EU Customs Reform and E-Commerce: What It Means for Parcel Carriers

The EU customs reform is one of the biggest changes to European import rules in decades. For e-commerce carriers, it brings a real chance to stand out.

Contents:

• What the EU customs reform is changing for e-commerce
• The carrier’s position in the clearance chain
• How clearance responsibility is being restructured
• The managed clearance and storage opportunity
• How Customs Support Group works with carriers

What the EU Customs Reform Is Changing for E-Commerce

The reform has two core changes for e-commerce customs.

• From the 1st of July 2026, the de minimis duty relief on goods below €150 ends. A flat €3 fee per line item applies instead
• The deemed importer moves away from end buyers. Under the current setup, many low-value parcels are cleared with the buyer as the importer. Buyers do not control product data, values, or origin. The reform puts that responsibility with the party that does: the platform or seller

Together, these changes cut the flow of individual cross-border parcels from outside the EU as platforms seek to manage duty costs, with bulk imports by platforms becoming the new norm.

The duty optimisation options will depend on the commodity code, duty rate, and volumes, but can be broadly grouped into two routes:

• Consolidation under the €150 threshold, such as importing three identical items at €40 as a single declaration of €120 instead of three individual entries
• Bulk import of items, where the commodity’s import duty rate is lower than 2% or the savings on a single import declaration justify the higher duty cost

At scale, the cost gap compounds.

For parcel carriers, the core customs setup is already there. ICS2 filing, arrival notices, and temporary storage filings are already part of the flow. What changes is the business landscape around them due to the necessity for e-commerce platforms to be more involved in the clearance.

And with that comes a real chance to move up the service chain: to offer e-commerce clients the full customs package they now need to reduce unnecessary duty spend.

The Carrier’s Position in the Clearance Chain

Carriers already own the EU clearance sequence for e-commerce parcel shipments:

• Pre-arrival security filing (ICS2)
• Pre-notification of temporary storage (PNTS)
• The import customs declaration

The PNTS references the ICS2’s movement reference number (MRN). The final declaration references the PNTS’ MRN, in turn.

All three obligations remain in place after the reform. What changes is who the carrier files the customs entry on behalf of, and what that means commercially.

How Clearance Responsibility Is Being Restructured

The most direct change for carriers is who they file customs on behalf of.

From Consumer to Seller

Under the current model, many low-value e-commerce parcels clear with the end buyer as the importer. The carrier or broker files the customs declaration on their behalf.

As the deemed importer model comes in, that changes. The filing obligation moves to the platform or seller. Carriers managing consumer-importer flows will need to reset those terms with their clients.

The DDP Conflict

Most e-commerce goods move on the Delivered Duty Paid incoterm (DDP). Under DDP, the buyer is not liable for customs clearance. Filing in the buyer’s name whilst shipping DDP is at odds with the contract.

Carriers have accepted this because it was the easy choice. The buyer is EU-based, simple to name, and avoids the need for indirect cover. That logic is now under pressure. Several large express carriers are already shifting their e-commerce clearance toward the seller as the filing party. DDP flows will need to follow.

(Related: E-Commerce Customs Reform: Why Platforms and Sellers Are Becoming Responsible Importers)

The Managed Clearance and Storage Opportunity

Platforms and sellers now need customs built into how they work. Many do not have the skills or systems to manage it on their own. They will look to their logistics partners for help.

Carriers are the natural fit as ICS2, PNTS, and the import clearance are already part of the standard service. However, the reform’s natural encouragement of break-bulk parcel shipments adds another opportunity: storage.

Currently, goods can be moved by item within the de minimis rules. With this changing, single-item shipments are no longer economical or required. It makes more sense to bring more goods in for the same duty cost.

Carriers can offer one clean service to support this change: pickup, transit, clearance, storage, and delivery.

For platforms picking a carrier, the ability to hand off fulfilment entirely – not just the freight – is a deciding factor.

How Customs Support Group Works with Carriers

CSG acts as the customs arm for carriers who want to provide a full delivery service. We handle the clearance steps and build the infrastructure that supports long-term compliance. For carriers building managed clearance packages for platform clients, we provide the specialist base to do it well.

Customs Support Group works with carriers across the EU, providing:

• ICS2 and PNTS workflow links with carrier systems
• Break bulk and bulk import clearance for high-volume e-commerce flows
• Database and digital infrastructure for consistent declarations
• Classification, origin, and value determination
• Compliance support for managed clearance packages

If you are structuring a solution for e-commerce platforms with the reform changes, then we are here to give you the specialist support you need. Contact us to arrange a consultation.