EU import rules in 2027: the first payments and deadlines

The new EU import rules started in 2026. In 2027 importers start to pay under these rules. Carbon certificates under CBAM go on sale, the first carbon declarations are due and the deforestation rule also applies to the smallest companies. The Council adopted the reformed EU customs code on 3 September 2026. It applies in stages, and its central data hub is expected to start for e-commerce in July 2028.

Companies outside the EU can deal with these dates in two ways. With their own EU entity, they meet each deadline themselves, which is a commercial advantage. Companies that only ship goods pay others to meet the deadlines for them.

CBAM: from registration to payment

The EU's carbon charge at the border is the Carbon Border Adjustment Mechanism (CBAM). In 2027, importers start to pay under CBAM. Certificate sales open on 1 February 2027 on the common central platform. Certificates for 2026 imports follow the 2026 prices of the EU Emissions Trading System (EU ETS), with one price per quarter. From 1 January 2027, the price is calculated every week. The first annual declaration, for calendar year 2026, is due by 30 September 2027. Under the Omnibus package, two rules were eased. From 2027, declarants must hold certificates for 50 percent of their embedded emissions at the end of each quarter, first on 31 March 2027. Updated CBAM benchmarks apply to goods imported from 1 January 2027. In December 2025 the Commission proposed extending CBAM to more products made from steel and aluminium (downstream products). This is a proposal: the European Parliament and the Council still have to agree. You can be the CBAM declarant yourself with an EU entity for CBAM.

EUDR: the deforestation rule reaches everyone

From 30 December 2026, the EU Deforestation Regulation (EUDR) applies to large and medium companies. It applies to micro and small companies from 30 June 2027. For wood products that the EU Timber Regulation already covered, the December date applies to companies of every size. These dates come from Regulation (EU) 2025/2650 of December 2025. That amendment also made the rules simpler for downstream companies: they are exempt from filing due diligence statements. The EUDR applies to coffee, cocoa, palm oil, rubber, soy, cattle and wood. A company that files its own due diligence statements has the compliance records in its own name. You can read more about becoming the EU operator under the EUDR.

E-commerce: the 2026 rules remain in force

Since 1 July 2026, customs duty applies to parcels from the first euro. For parcels worth €150 or less, this is a temporary customs duty of €3 per distinct item (each different type of product), until 1 July 2028. From 1 November 2026, a separate EU handling fee of €2 per distinct item is expected to apply to parcels sent to consumers from outside the EU. These rules continue in 2027. Companies that import in bulk through a Dutch entity keep their advantage. You can read more about e-commerce through the Netherlands.

The customs framework of 2028

These dates are part of the full EU customs reform. The reform includes a European Customs Authority and a central data hub. The company established in the EU is responsible for the import data. Companies can meet all these rules with one EU entity. That entity has the EORI number, the licences and the data relationship with customs. In the Netherlands, this entity can use Rotterdam, Schiphol and the Article 23 deferment of import VAT. Read more about entering the EU market through the Netherlands.

Every EU deadline up to 2030, each with its official source: the EU compliance calendar 2026 to 2030.

Frequently asked questions

What happens with CBAM certificates in 2027?

Sales of CBAM certificates open on 1 February 2027 on the common central platform. Certificates for 2026 imports follow the 2026 prices of the EU Emissions Trading System (EU ETS), with one price per quarter. From 1 January 2027, the price is calculated every week. The first annual declaration, for 2026, is due by 30 September 2027. From 2027, declarants must hold certificates for at least 50 percent of their embedded emissions at the end of each quarter, first on 31 March 2027.

When does the EUDR apply to small companies?

Micro and small companies fall under the EU Deforestation Regulation from 30 June 2027. For wood products that the EU Timber Regulation already covered, the date of 30 December 2026 applies to companies of every size. Large and medium companies must comply from 30 December 2026.

Is the €3 customs duty on parcels permanent?

This customs duty is temporary. It applies from the removal of the €150 exemption on 1 July 2026 until 1 July 2028. The Council adopted the new customs framework on 3 September 2026, and it applies in stages. It includes a European Customs Authority and a central data hub.

Why is your own EU entity useful under these rules?

Under each rule, a company established in the EU is responsible. This is the authorised CBAM declarant, the EUDR operator or the importer of record. With its own Dutch BV, a company can take these roles itself. A company that only ships goods must pay another company to take these roles.