E-commerce at the border: Understanding customs and indirect taxes for United States and European Union markets

This report helps small businesses comply with trade rules when selling goods through e-commerce to the European Union and the United States.

It addresses related import conditions and the role of customs authorities in collecting duties for e-commerce. In addition, the report covers the importance of correctly accounting for and paying indirect taxes. It also explains the new procedures that the European Union is introducing from July 2021 implying new obligations for sellers and marketplaces.