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On 20 July 2026, the European Commission (EC) published its report on product compliance controls at the external borders of the European Union (EU) during 2025. The conclusion is short: import volumes arriving through ecommerce have outgrown what the current system can process, and EU customs controls need to be reinforced alongside deeper cooperation between Member States in order to protect EU citizens and businesses.
For Vietnamese sellers shipping into Europe, this is not distant policy news. Every consignment held at a border brings storage costs, delayed delivery, falling marketplace ratings and the risk of account suspension. This article works through the figures in the report, the legal changes taking effect from 2026, and the concrete preparation steps for businesses.
1. What the European Commission report says about EU customs controls
The report is produced under Regulation (EU) 2019/1020 on market surveillance and product compliance, using statistical data supplied by the Member States themselves. The full text is available in the Product Compliance Report and in the official announcement from the European Commission.
1.1. Nearly six billion items and the pressure from ecommerce
In 2025, roughly 6 billion items were released for free circulation into the EU, three times the 2022 figure. The main driver is ecommerce imports from outside the bloc.
According to the European Commission, low-value ecommerce parcels now account for 91% of all shipments entering the EU, equivalent to 5.9 billion parcels recorded in 2025. That flow far exceeds the capacity of customs authorities to screen shipments using traditional control methods, and equally exceeds the capacity of Market Surveillance Authorities (MSA) to check the compliance of goods suspended by customs.
A Priority Control Area (PCA), a coordinated EU-wide enforcement operation launched by the European Commission during 2025, confirmed the serious risks attached to ecommerce goods. Customs and MSA found that more than half of the 20,000 toys and small electronic devices checked did not comply with EU rules; of the goods sent for laboratory testing, 84% were found to be dangerous.
Also according to the European Commission, checks on cosmetics, personal protective equipment (PPE) and food supplements recorded a similar non-compliance rate of 65%, across more than 11,000 products examined. Taken together, these results show that the majority of goods bought online from outside the EU and shipped directly to consumers do not meet EU product compliance and safety requirements.
The problem is not that customs authorities are underperforming. It is that a control model designed for large consignments no longer fits a flow of millions of small parcels every day.
1.2. Inspection rates are falling while non-compliance stays high
In 2025, the average EU-wide control rate fell to 65 items per million items imported. The rate of goods refused at the border for non-compliance or serious risk also dropped below 10 per million.
Set these two figures against the PCA results above and a clear exposure gap appears: actual non-compliance is very high while the detection rate is very low. This is precisely why the EU cannot leave its current approach to customs controls in place.
2. Enforcement capability varies between Member States
The report identifies major differences in the effectiveness of customs controls between Member States. In 2025, the best-performing Member State recorded a discovery rate 384 times higher than the worst-performing one.
To narrow the gap, the European Commission launched monitoring actions and structured dialogues, supporting the design and implementation of national action plans. The report notes that Member States assessed as underperforming in the previous cycle improved significantly in this assessment.
For sellers, this variance explains why the same product line can clear one border post smoothly and be held at another. Choosing a port of entry on the basis of easy clearance is a short-lived strategy, because closing that gap is exactly what the new cooperation mechanism is designed to achieve.
3. EU Customs Reform and the new cooperation mechanism from 2026
The EU Customs Reform enters into force in 2026 and works toward safer and more effective customs controls, with particular emphasis on stepping up action against non-compliant imports arriving through ecommerce from outside the bloc.
3.1. Why is the EU reforming its customs system?
The EU Customs Reform was proposed to address the mounting pressure facing the EU customs system. Import volumes, particularly from ecommerce, have risen sharply in recent years. At the same time, the number of EU rules and standards that must be verified at the border keeps growing, against a backdrop of continuous change in the geopolitical environment and in global supply chains.
To adapt to these changes, the EU is moving toward a modern, data-driven customs system. Instead of relying on traditional declaration procedures, businesses will complete formalities through a digital platform where data is shared and reused. This approach simplifies the import process and also allows compliant businesses to clear goods faster.
Alongside the reduction in administrative burden for businesses, customs authorities will be equipped with stronger data analysis and risk assessment tools. Inspection resources can then be concentrated on consignments that carry a risk of fraud or of failing EU standards, rather than being spread thinly across everything.
One notable element of the reform is the creation of the EU Customs Authority together with the EU Customs Data Hub, a centralised data platform that acts as the core infrastructure of the new customs system. Over the long term, the Data Hub will gradually replace the separate IT systems of individual Member States, synchronising data, improving management effectiveness and saving considerable operating cost.
Overall, the new customs framework aims to build a system fit for the digital economy and for the sustainability requirements of the EU. Businesses will benefit from a simpler declaration process using a single EU-wide portal, and will be able to reuse data already declared instead of repeating it at multiple stages. These changes shorten clearance times and also increase transparency and the competitiveness of the European Single Market.
3.2. Prohibitions and Restrictions and the European Product Act
On the same day the report was published, the European Commission updated the Integrated EU Prohibitions & Restrictions List (P&R). This is a practical tool for identifying the rules on goods banned or restricted when entering or leaving the EU, helping businesses and customs authorities establish their obligations more clearly under the revised legal framework.
The forthcoming European Product Act789349_EN.pdf) package, including the horizontal provisions for the Digital Product Passport (DPP), will further simplify and modernise EU product rules, strengthen information sharing and reinforce enforcement against non-compliant goods in ecommerce.
4. Which changes affect cross-border sellers directly
As EU customs controls shift from random border inspection toward data-driven risk management, four groups of consequences follow, and several are already in force rather than still in draft.
4.1. A flat EUR 3 customs duty on low-value parcels from 1 July 2026
According to the announcement of 11 February 2026 from the Council of the European Union, the duty relief threshold for parcels under EUR 150 has been abolished. Pending the EU Customs Data Hub becoming operational, an interim flat customs duty of EUR 3 applies from 1 July 2026 to 1 July 2028, and may be extended.
The calculation method is the part most often missed: the EUR 3 is charged per category of item, identified by tariff sub-heading, within the same parcel, not per parcel. The Council gives a worked example: a parcel containing 1 silk blouse and 2 wool blouses falls under two different tariff sub-headings, so EUR 6 is due.
Read more about the new EU ecommerce rules HERE!
The duty applies to goods where the non-EU seller is registered in the Import One-Stop Shop (IOSS), equivalent to 93% of ecommerce flows into the EU according to Council figures. On baskets holding several low-value SKUs, this eats straight into margin if it has not been built into the pricing structure.
4.2. Customs responsibility moves to the platform and the seller
Under the agreement of 26 March 2026 between the Council and the European Parliament reforming the Union Customs Code (UCC), platforms and distance sellers shipping into the EU are treated as the importer and carry responsibility for all customs formalities and payments, rather than the final consumer. Financial penalties apply to operators that repeatedly fail to meet their obligations.
The same agreement introduces a new EU-wide handling fee on goods in small parcels sold through distance selling, intended to offset the cost of supervising a parcel flow that is rising quickly.
4.3. Higher risk of suspension and refusal at the border
As EU customs controls increase and data is shared across the bloc, the categories that failed most often in the 2025 PCA, namely toys, small electronics, cosmetics, PPE and food supplements, will sit in the priority inspection group. Regulation (EU) 2019/1020 requires many product categories to have a responsible economic operator established in the EU before the goods are placed on the market, with technical files and declarations of conformity ready to produce on request.
4.4. Compliance cost and declaration data become a long-term record
Product testing, conformity certification, labelling, appointing a responsible person in the EU, the EUR 3 duty and storage charges on held shipments all arise before the business recognises revenue. Unless they are allocated by consignment and by market, these amounts distort true margin in management reporting.
Over the longer term, the EU Customs Data Hub becomes mandatory for ecommerce goods from 1 July 2028 and expands on a phased timetable to 1 March 2034. Once businesses file once into a single portal instead of dealing with up to 27 national customs authorities, the HS code, customs value and origin of every consignment are stored and cross-checked. Discrepancies between declared data, commercial invoices and accounting records will be far easier to detect than they are today.
5. Five actions to help businesses comply with the new EU customs rules
Before EU customs controls tighten along the reform timetable, the list below focuses on what businesses can do on their own initiative without waiting for detailed guidance from individual Member States:
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Review the product catalogue against the updated Prohibitions and Restrictions List, prioritising the categories with high failure rates.
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Standardise technical files, declarations of conformity and product labelling for each SKU, stored digitally for fast retrieval when requested.
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Check consistency between the HS code, the declared customs value and the commercial invoice for the same consignment.
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Separate compliance cost by market within the accounting system instead of absorbing it into general selling expenses.
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Build a cash flow scenario for goods held at the border for 2 to 4 weeks, particularly for businesses with short inventory turnover.
The first three belong to operations and legal. The fourth and fifth belong to the finance system, and that is usually the part left unaddressed the longest.
6. What should businesses prepare ahead of the EU Customs Reform?
How Should Businesses Prepare for the EU Customs Reform?
As the United States continues to tighten tariff barriers and trade regulations, the European Union (EU) is becoming an increasingly attractive market for cross-border eCommerce businesses. However, expanding into the EU successfully requires more than competitive products and sales channels. Businesses must establish standardized financial data and compliance processes from the outset to meet the market's increasingly stringent regulatory requirements.
Sliner Consulting supports cross-border eCommerce sellers by helping them standardize accounting data, import costs, tax records, and compliance obligations across different European markets. A unified financial data structure enables businesses to accurately measure profit margins, manage cash flow effectively, and stay prepared for customs inspections and regulatory reviews.
To minimize discrepancies and improve operational efficiency, the collection, reconciliation, and consolidation of multi-channel business data are automated through Genbook, Sliner's intelligent accounting automation platform. This provides businesses with accurate, real-time management reports to support informed decision-making and sustainable growth.
If your business is planning to expand into the EU or would like to review its financial and compliance framework for cross-border exports, explore Sliner's Accounting Automation or Corporate Structuring and Tax Planning services, or get in touch to discuss your EU export documentation.
Data source: European Commission
