Global eCommerce is entering a period of heightened scrutiny as regulators in the UK, US, and EU grapple with valuation abuse, misclassification, and widespread non-compliance. At the centre of the debate are BIRDS and De Minimis simplifications, which have helped accelerate eCommerce trade but are increasingly being tested by inconsistent application and loopholes. This session will explore both the opportunities and the risks: how businesses can still leverage existing UK and EU simplifications effectively, while recognising the tightening enforcement environment that is beginning to reshape how customs authorities view online trade flows. We will examine current compliance challenges, practical ways to stay cost-competitive without breaching the rules, and how to prepare for potential changes if simplifications are restricted or withdrawn. Looking ahead, the discussion will also highlight market trends, strategic approaches leading companies are adopting, and what a “post-simplification” world could mean for retailers, logistics providers, and consumers alike.