EU and UK customs changes in 2026
The September 2026 EU customs reform, the €3 duty and €2 fee on low-value parcels, the UK plan to end the £135 relief, and what it all means for EORI holders.
1 min to read / Rules to be read again by 2027-01-28
What the EORI guide does: 8 tools
- EORI number checker type a GB, XI or EU number and see at once whether its prefix, length and characters fit the published rules.
- Check a list of EORI numbers paste up to 500 numbers from a spreadsheet and get a reason, a suggested fix and the right official service for every row.
- Compare an EORI with a UK VAT number see whether the first nine digits of a GB or XI number match the holder's VAT number, as HMRC says they should.
- Which EORI number do I need? say where you are based and what you will move, and learn whether you need a GB, an XI or an EU number.
- EORI number formats by country type how many characters your number has and see which of the 29 prefixes allow that length.
- Do I need an EORI number? answer four questions about who you are and how often you make customs declarations to see whether you must register.
- Where to apply for an EORI number pick your situation and see which customs authority issues the number, with a link to the official list of authorities.
- How long an EORI number lasts enter the date a number stopped being valid and see the earliest date its record can be deleted, ten years on.
The EU customs reform
The EU's customs reform was adopted on 16 September 2026 and has entered into force (European Commission). It sets up an EU Customs Authority and an EU Customs Data Hub, which becomes mandatory for e-commerce from 1 July 2028 and for all traders from 1 March 2034. The Commission's page announces no change to EORI numbers themselves.
Low-value parcels
- The duty exemption for goods worth up to €150 ended on 30 June 2026. A temporary flat duty of €3 per item applies from 1 July 2026 until 1 July 2028 (European Commission).
- A Union handling fee of €2 applies from 1 November 2026 (European Commission).
The UK
- The UK plans to remove its £135 relief for low-value imports on a date set in regulations to be made by October 2028 at the latest (GOV.UK).
- Since 31 January 2025, imports from the EU into Great Britain need safety and security declarations, and a GB EORI number is needed to register for them (GOV.UK).
- Germany's customs authority made its online portal mandatory for applying for or cancelling an EORI or branch number from 1 October 2026 (Zoll).
Carbon border levy (CBAM)
The EU's CBAM definitive regime has applied since 1 January 2026, and the UK's own CBAM starts on 1 January 2027. In the EU, the application to become an authorised CBAM declarant must include the applicant's EORI number. See CBAM basics for importers.
What to do
If you sell low-value goods across borders, check that your customs agent or platform has your correct EORI number, because the €3 duty is charged on each item, and the Commission sets the amount of the €2 fee in a delegated act (European Commission).
Spotted an outdated EORI rule? Report an outdated rule