Between 2022 and 2023, the number of import shipments into the EU with a value of less than €150 doubled to 2.1 billion shipments. The individual clearances mean significant additional work for customs authorities, which, in combination with limited personnel capacities, can lead to gaps in controls.
Several EU measures aimed at digitizing the customs process and adapting it to the changed conditions. They posed a particular challenge to postal operators to digitize the traditionally paper-based postal customs clearance of international shipments. In March 2021, the Import Control System 2 (ICS2) was introduced, which improved data availability and quality of international postal consignments. In July 2021, the digital VAT package also removed the €22 import VAT exemption limit and introduced the simplified Import One Stop Shop procedure, which is now well established for shipments under €150.
Even before the changes, there were significant differences between European customs authorities. There is a risk that companies seeking to circumvent EU regulations will take advantage of these differences. With a further comprehensive customs reform from 2028, the EU wants to modernize customs procedures and controls, abolish the duty-free threshold of 150 euros and introduce special procedures for online trade.
