What counts as e-commerce?

Publication date 01-10-2026 | Last update 01-10-2026

Customs uses the term e-commerce to refer to shipments of goods that are sold online to consumers in the European Union (EU), for example, through a web shop or online platform.

E-commerce shipment

A shipment is considered e-commerce in the following case:

• The goods are sold online.
• The sender is a company outside the EU.
• The recipient is a consumer within the EU.

Value below € 150

Many e-commerce shipments have a value of up to €150. Special rules apply to these shipments, such as:

• Import fee of € 3
• The option to declare VAT via the Import One-Stop Shop (IOSS)
• The option to submit a simplified import declaration (H7)