The exponential growth of cross-border e-commerce has exposed structural weaknesses in the European Union (EU) customs framework, particularly in relation to revenue protection, product compliance, data availability, and the attribution of legal responsibility within fragmented e-commerce supply chains. This article examines whether the reform of the EU Customs Union provides an effective and structurally sound response to these challenges. It analyses the principal e-commerce measures introduced during the legislative process, including the abolition of the EUR 150 de minimis threshold, the temporary EUR 3fixed import duty, the proposed Union handling fee, the (deemed) importer concept, the product identifier (PID) requirement, the EU Customs Data Hub, the ultimately abandoned bucketing system, and new anti-undervaluation measures. The article argues that the reform represents a fundamental shift from a parcel-by-parcel border-control model towards a data-driven system based on upstream accountability and centralized supervision. At the same time, it demonstrates that several measures remain transitional in nature and raise important legal and practical questions concerning proportionality, legal certainty, WTO compatibility, and the future role of platforms in customs enforcement. The analysis further shows how businesses are already restructuring supply chains through B2B2C models and how the legislature has responded with targeted anti-avoidance rules. The article concludes that the reform has the potential to significantly strengthen customs enforcement in the e-commerce domain, but that its ultimate success will depend on effective implementation, reliable digital infrastructure, and a careful balance between enforcement objectives, legal certainty, and commercial realities.
Global Trade and Customs Journal