According to information released by the European Commission, the EU recorded approximately 4.6 billion low-value consignments imported from non-EU markets in 2024. The introduction of a flat customs duty is intended to:

The regulation applies to B2C consignments delivered directly to EU consumers and does not apply to traditional commercial exports or bulk shipments.

Key Considerations for Vietnamese Exporters

For Vietnamese businesses serving the EU market through e-commerce and B2C channels, the new policy introduces several important considerations:

• Higher per-order costs, driven by the fixed customs fee and related tax obligations;
• Increased pressure to reassess transport models, particularly for small, high-frequency shipments;
• The need to proactively review customs declaration processes, VAT compliance and transport solutions to ensure readiness once the regulation comes into force.

Early preparation will help businesses minimise disruption and adjust their EU export strategies in a timely manner.

Supporting EU-Bound Exports with Vantage Logistics

Drawing on its experience in B2C and e-commerce shipments from Viet Nam to Europe, Vantage Logistics works alongside exporters to review and adapt their logistics structures, with a focus on:

• Assessing packaging, consolidation and order structures to align with the new fee mechanism;
• Reviewing customs declaration processes and VAT management in line with EU requirements;
• Advising on combined transport solutions to balance cost efficiency and delivery timelines.

Proactive planning and early adjustments will enable businesses to maintain operational stability and continue serving the EU market from 2026 onwards.

Contact Vantage Logistics to discuss and prepare a suitable logistics approach for your EU export operations today.