28/09/2026
On 19 September 2026, Regulation (EU) 2026/2108 on the new Union Customs Code and the establishment of the European Union Customs Authority was officially published in the Official Journal of the European Union. According to the National Tax and Customs Administration (NAV), the new Code, adopted after almost three and a half years of intensive legislative work, fundamentally reshapes the European import and customs system, gradually replacing the previous Union Customs Code under Regulation (EU) No 952/2013. The Regulation entered into force on 20 September 2026, although most of its provisions will generally apply from 21 September 2027, with certain rules applying earlier or later.
The main pillars of the modernised Union Customs Code and the related customs reform measures, some of which were adopted earlier, as well as the changes affecting consumers, can be summarised as follows:
1. Greater customs responsibility for online marketplaces and sellers
The reform transfers a substantial part of customs obligations from consumers to professional participants in the e-commerce supply chain. Depending on the sales arrangement, the seller or the online platform facilitating the sale may act as the distance-selling importer. In future, major platforms such as Temu and AliExpress may, in certain cases, be responsible as importers for providing the required customs data, settling the related customs charges and ensuring that products comply with applicable EU requirements.
The reform also aims to give consumers a clearer picture of the full amount payable at the time of purchase and reduce the likelihood of their facing previously unknown customs charges or administrative obligations when a parcel arrives.
2. EU Customs Data Hub
A single European digital data hub will be established to gradually replace the member states’ own national systems, alongside a central EU customs authority to coordinate processes. This new, unified digital platform could replace more than 111 separate customs IT systems currently operating in the member states. Real-time data would make risk analysis more consistent and efficient, while lower IT operating costs could generate savings of more than EUR 2 billion a year for member states.
The system will go live for e-commerce on 1 July 2028, become available for voluntary use by other economic operators from 1 March 2031 and, following a phased roll-out, become mandatory for all affected economic operators by 1 March 2034.
3. New EU customs authority
Another key element of the reform is the establishment of the European Union Customs Authority, based in Lille. As a new decentralised EU agency, it will not replace national authorities but will bring coordination and risk management to EU level. By analysing continuously updated export and import data from the EU Customs Data Hub, the authority will help identify and prioritise consignments requiring closer inspection, define priority areas and play a central coordinating role in customs crises.
4. Trust and Check status
The reform package introduces a new category of economic operator called “Trust and Check”, promising significant administrative simplifications for the most compliant businesses. Importers, exporters and indirect customs representatives established in the customs territory of the Union may apply for this status if they meet the conditions specified in the legislation. Operators that ensure full transparency in their activities, provide accurate data and give the authorities direct access to their electronic systems can expect fewer inspections and much more flexible customs payment terms. Further simplifications may also become available in certain cases, including the release of goods without intervention by customs authorities. The existing AEO status will, however, remain in place.
5. Related change: the EUR 150 customs duty exemption has ended, with a temporary EUR 3 duty applying
Under a previously adopted rule that is legally separate from the overall customs reform, the exemption from customs duty for imported goods worth less than EUR 150 ended on 1 July 2026. This measure directly regulates the market for low-cost goods arriving from third countries (for example, from China via the Temu, Shein and AliExpress platforms).
From 1 July 2026 to 1 July 2028, the exemption is temporarily replaced by a uniform fixed customs duty of EUR 3 on low-value imported goods, calculated per item for customs purposes. This fixed amount will make orders of inexpensive mass-produced goods from overseas noticeably more expensive, while also protecting the competitiveness of EU traders. The legal basis for the EUR 3 duty is not the new Union Customs Code but the separately adopted Regulation (EU) 2026/382; it is distinct from the separate EU handling fee associated with the new Union Customs Code.
