IBA Annual Conference Copenhagen 2026
4 Oct - 9 Oct 2026
Session information
Customs fraud and enforcement in cross-border e-commerce
Thursday 8 October (1615 - 1730)
Committee(s)
International Trade and Customs Law Committee
(Lead)
Description
Cross border e-commerce has grown exponentially in the past decade, creating unprecedented challenges to border controls. The inability for customs authorities to control compliance in billions of small parcels has resulted over time in the importation of products that often do not comply with product regulations, supply chain due diligence requirements, and are imported in fraud to customs duties and other import taxes.
As a reaction, in 2025, the United States removed the de minimis exemption that allowed the importation of those products duty free. The European Union adopted in March 2026 an entirely new customs code, and created a new customs authority and central EU customs data hub, to better control its borders and address the challenge of cross-border e-commerce. The EU will also remove its own de minimis exemption on 1 July 2026. These recent changes will have a profound impact on anyone involved in cross border e-commerce: logistics operators, platforms and sellers in China and elsewhere. Flows of products that were intended for the US and EU are likely to be directed to other markets. The recent customs reforms will have an impact on all imports, beyond ecommerce.
Our panel of customs lawyers and officials from customs authorities and the European Commission will review and discuss these issues and be there to answer your questions.