EU Customs Reform

The EU Customs Reform is a reform of the Union Customs Code (UCC), that is, the common customs legislation of the EU countries. In addition, an EU Customs Authority and an EU Customs Data Hub will be established as part of the reform. The reform also introduces changes for e-commerce.

The aim of the reform is to speed up and improve the efficiency of the operations of the customs authorities in the EU countries. The reform will be implemented in stages over the years 2023–2034. It is the most comprehensive reform of the EU Customs Union since its establishment in 1968.

On 26 March 2026, the Council of the European Union and the European Parliament agreed on the new changes to the legislation. The Council and the Parliament will continue their work on finalising the legislative package before it is finally passed by the legislators. The aim is for the new Union Customs Code to enter into force by the end of September 2026.

The customs reform is advancing

In 2026

During 2026, the EU Customs Authority will be established in Lille, France.

In March 2026, the European Parliament and the Council of the European Union took the decision to establish the EU Customs Authority and the EU Customs Data Hub.

From July 2026, a customs duty must be paid for each goods item in online purchases worth up to €150 when such consignments arrive from outside the EU. Read more about the change on our page Customs fee upcoming.

The aim is for the new Union Customs Code to enter into force by the end of September 2026. The provisions of the new Union Customs Code will become applicable in stages after its entry into force, with the last provisions of the code to be applied from 1 March 2034.

From November 2026, a handling fee must be paid for all online purchases arriving from outside the EU, and it will be charged for each goods item in the consignment.

In 2028

During 2028, the EU Customs Data Hub will start its operations in stages.

From January 2028, the EU Customs Authority is expected to commence its operations in full.

From July 2028, online stores and platforms must submit the customs data to the EU Customs Data Hub. In addition, customs warehouses for distance sales are to be introduced in the EU. Certain online stores can import goods in advance to these warehouses, from which they are sold to consumers in the EU.

In 2031

From March 2031, all businesses and private individuals can choose to submit the customs data to the EU Customs Data Hub.

In 2034

The new Union Customs Code will enter into force in full by March 2034. From then on, all businesses, private individuals and other actors must submit the customs data to the EU Customs Data Hub.

Key changes under the reform

The EU Customs Reform will bring about several changes. These include the establishment of the EU Customs Authority and the EU Customs Data Hub, the changes affecting e-commerce and the introduction of the customer status of Trust and Check Trader for businesses. Note that the planning of the customs reform is still ongoing, and many questions remain open. We will update our website as and when the legislative work in the EU progresses.

The EU Customs Authority (EUCA) is a new EU body that will guide, support and harmonise the work of the customs authorities in the EU countries. The EU Customs Authority will be established in Lille, France, in 2026, and it is scheduled to start full operations from the start of 2028.

The EU Customs Authority will enhance the risk management in international trade and the customs controls within the EU. In addition, it will maintain and develop the EU Customs Data Hub.

The EU Customs Data Hub simplifies the submission of customs data to customs authorities and strengthens customs control. The EU Customs Data Hub improves the real-time exchange of information both between the customs administrations of the EU countries and between businesses and the customs administrations, and it allows for transparent monitoring of the goods flows.

Thanks to the EU Customs Data Hub, the customs data can be submitted to it in a centralised manner, instead of to the separate customs systems of the EU countries. Businesses, for instance, will only need to submit the customs data to one system.

From July 2028, online stores must submit the customs data to the EU Customs Data Hub. From March 2031, all businesses and private individuals can choose to submit the customs data to the EU Customs Data Hub. From March 2034, all businesses and private individuals must submit the customs data to the EU Customs Data Hub.

It will also be possible to prioritise EU-level risks more efficiently. For example, the customs authorities in the EU countries will be able to monitor the operations of IOSS sellers throughout the EU. The EU Customs Data Hub will help make significant savings in the development and maintenance costs of the EU countries’ own customs systems.

The aim of the customs reform is to modernise e-commerce. As a result of the reform, online stores will be responsible for all customs formalities and payments instead of the consumers.

From 1 July 2026, a customs duty must be paid for each goods item in online purchases worth up to €150 when such consignments arrive from outside the EU. Read more about the change on our page Customs fee upcoming. In addition, from 1 November 2026, a handling fee must be paid for all online purchases arriving from outside the EU regardless of the value of the purchase. The handling fee must be paid for each goods item in the consignment.

Online stores that are covered by the IOSS scheme and hold the customer status of Trust and Check Trader can, from July 2028, import goods in advance to customs warehouses for distance sales that are located within the EU and from where the goods can be sold to consumers in the EU. In these customs warehouses, the customs authorities can inspect larger batches of e-commerce consignments arriving from outside the EU, instead of individual consignments.

The customer status Trust and Check Trader will be introduced for businesses, allowing operators that have been deemed as reliable to obtain simplifications for their customs procedures. For example, the businesses would be allowed to release goods for free circulation independently. In addition, the businesses could calculate and pay VAT on their own initiative and move goods without placing them under a transit procedure.

In addition to importers and exporters, the status of Trust and Check Trader can be applied for by indirect representatives that meet the strict requirements on reliability and transparency in the business’ operations. The business must, for example, have an electronic system that allows the customs authorities to monitor the goods flows and the fulfilment of the requirements, such as security requirements, in real time.