EU customs reform: who is liable for non-EU parcels and what changes for dropshipping
The new EU Customs Code makes the seller the importer of small parcels. What the end of the 150 euro exemption, the 2 euro fee and the 2027 and 2028 rules mean for dropshipping and imports.
Vasile Dingă
.comparison-cards { display: flex; flex-direction: column; gap: 1.5rem; } .comparison-card { background: #fff; border-radius: 16px; padding: 20px; border: 2px solid #efefef; } .comparison-header { display: flex; justify-content: space-between; font-size: 16px; margin-bottom: 12px; } .comparison-row { display: flex; justify-content: space-between; padding: 8px 0; border-top: 1px solid #efefef; font-size: 14px; color: #1f2937; } .comparison-label { font-size: 14px; width: 30%; } .comparison-value { width: 65%; text-align: right; } @media (max-width: 600px) { .comparison-row { flex-direction: column; align-items: flex-start; } .comparison-value { text-align: left; margin-top: 4px; } } Until recently, a 20 euro parcel sent from China to a customer in Romania or Denmark went through customs without duty, and the formalities were usually handled by the courier. The EU customs reform changes this in three stages: customs duty on small parcels, a handling fee on every item and, most important in the long run, a clear rule about who the importer is and who is liable for the parcel. If you run dropshipping or sell products that ship directly from outside the EU to your customers, this article is for you. 1. What was decided and when The new Union Customs Code was adopted by the Council on 3 September 2026 and voted by the European Parliament on 16 September 2026. Regulation (EU) 2026/2108 was published in the Official Journal on 19 September 2026 and entered into force right after, but it applies in stages until 2034. For an online store, these are the stages that matter: Date 1 July 2026 What changes The customs duty exemption for parcels under 150 euros was replaced by a flat 3 euro duty on each tariff category in the parcel. Date 1 November 2026 What changes The EU handling fee: 2 euros per distinct customs item, for parcels sent from outside the EU to private persons. Date Autumn 2027 What changes Most of the new code applies, including the rules on the importer in…