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Taxation and Customs Union

Goods bought online

Customs handle the huge and ever-increasing number of goods bought online and imported directly to consumers into the EU. It is part of customs function to oversee the additional risks brought by e-commerce to EU citizens and businesses.

Banner - Customs union in number 2024

Ever increasing share of customs activity 

A huge share of imports handled by customs are goods bought online and directly imported to consumers into the EU (‘e-commerce’). Over the last two years, the volume of e-commerce has doubled each year, to reach an estimate of 4.6 billion e-commerce items in 2024. 

Evolution of the total number of import declarations, showing the surge in ‘e-commerce’ shipments (here proxied by the number of H7 declaration – a specific simplified customs form introduced in 2021 to deal with low-value consignments, especially for e-commerce shipments) compared to the volume of more traditional trade (non-H7) (EU27, billion items, 2020-2024) 

Line chart showing the total number of import declarations (in billions) from 2020 to 2024.
TAXUD (CUP Network and SURV)

Most goods bought online carry very low price tags

Infographic showing the number and value of imported items in 2024 for e-commerce (H7) versus conventional trade (Non-H7).
EU Surveillance database and CUP

Online goods deliveries from abroad account for the lion’s share of imports in terms of parcels (around 90% of the 4.9 billion imported items in 2024 made use of the specific simplified H7 form), but amount to only around 1.1% of total import value, as the average price in this segment is less than 8 €

Most e-commerce products are exported from China

Pourcentage of products imported by country

Products by CN code

A challenge for customs

The recent and constant surge of imported ‘e‑commerce’ generates, in addition to the capacity challenge, additional risks for the EU, its citizens and business. 

The communication "A comprehensive EU toolbox for safe and sustainable e-commerce", published in February 2025, recognises the risks and challenges to customs and discusses possible measures to make customs and market surveillance authorities more resilient and effective, in particular through an advanced implementation of the Customs Union Reform, as well as through other measures (a possible non-discriminatory handling fee for imported goods delivered directly to consumers).