments and donations worth more than 45 euros. The only exemption from customs duties will remain only for gifts between private individuals whose value does not exceed 45 euros.
For e-commerce shipments up to 150 euros, the customs duty will be set at a flat rate of 3 euros per item. This scheme is intended to apply to goods purchased online, imported from outside the EU and delivered to consumers under the B2C regime. The flat duty of 3 euros will not automatically apply to the entire package as a whole, but to separate items of goods. For these purposes, it is important to correctly determine what constitutes a “separate item”, i.e. goods with their own customs tariff code. For example, if a shipment contains three identical mobile phone cases, only in different colors, it is one item and the duty will be 3 euros. However, if the shipment contains different types of goods, such as glasses, a mobile phone case and a chain, these will be three separate items, as each product is classified under a different customs tariff code, and the duty will be set at 9 euros.
A different regime will apply to B2B shipments where the recipient is a VAT payer, as well as to any shipments over 150 euros. In these cases, the duty will not be determined as a flat rate of EUR 3 per item, but always according to the rate indicated in the customs tariff. At the same time, a standard customs declaration will be filed and the customs duty will be paid either through a customs representative or directly to the customs administration.
Changes in e-commerce also need to be seen in the context of a broader reform of the EU Customs Union. This is to entail, among other things, the submission of customs data to a single EU customs data centre and the creation of a new EU customs authority based in Lille, France. The reform is also to include the introduction of a handling fee for e-commerce shipments.
The exact amount of the handling fee has not yet been determined. It is to be determined by the European Commission 10 days after the publication of the new customs code. The fee is to be reapplied to a separate item and is to apply to e-commerce shipments of any value in the B2C mode. The expected introduction of the handling fee is from 1 November 2026, but this date depends on the date of publication of the new Union Customs Code.
The upcoming changes will thus have an impact on the entire e-commerce ecosystem – consumers, online platforms, carriers, customs agents and entrepreneurs.
The new sanctions package is strongly aimed at energy measures as well as the first activation of the instrument against the circumvention of the adopted sanctions. The package also targets financial services, including cryptocurrencies.
The energy measures further increase the pressure on the Russian energy sector, in particular by extending the sanctions lists to entities involved in oil exploration, production, refining and transport, as well as other vessels and entities linked to the so-called shadow fleet.
The financial measures of the new package restrict Russia’s access to financial services by extending the ban on trading with other Russian banks and financial entities from third countries that help circumvent sanctions or are connected to the Russian financial messaging system.
The trade measures introduce new bans and restrictions on exports of goods and technology to Russia, including items usable for military purposes, such as explosives, laboratory glassware, high-performance lubricants or lubricant additives. At the same time, import bans on selected metals, chemicals and minerals are being extended, and an ammonia quota is being introduced with the aim of further weakening Russia’s military-industrial complex and the revenues of the Russian economy. The measures targeting the Russian military industry expand the sanctions lists to include companies and individuals involved in the development and production of military goods, in particular drones and related technologies. At the same time, the sanctions also apply to suppliers from third countries that provide Russia with dual-use goods, advanced technologies or components that can be used in weapons systems.
The EU has also activated for the first time the Anti-Circumvention Instrument against cases where exporters from third countries systematically allow the re-export of sanctioned EU goods to Russia. The aim is to prevent high-risk items, such as machine tools or telecommunications equipment used in the production of drones and missiles, from entering the Russian military-industrial complex through intermediary countries. This measure was activated due to the fact that the Kyrgyz Republic systematically and permanently failed to prevent the supply of sanctioned goods to Russia. This package adds to the list of entities providing direct or indirect support to the Russian military-industrial complex or involved in circumventing sanctions. This includes 32 entities established in Russia and 28 in third countries such as China (including Hong Kong), Turkey, the United Arab Emirates and Thailand.
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