The European Union continues to introduce significant changes in customs legislation and related regulatory requirements. While some of the new obligations are already affecting steel importers or e-commerce platform operators, other measures in the pipeline will affect virtually all companies involved in international trade in the coming years. Companies should therefore evaluate the impact of these changes on their supply chains, customs processes, information systems and contractual relationships with business partners in a timely manner in order to be able to comply with the new requirements and minimize potential business risks.
From 1 October 2026, importers of products covered by the new EU Steel Regulation will be required to declare the country of melt and pour in a customs declaration. The requirement is intended to increase the transparency of supply chains and reduce the circumvention of measures put in place in response to global steel production overcapacity. The obligation is based on Commission Implementing Regulation (EU) 2026/1963.
The basic document will be the Mill Test Certificate (MTC), which will contain the country of melt and pour and the so-called heat number. Heat number. Until 30 September 2027, customs authorities will also be able to accept other documents – such as invoices, delivery notes, quality certificates, contracts and orders, long-term supplier declarations, production documentation or business correspondence – in the absence of a complete MTC, provided that the relevant information can be reliably verified. From 1 October 2027, these documents will only serve as a supplement to the MTC. If the importer fails to provide the required data and verifiable evidence, the proposal for release for free circulation may be rejected.
From 1 July 2026, small parcels up to €150 sent directly to consumers in the EU are subject to a transitional flat duty of €3 for each different category of goods according to tariff classification. With the launch of the new customs data hub, this regime is to be replaced by standard tariff rates. For more information on the new flat e-commerce duty, please see our article.
In addition to this duty, a separate handling fee for small e-commerce consignments will also be introduced. Member states are to start applying it by 1 November 2026 at the latest. However, its amount has not yet been determined by the European Commission as of 11 September 2026. At the same time, the responsibility is significantly shifted to platforms and other entities selling remotely to the EU, which will be considered importers from a customs perspective and will be responsible for compliance with customs obligations. The new handling fee is expected to be in the range of 2 to 4 euros per shipment.
How we can help you
Our customs team is ready to help you with any topic related to the interpretation of the new rules for the import of goods from third countries. We provide support in evaluating the impact of the new rules and legislation on importers and exporters, we help with setting up internal processes and communicating with customs authorities. We will help you identify risks, review related costs and ensure that your import or export operations are in line with current and upcoming legislative requirements. If you have any questions, do not hesitate to contact us.
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