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EU Customs Reform 2028 – A new era of responsibility for e-commerce platforms

The European Union is preparing one of the biggest changes in the history of cross-border e-commerce. From 2028, digital platforms such as Amazon, AliExpress, Shein, and Temu will no longer be mere intermediaries. They will become recognized importers, bearing full legal and financial responsibility for goods placed on the EU market.

What will change?

  • Platforms will take on the responsibilities of importers – from collecting VAT and customs duties to ensuring that products comply with EU standards.
  • The customs exemption for shipments up to €150 will disappear – every transaction will be subject to fees.
  • There will be an obligation to send data to the new EU Customs Data Center.
  • Platforms will be able to apply for Trust & Check status, which guarantees faster procedures and simplified formalities.

Reform objectives:

  • increased consumer protection,
  • leveling the playing field between EU and non-EU sellers,
  • improved transparency and control over the e-commerce market.

From the perspective of entrepreneurs and e-commerce platforms, this is both a great challenge and an opportunity. The implementation of new IT solutions, the adaptation of internal procedures, and the preparation of business models will be key to meeting the requirements of the new regulations.

The reform is part of a broader EU strategy—alongside the Digital Services Act (DSA) and the Digital Markets Act (DMA)—to create a comprehensive regulatory framework for the digital economy.

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