The EU Customs Reform entered into force from 21 September, making the EU customs system more digital, data-driven and responsive to the growing challenges of international trade.
Following formal adoption by the EU Council and European Parliament, the reform was published in the Official Journal last Saturday and will be gradually implemented as from today.
The reforms modernise the EU customs system, supporting EU customs to address evolving geopolitical risks, the rapid expansion of e-commerce and increasing demand for consumer protection. At the core of the reform lies a modernised Union Customs Code (UCC) and the establishment of the EU Customs Authority (EUCA).
The new UCC regulation, which provides the legal basis for the EU Customs Reform, recasts the legal architecture governing customs operations across the EU, creating a more integrated system and helping the Customs Union to operate as one. The new Code will modernise customs procedures, harmonise processes, reduce administrative burden and strengthen risk management. This means that ultimately, there will be a single customs entry point for all customs operations across the EU instead of multiple national systems.
The reform will strengthen customs authorities’ role in collecting customs duties, as well as upholding non-fiscal EU rules like product safety, environmental rules and intellectual property rights. Customs procedures and requirements will become simpler and more predictable for legitimate businesses. There will also be clearer responsibilities for importers and streamlined reporting through a single EU data interface. Trusted traders will benefit from significantly simplified procedures.
The EUCA, based in Lille, will strengthen cooperation between Member States’ customs authorities by enabling EU-wide risk management and supporting a more consistent response to common threats at our borders. A key task of the EUCA will be to develop the EU Customs Data Hub, which will transform the currently fragmented customs IT systems. The new business-centred approach will bring to life a single EU trade interface for imports to and exports from the EU, as well as for all exchange of information and formalities with customs authorities. The Data Hub will gradually replace existing national customs IT systems, generating savings of close to €2.3 billion per year in operating costs for Member States and €2.58 billion per year in administrative costs for economic operators.
The EU Customs Data Hub will be operational for e-commerce already as of July 2028. For the rest of trade, the Data Hub will be operational as of 2031 at the latest.
Together, the UCC regulation, the Data Hub and the EUCA will support better cooperation between European and national authorities, notably taxation and market surveillance authorities, and provide a mechanism for tackling emergency situations at the border.
The reform also responds to the influx of low-value e-commerce imports. In December 2025, the EU decided to abolish the outdated €150 customs duty exemption threshold for low-value consignments and to apply instead a temporary €3 customs duty from 1 July 2026 until July 2028, following which normal customs duties will be levied. The new UCC regulation also established an EU-wide handling fee for small parcels to cover the increasing costs customs authorities face when processing these low-value goods. The EU will start to apply it from November 2026 with a fixed amount, to be established in a delegated act by the Commission.
Official Journal of the European Union
