distance sales

  • EUR 3 Customs Duty and Union Handling Fee: Declaring From 1 November

    The European Commission’s Directorate-General for Taxation and Customs Union (DG TAXUD) has issued a version of its EUR 3 customs duty guidance dated 5 October 2026, and the title now names a second charge: the Union handling fee. Since 1 July 2026, Article 2 of Council Regulation (EU) 2026/382 has imposed a temporary EUR 3…

  • EU Customs Reform: The Data Hub Timeline for Importers and Traders

    Regulation (EU) 2026/2108 was adopted on 16 September 2026, published in the Official Journal on 19 September 2026, and entered into force the following day. It establishes a new Union Customs Code and a European Union Customs Authority, and it repeals Regulation (EU) No 952/2013, the code adopted in 2013 and generally applicable since 1…

  • EU E-Commerce VAT at Five: OSS, IOSS and CESOP Obligations

    On 3 September 2026 the European Commission put a number on five years of the EU e-commerce VAT reforms: more than 125 billion euro in VAT collected through the One Stop Shop and the Import One Stop Shop since the rules took effect on 1 July 2021. In 2025 alone the schemes brought in more…