The EU customs reform makes the e-commerce importer a defined legal role: under Regulation (EU) 2026/2108, published on 19 September 2026, the seller or the platform facilitating an online sale from outside the EU becomes the “importer for distance sales”, responsible for customs data, duties and the compliance of the goods with the EU rules that customs enforce, intellectual property included. The new code applies from 21 September 2027, and e-commerce imports move to the new EU Customs Data Hub on 1 July 2028. Brand owners selling into the EU, and those fighting counterfeits shipped in small parcels, have until then to adapt their contracts with platforms, logistics providers and customs representatives.
Key takeaways
- Regulation (EU) 2026/2108 establishes a new Union Customs Code and the EU Customs Authority (EUCA), based in Lille, and repeals Regulation (EU) No 952/2013.
- In distance sales, the importer is the person supplying the goods or the person facilitating the sale, not the consumer.
- Every importer must ensure the goods comply with the “other legislation applied by the customs authorities” and keep records of that compliance; the recitals list goods infringing certain IP rights among those rules.
- Systematic non-compliance in distance sales carries fines of at least 1% and up to 4% of the value imported in the previous 12 months, rising on repetition.
- Customs action against counterfeits still runs through the application for action under Regulation (EU) No 608/2013.
What has the EU customs reform adopted?
The Commission proposed the package on 17 May 2023. Parliament and Council reached a political agreement on 26 March 2026, as Baker McKenzie reported on 24 April 2026. The Council adopted its first-reading position on 3 September 2026 and Parliament approved it on 16 September, the date of the act. Regulation (EU) 2026/2108 was published in the Official Journal on 19 September 2026 and entered into force the following day.
According to the Commission’s announcement of 21 September 2026, the reform has three pillars: a recast Union Customs Code, the EU Customs Authority, which is expected to start operations in 2027, and the EU Customs Data Hub, a single platform that will gradually replace national customs IT systems. The Commission states that the reform strengthens customs’ role in upholding non-fiscal rules, including intellectual property rights, and gives importers clearer responsibilities.
Who is the “importer for distance sales”?
Article 5 of the new code defines the importer, in distance sales, as the importer for distance sales, meaning “either the person supplying goods in distance sales or the person facilitating distance sales”. Distance sales take the VAT definition of goods sold remotely from third countries (Directive 2006/112/EC). In practice, depending on how the sale is organised, the role falls on the non-EU seller or on the online marketplace that facilitates the sale.
Article 27 then sets out what every importer must do. There can be only one importer at a time, and it must:
- provide and keep the data required for the customs procedure, before the goods are released;
- ensure payment of customs duties and other charges;
- ensure that the goods comply with the relevant other legislation applied by the customs authorities, and keep appropriate records of that compliance;
- notify customs of suspicious movements or unauthorised handling of goods it is aware of.
The importer must also be established in the EU customs territory, unless one of the exceptions applies, including being represented by an indirect representative established in the EU (Art. 27(3)(e)). For a Latin American or African brand selling direct to European consumers, that is a structural decision, not a box to tick.
The timeline to 2028 and beyond
| Date | Milestone | Source |
|---|---|---|
| 1 July 2026 | Temporary EUR 3 duty per item on low-value e-commerce parcels starts, until July 2028 | Regulation (EU) 2026/382; Commission |
| 20 September 2026 | Regulation 2026/2108 enters into force; EUCA legally established | Art. 287(1); Commission |
| November 2026 (expected) | Union handling fee for small parcels, amount to be set by delegated act | Art. 20; Commission |
| 2027 (expected) | EUCA starts operations | Commission |
| 21 September 2027 | General application of the new code, including the importer rules | Art. 287(2) |
| 1 July 2028 | Importers for distance sales and IOSS users must provide data through the EU Customs Data Hub | Arts. 285(2) and 287(5) |
| 1 March 2031 / 1 March 2034 | Data Hub optional, then mandatory, for all other importers and exporters | Art. 285(4) and (5) |
The handling fee and the EUCA’s start are announced, not yet in place, and the dates may still move. The legal dates in Articles 285 and 287 are fixed in the regulation.
Why the customs reform matters for IP enforcement
Recital 10 of the regulation says that “other legislation applied by the customs authorities” includes the protection of industrial or commercial property and controls on goods infringing certain intellectual property rights. Read with Article 27(2)(c), the importer for distance sales has a customs-law duty to make sure the goods it brings in comply with those rules and to keep records. The reform does not turn importers into IP infringers by definition; infringement is still judged under trade mark, design and copyright law. But it gives customs a named, EU-established party to question, sanction and, where needed, cut off.
The sanctions are serious. Under Article 276, systematic failure by the same operator to comply with its obligations in distance sales leads to pecuniary charges of at least 1% and up to 4% of the total value of goods imported in the previous 12 months, 3% to 6% for a further systematic infringement within six months and, in the most serious cases, a possible temporary restriction of access to the operator’s online interface. Any authorised economic operator or Trust and Check trader status is suspended, revoked or annulled.
The scale explains the focus. The Commission and the EUIPO reported on 1 October 2025 that around 20 million suspected counterfeit articles worth EUR 1.5 billion were detained at the EU border in 2024, a ten-year high. Rights holders still need their own application for action under Regulation (EU) No 608/2013 for customs to detain goods on IP grounds; the reform does not replace it.
What this means for your business
As a rights holder fighting counterfeits:
- Keep your Union application for action current and add the marks, designs and product details customs will need for EU-wide risk analysis.
- Review your notices and agreements with marketplaces: ask how they will act as importer for distance sales and how they will handle customs detentions of listings that infringe your rights.
As a brand selling direct to EU consumers from outside the EU:
- Decide who will be the importer for distance sales for each channel: your company, through an EU entity or an indirect representative, or the platform.
- Rewrite contracts with platforms, fulfilment centres and customs representatives: allocation of the importer role, data quality, record-keeping, IP and product-compliance warranties, cooperation in controls and indemnities for fines.
- Check that the marks and designs on what you ship are registered in the EU in the right name, so customs and platforms treat your goods as authentic.
Our team for IP legal services, including customs enforcement and supply contracts can review these agreements and your customs file together, and our trade mark team can close any registration gaps before 2028.
Where brand owners get this wrong
- Assuming the platform will handle everything. The definition covers the seller or the facilitator; the contract decides who carries the role and the risk.
- Waiting for July 2028. The importer rules apply from 21 September 2027, and renegotiating platform and logistics terms takes time.
- Treating customs compliance and IP as separate files. A shipment detained for an IP reason becomes a customs compliance problem for the importer, and the other way round.
- Letting the application for action lapse in the belief that the reform replaces it.
Frequently asked questions
When does the importer for distance sales role apply?
Regulation (EU) 2026/2108 entered into force on 20 September 2026, but it applies generally from 21 September 2027, which includes the definition and the importer obligations in Article 27. From 1 July 2028, importers for distance sales must also provide their data through the EU Customs Data Hub under Article 285(2).
Can a non-EU company act as importer for distance sales?
Only within the limits of Article 27(3). The importer must be established in the EU customs territory unless an exception applies, the most practical being representation by an indirect representative established in the EU. Choosing between an EU entity, a representative or leaving the role to the platform has tax, liability and contractual consequences.
Does the customs reform replace the application for action against counterfeits?
No. Regulation (EU) 2026/2108 repeals the previous Union Customs Code, but not Regulation (EU) No 608/2013, which continues to govern customs action against goods suspected of infringing IP rights. Rights holders still need a granted application for action, filed electronically through the IP Enforcement Portal or the German and Spanish national portals.
Can IP Global Guard help us prepare for the customs reform?
Yes. We review platform, logistics and distribution contracts for the importer role and IP clauses, manage your application for action, and close registration gaps in the EU. Customs representation and tax aspects are coordinated with qualified customs representatives and advisers, from a single point of contact for Europe, Latin America and Africa.
How IP Global Guard can help you get ready for 2028
The customs reform turns e-commerce imports into a matter of contracts and data. IP Global Guard, the IP services line of META Channel Corporation Limited, coordinates registrations, customs enforcement and the contracts that sit around them with one strategy and one billing relationship across our coverage in Europe, Latin America and Africa.
Send us the list of channels you use to reach EU consumers and the platform and logistics contracts behind them. We will map who would be the importer for distance sales in each one, flag the IP and compliance gaps and propose a calendar to September 2027 and July 2028. Ask our team for a customs and IP contract review.
This article is general information, not legal advice, and reflects the position on its publication date.
Sources
- EUR-Lex, Regulation (EU) 2026/2108 establishing the Union Customs Code and the European Union Customs Authority (16 September 2026; OJ 19 September 2026)
- European Commission, EU Customs Reform marks a new era for customs in Europe, IP/26/1904 (21 September 2026)
- Baker McKenzie Global Import Blog, European Parliament and Council reach agreement on the EU customs reform (24 April 2026)
- EUR-Lex, Council Regulation (EU) 2026/382 (11 February 2026)
- European Commission (DG TAXUD), EU detains 112 million counterfeit items worth EUR 3.8 billion in 2024 (1 October 2025)
- European Commission (DG TAXUD), Defend your rights: application for action
