EU: March 26, 2026 Agreement on Customs Reform for Small Parcels

Key Information

On March 26, 2026, the European Parliament and the Council of the European Union reached a provisional agreement on reforming the Union Customs Code (UCC), with a particular focus on the increasing flow of small parcels from e-commerce originating in third countries.

Key Points

• Agreement reached on March 26, 2026 between EU co-legislators
• Revision of the Union Customs Code, introducing specific provisions on the entry of small parcels (source: Le Moci and EU institutions)
• Reform affecting customs declaration and control obligations for declarants, freight forwarders, importers, and exporters handling e-commerce flows

Background and Issues

Since 2023, the European Union has observed a significant rise in small parcels purchased online and imported from third countries. The European Commission initiated a comprehensive revision of the Union Customs Code (UCC) to adapt the regulatory framework (see: « règlement (UE) n° 952/2013 » (Regulation (EU) No 952/2013) and proposed amendments). The objectives include combating VAT fraud, improving shipment traceability, and strengthening the protection of the internal market. The reform also aims to simplify and digitize customs processes in response to increased customs declarations driven by e-commerce, notably since the removal of VAT exemption thresholds in July 2021.

Impact for the Profession

Declarants will need to adapt practices to new requirements for small parcel customs declarations, notably by ensuring precise tariff classification of goods and the application of the correct regime. Freight forwarders will need to enhance documentary tracking and manage strengthened digital formalities. Importers and exporters will be affected by the need to anticipate both documentary and physical controls. Compliance officers will have to adjust internal procedures to ensure alignment with new guidelines and traceability obligations. This change requires monitoring the publication of the final texts in the Official Journal of the European Union and training teams accordingly.

Next Steps

• Official publication of the text in the Official Journal of the European Union (OJ)
• Technical translation of the provisions into national procedures
• Gradual implementation, with upcoming entry-into-force deadlines, to adapt customs declaration systems and train teams

Le 26 mars 2026, un accord provisoire réforme le traitement douanier des petits colis e-commerce extra-UE. (On March 26, 2026, a provisional agreement reforms the customs treatment of extra-EU e-commerce small parcels.)

Source: Le Moci, European Parliament, Council of the EU