EU has introduced a EUR 3 customs flat charge for low-value B2C consignments from third countries, effective 1 July 2026. The measure replaces the former EUR 150 de-minimis exemption and applies to parcels valued up to EUR 150, including shipments from the United Kingdom.

Morocco has launched a dedicated VAT platform for digital services, targeting global tech giants. The DGI requires foreign providers to register, file quarterly declarations and remit VAT. The move aligns Morocco with about 30 OECD and EU countries.

The European Commission has issued new guidance to improve Entry Summary Declaration data quality for the Import Control System 2. The guidance stresses accurate, detailed shipment information and updates the stop words list, removing generic descriptions such as parts, various or general merchandise. With the NCTS Phase 6 derogation ending on 1 June 2026, operators must ensure compliance before submitting shipments to the EU.

The European Union has ended temporary derogations linking the New Computerised Transit System Phase 6 and Import Control System 2, requiring all consignments entering the EU customs territory to be covered by a valid Entry Summary Declaration from 1 June 2026. Economic operators must align customs software and data exchange procedures with the new technical specifications to avoid delays or rejected declarations.

EU VAT registration may be required for US e-commerce sellers who store goods in Europe or import products into an EU country. The guide outlines registration timelines, filing frequencies, and fiscal representative requirements for key EU markets such as Ireland, Germany, Estonia, Netherlands, Spain, Latvia, Lithuania, United Kingdom, France, and Italy.

The EU's ViDA package introduces a comprehensive overhaul of the VAT framework, affecting UK exporters trading with EU customers. Key milestones include mandatory e-invoicing from 14 April 2025, OSS clarifications on 1 January 2027, and real-time reporting from 1 July 2030.

The European Commission has launched a public consultation on new implementing rules for the Carbon Border Adjustment Mechanism (CBAM), effective from 1 January 2026. The draft regulation provides guidance on claiming deductions for carbon prices paid outside the EU, establishes common methodologies, documentation, verification procedures, and evidence requirements, and requires importers to be Authorized CBAM Declarants with annual reporting and certificate surrender obligations. Importers of covered goods such as steel, aluminium, cement, fertilisers and hydrogen should monitor the outcome as it will affect compliance and financial obligations.

Botswana has introduced new VAT rules for non‑resident digital service providers, requiring registration from 1 June 2026 if supplies exceed BWP 500,000, charging 14 % VAT on B2C services from 1 October 2026, and applying a reverse‑charge regime for B2B services from 1 August 2026. The Value Added Tax (Amendment) Act, 2025, and accompanying regulations provide a simplified reporting framework for these providers.

The Serbian customs authorities will launch NCTS 6 on 28 May 2026 at 21:00, with the system unavailable for 5–6 hours. Activation of Phase 6 occurs on 29 May 2026 during the morning. TransitNet will enable a “Wait” scenario that allows transit declarations to be submitted with security codes 0 or 2, and will automatically attach the IC2 MRN when the IC2 service is selected. Clients are advised to include the IC2 MRN in transit declarations for shipments routed through Croatia or Bulgaria.

This guide explains the UK VAT invoice requirements for 2026, detailing the 14 mandatory fields for full invoices, the simplified format for supplies up to £250, and the 30‑day issuance deadline. It also covers retention rules, the £250 threshold, and how invoice rules change for cross‑border sales to the EU, UAE, and Saudi Arabia.

This guide explains how marketplace facilitator laws in the US, UK, and EU affect sellers on Amazon, Etsy, and eBay. It details the thresholds and dates for state‑level facilitator duties, the role of platforms in collecting and remitting sales tax, and the need for sellers to maintain separate permits for other sales channels. Key dates include Utah's July 1, 2025 change, Illinois' January 1, 2026 shift, and Alaska's January 1, 2025 simplification.

From 1 July 2026 the EU will eliminate the €150 de‑minimis customs exemption and impose a flat €3 duty on low‑value imports, applied per HS tariff code even when the Import One‑Stop Shop (IOSS) is used. France will add a €2 handling fee per tariff classification on top of the EU duty. The €3 duty is a temporary measure that will be removed in 2028 when the EU Customs Data Hub regime takes effect.