It is worth noting that, according to information from the European Commission, the €3 fee will be charged per each item in a parcel sent directly from a third country; in practice, however, for shipments containing goods with different tariff codes as well as the same ones, it may be charged multiple times. The change will cover the vast majority of e-commerce imports into the European Union, including shipments handled by sellers registered in the IOSS system, which today accounts for the dominant share of VAT handling on import.
E-commerce in Europe – growth and challenges
The new rules come into force at a time when e-commerce in Europe is accelerating again. In 2025, the EU B2C market maintained stable growth of around 7% year on year, and cross-border sales remained one of the main drivers of development. At the same time, the scale of low-value parcels imports from outside the EU has become a systemic challenge – both for customs administrations and for fair competition in the EU market. It was precisely the mass influx of cheap parcels, often undervalued and ambiguously classified, and of low-quality products that do not meet EU standards, that was one of the key arguments for speeding up the reform.
Impact of the changes on business models
In practice, this means that customs regulations, which for years have been an important element of international trade, will have an even more pronounced impact on the profitability of foreign sales and on the importance of properly designed customs support. This is particularly true for companies that based their model on a high volume of very cheap shipments and low unit margins. Under such conditions, comprehensive management of customs processes is playing an increasingly important role, combining operational handling with advisory services and data quality control. A model based on a single coordination point enables companies to better manage documentation, goods classification and regulatory compliance across different countries, while also responding more quickly to regulatory changes. This approach reduces the risk of errors and increases the predictability of processes in international online trade.
Key categories will remain stable
The fixed customs fee will hit the lowest-value segment hardest – small accessories, gadgets or impulse purchases. In these categories, even relatively small additional costs can significantly affect consumers’ purchasing decisions and the profitability of sales. You can therefore expect demand for some low-value goods to be gradually constrained.
However, this does not mean a slowdown for the entire e-commerce sector. From the perspective of a logistics operator, we see that higher-value product categories, such as clothing or footwear, will remain relatively resilient to the changes. These are products for which customers accept a higher price in exchange for quality, brand or availability, and sellers have more room to manoeuvre in terms of pricing and logistics policy. What will change, however, is the way imports are planned – greater emphasis will be placed on shipment consolidation, cost transparency for the end customer, and choosing the right delivery model to avoid unforeseen charges upon delivery.
Customs services as a component of business efficiency
In the new customs reality, well-designed processes and reliable data are gaining importance. Tariff classification, identifying the country of origin, correct documentation and consistent reporting are no longer merely compliance obligations; they are becoming tools for cost control, risk reduction and building a predictable shopping experience. For companies operating internationally, customs services are now one of the foundations of successful expansion into foreign markets.
At Rohlig SUUS Logistics, we are seeing growing interest in comprehensive customs handling in e-commerce, covering not only import and export clearances and transit, but also ongoing support, including the preparation and verification of documentation, representing clients before institutions such as customs offices, and coordinating processes across different countries. Operational efficiency is ensured by our network of logistics warehouses in the CEE region, which include locations authorised for customs clearances, as well as customs warehouses where goods can be stored indefinitely. In addition, operations on the goods can be performed there – e.g. co-packing or creating product kits – for which demand is growing – and fees are paid when the goods are released from the customs warehouse.
Models based on a single point for managing the entire customs handling are also becoming increasingly important, such as our Customs Control Tower, which we launched last year. We provide full customs support in one place, both in the country where the goods are shipped from and in the destination market. Such a system is also used in the e-commerce sector, where we often deal with the distribution of goods in many different directions.
Comprehensive logistics support, covering not only transport and warehousing but also customs services, is now an important factor in building a competitive advantage in the e-commerce market. It improves supply chain efficiency and reduces costs.
