What the rules will change, and when.

US mail clears as a full import: brokered entry, agency data from 22 October

CBP suspended the $800 de minimis exemption indefinitely for all modes on 24 June 2026. Since 24 July, mailed goods worth $2,500 or less clear through a new postal informal entry that only the owner, the purchaser or a licensed customs broker they designate may file, with a customs bond, a 10-digit tariff classification per item and duty paid through Pay.gov by the 7th of the following month. An electronic version, Entry Type 13, has been running as a voluntary test since 22 September.

• 24 Jul 2026Postal informal entry process starts for mail valued at $2,500 or less Federal Register (CBP)
• 22 Sep 2026Entry Type 13 electronic informal entry for mail starts as a voluntary test, open until CBP announces its end Federal Register (CBP)
• 1 Oct 2026FDA prior notice for food arriving by international mail must include the mail service name and tracking number Federal Register (FDA)
• 22 Oct 2026Compliance date for partner government agency data and Chapter 98 and 99 requirements under the postal informal entry rule Federal Register (CBP)

Vietnam's revised Postal Law goes to the National Assembly in October

The Government has approved a revised Postal Law of eight chapters and 52 articles, due before the second session of the 16th National Assembly in October 2026. It would replace licences with online registration, split operators into network and non-network providers, require an identifier for every item, sender data collection and risk classification, and extend the universal service to parcels at uniform rates in remote areas. Platforms could contract delivery directly with carriers rather than through each seller.

• 1 Oct 2026Second session of the 16th National Assembly, where the draft is due for consideration (month only) Thanh Niên
• 1 Jul 2027Expected entry into force, according to Baker McKenzie (not confirmed in official summaries) Baker McKenzie

Brazil makes zero tax on imports up to US$50 law before the vote

Law 15,502/2026, published on 10 September, lets the Finance Minister set the federal import tax at zero on purchases up to US$50 under the simplified regime and at up to 30% on purchases up to US$3,000, against 20% and 60% before; state ICMS still applies. Platforms and logistics operators must verify seller identity and bank data, monitor undervaluation and split shipments, and report quarterly to anti-piracy authorities. The industry confederation's challenge at the Supreme Court has been sent to the full court without a date.

• 10 Sep 2026Law 15,502/2026 published Agência Senado
• 4 Oct 2026General election, first round Tribunal Superior Eleitoral
• 25 Oct 2026Presidential run-off, if needed Tribunal Superior Eleitoral
• 10 Dec 2026First Finance Ministry impact assessment due, three months after publication (approximate date) Agência Câmara de Notícias
• 5 Jan 2027New presidential term begins Tribunal Superior Eleitoral
• 30 Apr 2027Annual report to Congress on the effects of the measure due Agência Câmara de Notícias

USPS: temporary peak prices, density pricing delayed, cash tight in 2027

The Postal Regulatory Commission approved temporary holiday prices on Priority Mail Express, Priority Mail, Ground Advantage and Parcel Select from 4 October 2026 to 17 January 2027. On 21 August it refused USPS's request to use estimated FY2026 density authority for a January 2027 increase, so a January change to market-dominant prices can only use CPI authority and density-based rises must wait for a July 2027 change filed in April. Postmaster General David Steiner has said USPS will run out of cash in early 2027 and that fewer delivery days, post office closures and a higher borrowing cap are on the table.

• 21 Aug 2026PRC denies USPS waiver to use FY2026 density rate authority for a January 2027 price change News/Media Alliance
• 4 Oct 2026Temporary holiday prices start on four domestic parcel products USPS Newsroom
• 1 Jan 2027Earliest window for a CPI-only market-dominant price change (month only; we found no filing as of 1 October) National Newspaper Association
• 17 Jan 2027Temporary holiday prices end USPS Newsroom
• 1 Jul 2027Earliest price change using density authority, filed in April 2027 (month only) News/Media Alliance

Malaysia studies a courier floor price; Budget 2027 due on 9 October

Malaysia has charged 10% sales tax on imported low-value goods of RM500 or less sold online since 1 January 2024, with sellers and marketplaces registering once such sales exceed RM500,000 in 12 months. Separately, Communications Minister Fahmi Fadzil said in November 2025 that the government was studying a mandatory floor price for courier services, including cost audits and industry price assessments; MCMC's reference prices remain advisory. Budget 2027 is due to be tabled on 9 October 2026.

• 9 Oct 2026Budget 2027 tabled in the Dewan Rakyat The Star

DSA and product safety enforcement on marketplaces

The Commission is using the Digital Services Act against marketplaces that fail to stop illegal and unsafe products: it fined Temu €200 million on 28 May 2026 and AliExpress €550 million in July, and opened formal proceedings against Shein in February. A 2026 sweep under the General Product Safety Regulation checked nearly 1,700 offers on 35 marketplaces and found 560 non-compliant.

• 28 May 2026Commission fines Temu €200 million; action plan was due by 28 August 2026 European Commission
• 20 Jul 2026Commission fines AliExpress €550 million European Commission
• 7 Sep 2026Results of the 2026 product safety sweep of online marketplaces presented Agence Europe
• 20 Oct 2026AliExpress remediation plan due, as reported JURIST

Mexico's 2027 package: undervaluation crackdown and platform withholding

With the 2027 economic package delivered on 8 September, President Sheinbaum sent Congress a reform of the Customs Law aimed at undervaluation. It would cut from 50% to 20% the value gap that triggers a presumed infringement, let customs seize goods whenever the declared value is below that of identical or similar goods, and remove the option of releasing suspect goods against a guarantee. The package also proposes extending income tax and VAT withholding by digital platforms to sellers that are legal entities.

• 8 Sep 20262027 economic package delivered to Congress Proceso
• 9 Sep 2026Customs Law reform initiative sent to the Chamber of Deputies El Financiero
• 20 Oct 2026Deadline for the Chamber of Deputies to approve the 2027 Income Law (the customs reform's timetable is not fixed) Proceso
• 31 Oct 2026Deadline for the Senate to approve the 2027 Income Law Proceso

Morocco's 2027 finance bill: first test for the new government's import line

Morocco's 2027 finance bill must be filed in Parliament by 20 October 2026, as Fatima Ezzahra El Mansouri, appointed head of government on 29 September, forms a coalition. Reported orientations focus on cutting the deficit to 3% of GDP, tax treatment of FIFA 2030 operations, green excise and customs anti-fraud tools; we found no published measure on e-commerce imports. Since July 2022, all online purchases from foreign platforms pay duty and 20% VAT, with customs citing 40% duty on textiles.

• 29 Sep 2026Fatima Ezzahra El Mansouri appointed head of government L'Oeil d'Afrique
• 20 Oct 2026Latest date to file the 2027 finance bill in Parliament La Vie éco

EU €2 handling fee on low-value parcels from November 2026

On 21 September 2026 the Commission adopted a delegated act setting a Union handling fee of €2 on goods up to €150 released into free circulation, based on member states' customs costs and item volumes. Parliament and Council have up to 30 days to object, and the fee must be introduced no later than 1 November 2026. From 1 July 2028 a lower amount applies where the importer operates a customs warehouse.

• 21 Sep 2026Commission adopts the delegated act setting the fee at €2 VATupdate
• 21 Oct 2026Indicative end of the 30-day objection period (depends on the notification date) VATupdate
• 1 Nov 2026Latest date for the fee to apply; the exact start depends on publication in the Official Journal European Commission, DG Taxation and Customs Union
• 1 Jul 2028Lower fee where the importer operates a customs warehouse European Commission, DG Taxation and Customs Union

UK: £135 customs relief to end by October 2028

HM Treasury and HMRC confirmed on 13 July 2026 that the £135 low-value import relief from customs duty will be removed by October 2028 at the latest. Goods will be classified under the existing UK tariff, an additional fee will be introduced, and overseas sellers must appoint a UK fiscal representative jointly and severally liable for customs debts. Secondary legislation and the fee amount are still to come, and HMRC is assessing whether VAT collection should be realigned.

• 13 Jul 2026Policy paper and consultation response published Baker McKenzie Global Import Blog
• 28 Oct 2026Autumn Budget: next opportunity to change the timetable or set the fee (no public signal found that it will) Chase de Vere
• 1 Oct 2028Latest date for removal of the relief (month only) Baker McKenzie Global Import Blog

Dubai lifts its e-commerce duty exemption to AED 1,000; UAE e-invoicing from 2027

Under Dubai Customs Notice 16/2026, cross-border e-commerce shipments valued up to AED 1,000 have been exempt from customs duty since 3 August 2026, up from AED 300; tobacco, e-cigarettes, nicotine liquids and alcohol are excluded, and duty-paid returns within 60 days qualify. Separately, Ministerial Decisions 243 and 244 of 2025 make B2B and B2G e-invoicing mandatory from 1 January 2027 for businesses with revenue of AED 50 million or more and from 1 July 2027 for the rest.

• 3 Aug 2026Dubai AED 1,000 e-commerce duty exemption takes effect Gulf Today
• 30 Oct 2026Deadline for large businesses to appoint an accredited e-invoicing service provider (extended from 31 July) VATupdate
• 1 Jan 2027E-invoicing mandatory for businesses with revenue of AED 50 million or more VATupdate
• 1 Jul 2027E-invoicing mandatory for businesses below AED 50 million VATupdate

China makes platforms report seller identities and income every quarter

Since 1 October 2025, internet platforms serving China, including foreign platforms providing for-profit services there, must report the identity and income data of merchants and individuals selling through them to the tax authorities each quarter. Domestic operators cannot avoid the rule through offshore registration, and Amazon said it would report Chinese sellers' data. Penalties range from RMB 20,000 to RMB 500,000, with possible suspension for serious breaches.

• 31 Oct 2026Quarterly identity and income report for Q3 2026 due (rule: within the month after quarter end) China Briefing

ASEAN digital economy pact set for signature in Manila

ASEAN concluded negotiations on the Digital Economy Framework Agreement (DEFA) at the senior economic officials' meeting of 27 to 29 May 2026. It covers digital trade, cross-border e-commerce, interoperable digital payments, digital identity, cybersecurity and cross-border data flows. Signature is targeted for the 49th ASEAN Summit in Manila, for which the Philippines has declared 16 to 18 November special non-working days in the capital region.

• 29 May 2026DEFA negotiations concluded (meeting of 27 to 29 May) Rajah & Tann Asia
• 16 Nov 202649th ASEAN Summit in Manila (16 to 18 November), targeted DEFA signature Daily Tribune

UK universal postal service: Royal Mail under Ofcom investigation

Ofcom's 2025 reform lets Royal Mail deliver Second Class letters on alternate weekdays and relaxes targets from 2026-27 to 90% for First Class next day and 95% for Second Class within three days. On 1 June 2026 Ofcom opened an investigation after First Class reached 75.7% against a 93% target in 2025-26, and may impose a penalty. Ofcom expects the new delivery model to be in place by Christmas 2026 and the targets met by April 2027.

• 1 Jun 2026Ofcom opens investigation into 2025-26 delivery performance Ofcom
• 1 Dec 2026New delivery model expected to be fully implemented by Christmas 2026 (month only) Ofcom
• 1 Apr 2027Royal Mail expected to meet the revised targets (month only) Ofcom

Canada Post to begin ending door-to-door delivery

Canada Post plans to convert about four million addresses that still receive door-to-door delivery to community mailboxes over about five years. The first phase covers about 136,000 addresses in 13 communities, including Ottawa, North Vancouver, Moncton and Winnipeg, from late 2026 or early 2027. It is also reviewing post office networks in urban and suburban areas it considers over-served.

• 1 Dec 2026First conversions of about 136,000 addresses begin (stated as late 2026 or early 2027; month approximate) Canada Post

Italy: national €2 fee on low-value parcels moved to 1 December

Italy has legislated a €2 contribution on each consignment under €150 imported from outside the EU, collected by the Customs Agency at import. It has been postponed three times, from 1 January to 1 July, then 1 October, and a decree examined by the Council of Ministers on 16 September 2026 moved it to 1 December 2026, to coordinate with the EU handling fee. Logistics groups have asked for it to be cancelled.

• 1 Dec 2026National €2 contribution per low-value consignment due to apply (further change possible) TrasportoEuropa

Platform Work Directive: transposition deadline for app-based couriers

Directive (EU) 2024/2831 creates a presumption of employment where a digital labour platform exercises control or direction over the work, and sets rules on algorithmic management. Member states must transpose it by 2 December 2026. National drafts are still in progress: the Netherlands published a draft bill on 29 June 2026, Italy has approved a draft law and Germany is moving forward on transposition.

• 2 Dec 2026Deadline for member states to transpose the directive Global Workplace Insider

New Product Liability Directive reaches fulfilment providers

Directive (EU) 2024/2853 replaces the 1985 product liability rules for products placed on the EU market from 9 December 2026. When a defective product causes damage, liability can extend beyond manufacturers and importers to fulfilment service providers and online platforms, wherever the responsible operator is based. Member states must transpose it into national law.

• 9 Dec 2026New rules apply to products placed on the EU market from this date European Commission, Transition Pathways

USMCA not renewed: yearly reviews, interim deals sought by year end

At the joint review on 1 July 2026 the United States did not agree to renew the USMCA in its current form. The agreement stays in force to 2036 but now faces a joint review every year, the next in July 2027. USTR Jamieson Greer has said he would like interim arrangements with Canada and with Mexico by the end of 2026, with rules of origin and other harder issues left to 2027; a fourth US-Mexico round was postponed to October without a date.

• 1 Jul 2026United States declines to renew the USMCA at the six-year joint review Office of the United States Trade Representative
• 31 Dec 2026USTR's stated goal for interim arrangements with Canada and Mexico (an aim, not a deadline) WTAQ (Reuters)
• 1 Jul 2027Next annual USMCA joint review (month only) White & Case

UPU's 2026-2030 pay system moves small packets to per-item rates

The 28th Universal Postal Congress in Dubai adopted an Integrated Remuneration System for 2026 to 2030: letter-post pay is based on item content rather than bulk weight, small packets move to a per-item method by 2027, and parcel rates can increasingly be self-declared from domestic tariffs and linked to delivery performance. Congress also added a delivered-duty-paid (DDP) service to the product plan and raised mandatory item scans from six to twelve. The UPU says it prepared DDP solutions for EU countries ahead of the EU's July 2026 change.

• 1 Jul 2026EU low-value duty applies; UPU says it prepared DDP solutions for EU destinations ahead of it Universal Postal Union
• 1 Jan 2027Small packets move to per-item remuneration (year only; month not stated) Universal Postal Union

EU customs reform: platforms become the importer

Regulation (EU) 2026/2108 rewrites the Union Customs Code: sellers and platforms facilitating distance sales from outside the EU are treated as the importer, responsible for customs data, charges and product compliance. It creates an EU Customs Authority in Lille and an EU Customs Data Hub replacing more than 111 national IT systems. Repeated breaches can cost 1% to 6% of the value of goods imported over the previous 12 months.

• 19 Sep 2026Regulation (EU) 2026/2108 published in the Official Journal EUR-Lex
• 20 Sep 2026Regulation enters into force (the Commission's page gives 21 September) VATupdate
• 1 Jan 2027EU Customs Authority starts some activities in Lille (year only) European Commission, DG Taxation and Customs Union
• 21 Sep 2027General application of the main provisions, including importer obligations for distance sales VATupdate
• 1 Jul 2028EU Customs Data Hub becomes mandatory for e-commerce operators European Commission, DG Taxation and Customs Union

Brazil's CBS consumption tax applies to small imports from 2027

From 1 January 2027 the federal consumption tax CBS takes full effect and PIS and Cofins end; from 2029 to 2033 the subnational IBS gradually replaces ICMS and ISS. Low-value international purchases, including those up to US$50, will be subject to CBS from 2027, with one estimate putting the federal burden at about 9.43%. Customs systems are being adapted: Remessa Conforme platforms must show IBS and CBS at checkout under a May 2026 ordinance that also grades them Gold, Silver or Bronze, and the import declaration (DUIMP) gained item-level IBS and CBS fields on 27 September.

• 14 May 2026Portaria Coana 193/2026: Remessa Conforme platforms must itemise IBS, CBS, ICMS and other charges; Gold, Silver and Bronze compliance tiers Contábeis
• 27 Sep 2026DUIMP import declaration adds item-level IBS and CBS fields Dinastia Contábil
• 1 Jan 2027CBS takes full effect and PIS and Cofins end; CBS applies to low-value international purchases Contábeis
• 1 Jan 2029IBS starts gradually replacing ICMS and ISS, with full transition by 2033 Correio Braziliense

Japan ends the ¥10,000 consumption-tax exemption on imports in April 2028

Japan's 2026 tax reform, passed by the Diet on 31 March 2026, ends the consumption-tax exemption on imported goods of ¥10,000 or less per item from 1 April 2028. Foreign sellers with more than ¥10 million a year of such sales must register, and platforms with annual transactions above ¥5 billion become deemed suppliers, collecting tax at the point of sale. The 60% valuation discount for personal-use imports is also being abolished; its start date is not confirmed in our sources.

• 1 Jan 2027Start of the January to March 2027 period used to designate large platforms as deemed suppliers PwC Japan
• 1 Oct 2027Registration opens for foreign sellers of low-value goods PwC Japan
• 1 Apr 2028Consumption tax on low-value imports collected at point of sale; border exemption ends PwC Japan

VAT in the Digital Age: one registration, but no deemed supplier for goods

The ViDA package, adopted in March 2025, extends the One-Stop Shop so that more B2C supplies can be declared through a single EU registration, and introduces a new scheme for moving one's own goods between member states. The plan to make platforms the deemed supplier for intra-EU goods sales was dropped, and mandatory use of the Import One-Stop Shop (IOSS) was moved to the customs reform.

• 1 Jan 2027Minor clarifications for OSS and IOSS users apply European Commission, DG Taxation and Customs Union
• 1 Jul 2028Single VAT registration extensions apply; deemed supplier rules for accommodation and road passenger platforms only European Commission, DG Taxation and Customs Union
• 30 Jun 2029New OSS scheme for transfers of own goods replaces call-off stock arrangements PwC Netherlands

EU ETS2: carbon price on road fuel delayed to 2028

The second EU emissions trading system will put a carbon price on fuels for buildings and road transport, charged upstream on fuel suppliers. In March 2026 the Council formally adopted amendments that postpone its start by one year to 1 January 2028, while auctioning of allowances begins in 2027.

• 1 Jan 2027Auctioning of ETS2 allowances begins (year only) International Carbon Action Partnership
• 1 Jan 2028ETS2 starts for road transport and building fuels International Carbon Action Partnership

EU Delivery Act: postal and parcel rules under review

The Commission plans to update the rules on postal services by merging the Postal Services Directive 97/67/EC and the Cross-border Parcel Delivery Regulation 2018/644 into one act. The review covers the universal service, cross-border parcel quality and tracking, user complaints and licensing. A call for evidence and a public consultation ran in late 2025; trade press reported in June 2026 that the proposal had slipped to 2027.

• 1 Jan 2027Commission proposal now expected in 2027 (year only, per trade press; earlier planning pointed to the last quarter of 2026) CEP-Research

US-China truce extended to 10 January 2027, parcels left out

On 24 September Washington and Beijing extended the pause on tariff increases agreed after the October 2025 Busan summit from 10 November 2026 to 10 January 2027. They then agreed tariff cuts on $60 billion of goods, $30 billion each way; the American list includes small appliances, tableware, blankets, toys, holiday decorations and children's car seats. Nothing published reopens duty-free entry for low-value shipments, and we found no start date for the cuts.

• 24 Sep 2026Truce extended from 10 November 2026 to 10 January 2027 S&P Global
• 28 Sep 2026Tariff cuts on $60 billion of goods announced, $30 billion each way (start date not published) The Vibes
• 10 Jan 2027Extended truce expires unless renewed S&P Global

South Korea makes large foreign marketplaces name a local representative

Amendments to Korea's E-Commerce Act, passed by the National Assembly on 30 December 2025, require foreign e-commerce operators above sales or user thresholds to designate a Korea-based representative for consumer complaints, disputes and Fair Trade Commission investigations. Other provisions, including review disclosure and seller identity checks, applied from 21 July 2026; the representative requirement applies from 21 January 2027. The duty-free limit for personal overseas purchases stays at US$150 (US$200 for US goods), which the government said in 2024 it was reviewing.

• 21 Jul 2026Main provisions of the amended E-Commerce Act take effect Tech Times
• 21 Jan 2027Foreign operators above the thresholds must have a designated Korea-based representative Tech Times

Saudi Arabia: no duty under SAR 1,000, VAT on everything, e-invoicing widens

ZATCA exempts personal online purchases below SAR 1,000, including shipping and insurance, from customs duty, but charges VAT on the full declared amount including shipping, insurance and customs fees. Since October 2024, individuals' online-store shipments up to SAR 1,000 carry a SAR 15 declaration processing fee. On 24 July 2026 ZATCA announced Wave 25 of e-invoicing integration for taxpayers whose VAT-able revenue exceeded SAR 187,500 in any year from 2022 to 2025, with integration due by 1 February 2027.

• 24 Jul 2026ZATCA announces Wave 25 of e-invoicing integration Zakat, Tax and Customs Authority (ZATCA)
• 1 Feb 2027Wave 25 taxpayers must complete e-invoicing integration Zakat, Tax and Customs Authority (ZATCA)

Canada keeps one-way courier thresholds and extends CARM courier relief

Under CUSMA, courier shipments from the US or Mexico enter Canada free of duty up to C$150 and free of tax up to C$40; shipments from other origins keep a C$20 combined threshold, and postal shipments do not get the CUSMA courier thresholds. Courier low-value shipments up to C$3,300 get simplified release and accounting. CBSA Customs Notice 26-13 extends operational measures for releasing commercial goods in the courier programme under CARM for 12 months from 12 June 2026, while importers register in the CARM portal, obtain a BN15 and post security for release prior to payment.

• 12 Jun 2026CBSA extends courier low value shipment measures under CARM for 12 months GHY International
• 12 Jun 2027Extended courier measures due to end (12 months from 12 June 2026; exact end date not confirmed) GHY International

Vietnam requires foreign marketplaces to post VND 20 billion deposits

Vietnam's Law on E-commerce (Law 122/2025/QH15) took effect on 1 July 2026 with Decree 248/2026/ND-CP. Foreign platforms with a .vn domain, a Vietnamese-language interface or 100,000 transactions a year with Vietnamese buyers must register; foreign intermediary platforms with ordering functions must hold an escrow deposit of at least VND 20 billion in a Vietnamese bank and name a Vietnam-resident representative. Low-value express imports have paid 10% VAT since 18 February 2025.

• 1 Jul 2026Law on E-commerce and Decree 248/2026/ND-CP take effect KPMG
• 30 Jun 2027Deadline for platforms registered before 1 July 2026 to bring their dossiers into line BizConsult

US state delivery fees: Colorado raises its charge, others weigh one

Colorado's retail delivery fee rose from $0.28 to $0.31 per delivery on 1 July 2026, for motor-vehicle deliveries containing at least one taxable item, and runs at that rate to 30 June 2027 with yearly inflation adjustments. Minnesota charges $0.50 on deliveries of $100 or more by retailers with over $1 million of Minnesota sales. In May 2026 proposals were reported in Vermont, Virginia, Washington and New York; we could not confirm whether any passed.

• 1 Jul 2026Colorado retail delivery fee rises to $0.31 per delivery Sales Tax Institute
• 1 Jul 2027Next possible Colorado inflation adjustment (current rate applies to 30 June 2027) Sovos

Mexico taxes Asian parcels at 33.5% and tariffs non-treaty goods

Since 15 August 2025, rule 3.7.35 of Mexico's foreign trade rules applies a 33.5% global rate to courier imports from countries without a trade agreement with Mexico, against 19% before. US and Canadian courier shipments keep preferential treatment: exempt under $50, 17% from $50 to $117 and 19% above. Since 1 January 2026 tariffs of 5% to 50% apply on 1,463 tariff lines from non-agreement countries such as China, India and South Korea, with textiles at 25% to 35%.

• 1 Jul 2027Next USMCA joint review, which frames the preferential courier treatment for US and Canadian goods (month only) White & Case

US de minimis repeal written into statute from 1 July 2027

Section 70531 of the One Big Beautiful Bill Act (H.R. 1) ends duty-free de minimis entry for commercial shipments from all countries from 1 July 2027. The same section has allowed civil penalties since August 2025 of up to $5,000 for a first violation and $10,000 for each later one against anyone who enters, or facilitates entry of, goods under the exemption in breach of customs law. CBP's current suspension is administrative; the statute makes it permanent.

• 1 Jul 2027Statutory repeal of the de minimis exemption for commercial shipments takes effect Benesch

Indonesia keeps a US$100 floor on cross-border goods sold online

Trade Minister Regulation 19 of 2026 (Permendag 19/2026), in force since 8 June 2026, keeps the US$100 FOB per-unit minimum price for imported goods sold cross-border on platforms, unless listed on a government exemption list that had not been published at enactment. Platforms must show domestic products in the first row of search results and suspend sellers who miss licensing deadlines. Foreign platforms with at least 1,000 consumer transactions, 1,000 packages a year or 1% of domestic internet traffic must appoint a representative office.

• 8 Jun 2026Permendag 19/2026 enters into force; new sellers have six months from registration to obtain licences DFDL
• 8 Dec 2027End of the 18-month compliance window for sellers registered before 8 June 2026 (our calculation from the regulation's start date) DFDL

China extends tax-free returns for e-commerce exports to end-2027

Goods exported under China's cross-border e-commerce customs codes 1210, 9610, 9710 and 9810 between 1 January 2026 and 31 December 2027 can be shipped back within six months of export free of import duty, import VAT and consumption tax, provided they are unsold stock or customer returns in original condition (food excluded). Any export VAT refund must be repaid first. Since 1 April 2026, such returns can re-enter through any customs office in China, not only the office of export.

• 1 Apr 2026Returns of e-commerce retail exports may enter through any customs office nationwide State Council of the PRC (english.gov.cn)
• 31 Dec 2027Last export date covered by the returns tax relief (Announcement 2026 No. 16) China Briefing

EU packaging regulation: empty space limit for e-commerce boxes

The Packaging and Packaging Waste Regulation (EU) 2025/40 has applied since 12 August 2026. Non-EU companies shipping directly to EU consumers must appoint an authorised representative for producer responsibility, harmonised labels follow from 2028, and from 1 January 2030 operators filling transport or e-commerce packaging must keep the empty space ratio at or below 50%, with filler counted as empty space.

• 12 Aug 2026General application of the regulation Latham & Watkins
• 1 Feb 2028Commission due to publish harmonised calculation methods for empty space (month only, per trade press) Packaging Gateway
• 12 Aug 2028Harmonised material composition label required (or later, depending on implementing acts) Latham & Watkins
• 1 Jan 2030Maximum 50% empty space ratio for transport and e-commerce packaging Latham & Watkins

EU €3 duty per tariff line on parcels under €150

Since 1 July 2026 the EU charges a flat €3 customs duty on low-value e-commerce consignments that used to enter duty-free under the €150 threshold. The duty is due on each different category of item in a parcel, identified by tariff subheading: the Council's example of one silk blouse and two wool blouses pays €6. It is an interim measure that runs to 1 July 2028 and can be extended.

• 1 Jul 2026Flat €3 duty applies to low-value e-commerce consignments Council of the European Union
• 1 Jul 2028Interim duty due to end, with the option to extend it as appropriate Council of the European Union

US rebuilds tariffs on Section 301 after IEEPA and Section 122

After the Supreme Court struck down the IEEPA tariffs on 20 February 2026, a 10% Section 122 surcharge applied from 24 February until it expired on 24 July. It was replaced the same day by Section 301 tariffs tied to forced-labour import enforcement: 12.5% on products of China, Brazil, Vietnam and 35 other economies, 10% on Canada, Mexico, the UK, India and others, with USMCA goods of Canada and Mexico entered duty-free, Section 232 goods, pharmaceuticals and civil aircraft excluded. Refunds of IEEPA duties run through CBP's phased CAPE process, and some remain tied up in the courts.

• 24 Jul 2026Section 122 surcharge expires and Section 301 tariffs of 10% or 12.5% on 60 economies take effect Global Trade Alert

US 50% Section 338 duty and import bans hit Canadian goods

Under Section 338 of the Tariff Act of 1930, a 50% duty has applied since 22 August 2026 to about $20 billion of Canadian goods across 554 tariff lines, including alcohol, dairy, maple syrup, plywood and ice hockey equipment, with no exemption for USMCA-qualifying goods. Proclamations signed on 8 September widened the duty list from 15 September (adding items such as cheese, furniture and lighting) and banned imports of certain Canadian alcohol, dairy products and motorcycles over 800 cc from 29 September.

• 22 Aug 202650% Section 338 duty takes effect on 554 tariff lines of Canadian goods Davis Wright Tremaine
• 15 Sep 2026Widened duty lists take effect Troutman Pepper Locke
• 29 Sep 2026Import bans on certain Canadian alcoholic beverages, dairy products and motorcycles over 800 cc take effect Troutman Pepper Locke

Canada's counter-tariffs reach low-value US parcels

Since 8 September 2026 Canada has applied surtaxes of 15%, 25% and 50% to C$27.6 billion of US goods, including steel, aluminium, furniture, apparel, appliances, dairy and seafood. CBSA guidance (Customs Notice 26-23) says the surtax applies even to goods that would otherwise qualify for relief under the Postal Imports Remission Order or the Courier Imports Remission Order, so low-value parcels from US retailers are not carved out.

• 8 Sep 2026Canadian surtaxes on C$27.6 billion of US goods take effect, including on low-value postal and courier shipments GHY International

Argentina opens the postal channel to US$3,000 shipments

Decree 604/2026, published on 17 July, unified the treatment of postal and courier imports, with a duty exemption for shipments up to US$400 limited to five a year per person. ARCA General Resolution 5884/2026 of 30 July lets the official postal operator deliver door to door shipments of up to US$3,000 FOB for personal use, up to three units of the same item, with the option to pay duties before arrival.

• 17 Jul 2026Decree 604/2026 published, unifying postal and courier regimes MyContador
• 30 Jul 2026ARCA General Resolution 5884/2026 extends the US$3,000 cap to postal shipments Boletín Oficial de la República Argentina (ARCA)

Chile collects 19% VAT through platforms on goods up to US$500

Since 25 October 2025, under Law 21.713, foreign platforms collect 19% VAT at checkout on goods up to US$500 bought from abroad and declare it quarterly to the tax authority, the SII. The first two periods raised about US$94 million from about 30 platforms, with AliExpress, Amazon, Temu, Shein and eBay the largest contributors.

• 4 May 2026SII reports about US$94 million collected over the first two quarterly periods La Tercera

Colombia keeps US$200 VAT relief after court blocks cut

The government cut the VAT exemption for low-value postal and courier imports from US$200 to US$50 through emergency decrees (1474 of 2025 and 044 of 2026), but the Constitutional Court suspended them on 29 January and struck down the emergency on 9 April, restoring the US$200 threshold. The Colombian e-commerce chamber now asks for digital platforms, rather than couriers, to collect VAT on each transaction, and says proposals have gone to the Finance Ministry and Congress.

• 9 Apr 2026Constitutional Court strikes down the economic emergency; US$200 VAT threshold restored Tributi
• 28 Sep 2026E-commerce chamber calls for platform collection of VAT on low-value imports El Universal

Thailand taxes every online import from the first baht

Since 1 January 2026, imported goods bought online pay 7% VAT and import duty from 1 baht, ending the 1,500 baht exemption. Officials estimated about 250 million parcels a year worth over 45 billion baht would be affected, with duty around 30% for clothing and footwear and around 20% for bags. Lazada, Shopee, SHEIN, TikTok Shop and Temu agreed with Customs to collect at checkout; on Thailand Post items tax is paid at delivery, and couriers pre-pay and recover it.

India removes the value cap on courier exports

From 1 April 2026, India removed the INR 1 million (Rs 10 lakh) per-consignment ceiling on courier exports through Notifications 33/2026 and 34/2026-Customs (N.T.). Uncleared goods can be returned or re-exported after 15 days if not prohibited or under enforcement action, re-import declarations for e-commerce returns carry more data, and authorised couriers bear storage charges on goods unclaimed beyond 30 days.

• 1 Apr 2026Amended courier import and export regulations take effect India Briefing

Turkey abolishes the €30 duty-free allowance on postal and express imports

A presidential decision published in the Official Gazette on 7 January 2026, effective 30 days later, removed the €30 duty-free allowance for non-commercial goods imported by post or express. Such imports now pay a flat 30% on EU-origin goods and 60% on goods from elsewhere, with an extra 20% on certain products; medicines and dietary supplements keep an exemption up to €1,500. The limit had already been cut from €150 to €30 in August 2024.

Egypt: advance cargo data for air freight, e-commerce track in design

Egypt made Advance Cargo Information (ACI) mandatory for all air freight from 1 January 2026: air waybills must carry an ACID number obtained by the Egyptian importer and a consignor code, or shipments face rejection, fines or return. Inbound air cargo processing fees were cut to US$95 per consignment from US$175 for a six-month introductory period. On 28 September 2026 customs head Ahmed Amawi set out a roadmap for cross-border e-commerce based on pre-arrival data and risk-based parcel classification, with EU, GIZ and ITC support, without implementation dates.

• 28 Sep 2026Customs presents cross-border e-commerce roadmap at a workshop with EU, GIZ and ITC Al-Dostor

ICS2: advance safety data now required for every mode into the EU

The Import Control System 2 requires an entry summary declaration with safety and security data before goods arrive in the EU. Postal and express consignments by air have been covered since 2023; road and rail were the last phase. Since 1 June 2026, every consignment entering the EU by any means of transport should have a valid declaration, after national derogations ended.

• 1 Jun 2026Valid entry summary declaration expected for all consignments by any mode; temporary derogations in 14 member states end European Commission, DG Taxation and Customs Union

Romania: 25 lei fee on non-EU parcels under €150

Since 1 January 2026 Romania has charged a national logistics fee of 25 lei, about €5, on parcels under €150 from outside the EU delivered to Romania, regardless of the member state of entry. Couriers and postal operators must check that it has been paid, keep records for five years and report, with penalties of up to 10,000 lei. Romanian press reports that it applies alongside the EU €3 duty.

• 1 Jul 2026EU €3 duty starts and applies alongside the Romanian fee StartupCafe

UK packaging EPR: fees now vary with recyclability

Under the UK's packaging extended producer responsibility scheme, large producers (over £2 million turnover and 50 tonnes of packaging a year) pay fees for household packaging. Year 1 used flat base fees; from year 2 (2026-27) fees are modulated by a red, amber, green recyclability rating. PackUK expects to recover about £1.56 billion in 2026-27.

• 1 Jul 2026First liability notices for 2026-27 scheduled (month only) Packaging Gateway

China's draft E-Commerce Law rewrite reaches logistics and adds countermeasures

A draft amendment to China's E-Commerce Law, published for comment in July 2026, would extend oversight from platforms and merchants to the wider platform economy, including logistics providers, payment processors, data infrastructure and AI shopping agents. It raises maximum fines from RMB 2 million to RMB 5 million, keeps platforms jointly liable when they outsource duties, and adds a clause on countermeasures to protect Chinese companies abroad.

• 4 Aug 2026Public comment period on the draft closed The Next Web

Philippines keeps its PHP10,000 de minimis under review

Imports valued at PHP10,000 or less enter the Philippines free of duty and tax, under a threshold set in 2016 that the Finance Secretary may adjust every three years. The Department of Finance said in May 2025 it was reviewing the rule. In March 2026 the Philippine Retailers Association estimated that about PHP57.4 billion of goods a year enter under it and asked for a lower threshold rather than abolition.

UK product safety reform: new duties for online marketplaces

Using powers in the Product Regulation and Metrology Act 2025, the government consulted until 23 June 2026 on reforming the UK's general product safety framework and market surveillance. Online marketplaces would have to exercise due care to prevent, identify and remove dangerous products, verify sellers and act against repeat offenders. Detailed duties will come through secondary legislation; no implementation dates have been set.

• 23 Jun 2026Consultations close; government response and secondary legislation to follow (no date announced) Lewis Silkin

WTO duty moratorium on electronic transmissions lapses; 66 members go plurilateral

WTO members failed to renew the moratorium on customs duties on electronic transmissions at the 14th Ministerial Conference in Yaoundé (26 to 30 March 2026), so it lapsed, the first lapse since 1999. 66 members representing about 70% of world trade began interim implementation of the plurilateral E-Commerce Agreement, which includes a commitment not to impose such duties; it enters into force once 45 members complete domestic acceptance. India and other developing members argue the moratorium costs them tariff revenue.

France: €2 small parcel tax suspended for the EU duty

France applied a national levy of €2 per category of article on low-value imports bought from non-EU platforms from 1 March 2026. It was suspended from 1 July 2026 when the EU €3 duty took over, under Decree No. 2026-589 of 3 July 2026. The levy is suspended, not repealed.

• 1 Jul 2026National levy suspended as the EU €3 duty applies Service-Public.fr (French administration)
• 3 Jul 2026Decree No. 2026-589 sets the legal basis Service-Public.fr (French administration)