Cross-Border E-commerce

Selling abroad became both easier and more complicated in 2026. Easier, because the micro-export limit rose to 600 kilograms and EUR 30,000 on 3 January 2026 and the e-A.TR process became automatic. More complicated, because customs rules in the destination markets tightened at the same time.

The micro-export article covers the ETGB process end to end: who files the declaration, which documents are required, how the VAT refund works, which government incentives are still active, and what the new limit changes in practice. The difference between letting the courier file as an indirect representative and working with your own customs broker is also covered.

The market selection article compares the current state of three major markets: the removal of the EUR 150 relief in the European Union, the end of de minimis treatment in the United States, and the changes announced in the United Kingdom. It closes with six questions that determine which market still makes sense for your product category and price band.

Market selection looks like a marketing decision but is in practice a cost decision. The material here focuses on the regulation and the cost table you need before making it.