VAT route & customs data
Decide who collects VAT, who is importer, and what data must travel with each parcel.
European Union
Start with VAT, customs data, product compliance and packaging obligations. Tax routes do not replace the rules applying to the product itself.
PRACTICAL STARTING POINTS
What to get right
Low-value goods
Value can affect the tax or customs route, but it does not remove every customs or product obligation.
Packaging evidence
Map packaging types, keep supplier evidence and confirm country-by-country producer obligations.
Product compliance
Treat marking, safety, traceability and available documentation as a separate workstream.
UPDATES
Latest for EU
Action requiredEuropean Union
EU customs changes on 1 November 2026: is your product data ready?
Product Identifiers become mandatory customs data for qualifying distance sales of imported goods. Sellers should map M-PID, NS-PID and any existing standardised identifier through to their customs declarant.
Effective or current position1 November 2026
Published 17 Aug 2026Checked 17 Aug 2026
Read what it means In force nowEuropean Union
EU €3 customs duty on low-value e-commerce imports from 1 July 2026
The EU’s temporary customs duty applies to qualifying distance-sale consignments worth up to €150. The €3 charge is calculated per customs item based on tariff classification—not simply per parcel or physical unit.
Effective or current position1 July 2026
Published 15 Aug 2026Checked 18 Aug 2026
Read what it means Action requiredEuropean Union
EU Packaging Rules: What UK Businesses Selling to EU Customers Need to Know
The EU’s new Packaging and Packaging Waste Regulation, commonly called the PPWR, is now in effect across all EU member states.
Published 12 Aug 2026Checked 15 Aug 2026
Read what it means VERIFY AT SOURCE
Official resources
Check before you ship.This page is general guidance. Verify current requirements with official sources and professional advisers where appropriate.