EU customs reform has entered into force
The reform of the customs system of the European Union has entered into force. It marks the beginning of a comprehensive realignment of European customs law and is intended to gradually make the existing system simpler, more digitalized and more data-driven.
Following formal adoption by the Council of the European Union and the European Parliament, the reform was published in the Official Journal of the European Union on September 19, 2026. The Council of the EU gave its final approval to the reform package on September 3, 2026; the European Parliament approved the outcome of the trilogue negotiations on September 16, 2026. The political agreement between the Council and Parliament had previously been reached on March 26, 2026. The reform was based on proposals by the European Commission dated May 17, 2023.
The legal basis is Regulation (EU) 2026/2108. It repeals the previous Regulation (EU) No. 952/2013. The new Regulation entered into force on September 20, 2026. However, the substantive provisions will apply only from September 21, 2027, the date on which the previous Union Customs Code is repealed.
Modernization of the Union Customs Code
More digital and data-driven customs procedures
The core of the reform is a modernized Union Customs Code. The EU customs system is thereby to be better aligned with developments in international trade. According to the European Commission, this concerns in particular changing geopolitical risks, the sharp increase in electronic commerce and higher consumer protection requirements.
A key element is the EU Customs Data Hub. This EU customs data platform is intended to gradually replace the current multitude of national IT structures. According to the available information, this currently concerns around 111 national IT systems.
Use of the platform is scheduled in phases:
- mandatory for e-commerce from July 1, 2028,
- voluntary for other economic operators from March 1, 2031,
- mandatory for all affected economic operators from March 1, 2034.
The full introduction of the new system is to be completed by March 1, 2034.
Implementation period for Member States
The Member States have twelve months to fully implement the new rules. The implementing provisions must also be adopted within this period.
This means that the reform will not take effect in a single step, but will be integrated into the existing customs framework in several stages. For companies with cross-border flows of goods, the chronological sequence of the individual application dates may therefore be of particular importance.
New EU customs authority in Lille
Tasks of the EUCA
In addition to the recast of the Union Customs Code, the reform provides for the establishment of a new EU customs authority. This authority is referred to as the EU Customs Authority, or EUCA. Its seat is in Lille.
The EUCA is intended to coordinate the national customs administrations, operate the EU customs data platform and assume tasks in risk management. In Lille, around 250 staff members are to coordinate customs measures and support the national customs authorities.
Decision on the seat
Nine cities had applied to host the new customs agency. The Council and Parliament chose Lille on March 25 and 26, 2026.
The establishment of the EUCA is part of the structural reorganization of the customs system. In particular, it is intended to help consolidate practical cooperation among national customs administrations more strongly at Union level.
New requirements for electronic commerce
Platforms as deemed importers
The reform also contains significant changes for online trade in goods from third countries. From 2028, online platforms not established in the EU will themselves be treated as deemed importers. They will therefore be directly liable for customs law obligations.
In addition, the new Regulation defines the term importer independently for the first time in Art. 13 Regulation (EU) 2026/2108. The previous Union Customs Code did not contain a corresponding standalone definition.
Sanctions for breaches of obligations
For online platforms that fail to comply with their customs obligations, the reform provides for fines of up to 6 percent of the annual import value of the goods imported in the previous year. In addition, the withdrawal of customs simplifications may be considered.
In cases of systematic misstatements, the new requirements also provide for temporary market bans for platforms. The rules thus reflect the particular role of platforms in cross-border electronic commerce.
Changes for low-value consignments
Removal of the previous customs exemption threshold
The customs exemption threshold of EUR 150 was abolished on July 1, 2026. Since that date, a flat-rate duty of EUR 3 has applied on a transitional basis to low-value consignments below EUR 150.
This change is connected with the more comprehensive recording of third-country consignments in electronic commerce. It is intended to standardize the handling of such imports during the transitional phase.
Union Handling Fee from November 2026
From November 1, 2026, an additional EU-wide handling fee will apply. This so-called Union Handling Fee amounts to EUR 2 per product group contained in the parcel for third-country consignments.
The fee is levied by the national customs authorities. Its amount is set by the European Commission; it is then to be reviewed every two years.
New “Trust and Check Trader” status
In addition to the existing AEO status, the reform introduces the new “Trust and Check Trader” status. This status will be available from September 21, 2027.
From July 1, 2028, this status is intended to enable the self-release of goods. This adds another element to the system of trust-based simplifications in customs procedures.
Assessment by the European Commission
The European Commission regards the reform as the beginning of a new phase for the European customs system. The responsible Commissioner Maroš Šefčovič, in charge of trade and economic security, interinstitutional relations and transparency, commented publicly on the entry into force of the reform.
According to the Commission, the reform focuses in particular on the modernization of customs procedures, greater use of data and better management of current challenges in international trade in goods. This includes, among other things, electronic commerce, consumer protection and changed risk situations in global trade.
Significance for companies and cross-border trade
The EU customs reform affects numerous areas of trade in goods with third countries. Companies, platform operators and other economic operators will have to deal with a new regulatory framework phased in over several years. The respective application dates of Regulation (EU) 2026/2108 and the associated implementing provisions remain decisive.
For companies, investors and high-net-worth individuals, questions relating to the new customs framework, official responsibilities and public law requirements in international trade can be of considerable practical importance. MTR Legal Rechtsanwälte provides support on corresponding issues in the field of public law; further information can be found at Legal advice in public law.
