More current articles for you, then.

2024 on tariffs. Passed EU Parliament. Now in the EU Council:

https://ecommercenews.eu/exemption-on-import-duties-to-end-in-2028/

Current on VAT. Collection now will be seller's responsibility, whether they use IOSS or not. Not using IOSS places a huge burden on the seller:

https://marosavat.com/proposal-for-ioss-expansion-by-2028/

And here's is an AI summary of the situation:

"No, the use of the Import One-Stop Shop (IOSS) is not currently mandatory. It is an optional, EU-wide scheme that simplifies the collection, declaration, and payment of VAT for e-commerce businesses that sell low-value goods (under €150) to customers in the EU. 

However, new EU customs reforms going into effect in 2028 will increase the pressure on businesses to use the IOSS by making the alternative options for compliance more burdensome. 

What happens if you do not use IOSS?

If an eligible business chooses not to use IOSS, they are still obligated to charge, declare, and pay VAT to the EU. Without the simplified IOSS process, the alternatives include: 

Customer pays at delivery: The importer (such as a postal service or courier) will collect the VAT directly from the customer before the goods are delivered. This can result in an unexpected fee for the customer and slower delivery times due to customs delays.Register in multiple countries: The seller must register for VAT in every EU country to which they ship goods and file separate VAT returns for each.Register with a tax representative: Under the rules taking effect in 2028, some sellers will be required to appoint a tax representative in the EU to manage their VAT obligations if they don't use IOSS. 

How the 2028 reforms will affect IOSS usage

Beginning in 2028, EU reforms will effectively eliminate the option for postal services and couriers to collect VAT directly from customers for shipments under €150. This change is intended to shift VAT responsibility to the seller or online marketplace, thereby incentivizing the use of the IOSS. 

For businesses, this means the choice will essentially be between the streamlined IOSS system or a much more complex process involving multiple VAT registrations across the EU."

The EU wants to (and is systematically moving to) shut down their de minimis, and make it the seller's responsibility to collect both VAT and tariff duties. Deny it all you want. Their intent and direction is the same as the US approach. The difference is in how each is executing it. The EU is going there gradually and systematically. The US is trying to just BE there, not go there, which is the most chaotic possible method, and "not too bright." If the current mess does go away (there may be relief from the Supreme Court in the next few months) US de minimis has still been abolished by law, effective in 2027. What tariffs and tariff rates then get applied, and how they will be collected remains to be seen, but if the current US actions are any indicator, they will try to go in the same direction as the EU, and now finally be forced (perhaps, hopefully) to be as systematic as the EU about it.