Navigating the EU Customs Code Reform

EU Customs Reform: What the New Union Customs Code Means for Importers

Article

On September 16, 2026, the European Parliament gave its final approval to the reform of the Union Customs Code (UCC), following the Council of the EU's own approval earlier this year. The EU published the reform on September 19 in its Official Journal. It will apply from September 21, 2027, and phases in over the following years.

The reform builds on the e-commerce duty changes already in force, with more changes to come. It creates a single EU Customs Data Hub, a new EU Customs Authority based in Lille, France, and a "Trust & Check" status for the most compliant traders, alongside the existing Authorised Economic Operator (AEO) framework. Here's what changed and what importers should do now.

Who does the reform affect?

• Importers: the reform clarifies who counts as an importer and what they're responsible for beyond the customs debt, and it introduces a new category, "importer for distance sales," for cross-border e-commerce.
• Non-EU companies: it spells out the obligations of indirect representatives beyond the customs debt, extending to other EU legislation that customs authorities enforce.
• E-commerce platforms: the reform makes platforms liable for the customs debt and for the compliance of the products sold on them with EU rules.
• AEO holders and enterprise importers: AEO status stays in place. A new premium tier, Trust & Check, opens alongside it for the most compliant traders.

A single EU Customs Data Hub

The Data Hub replaces 27 national customs systems with one submission point, enabling centralized clearance across the EU. Today, importing through the Netherlands and Germany means filing through two separate national systems, DMS and ATLAS, each with its own format. The Data Hub replaces both with a single submission point for the whole EU.

• Timeline: the Hub applies to e-commerce from July 1, 2028. It's voluntary for other operators from March 1, 2031, and mandatory for all by March 1, 2034.
• Inter-agency access: data in the Hub is directly visible to Europol, the European Anti-Fraud Office (OLAF), and the European Public Prosecutor's Office (EPPO).

Centralization is already underway elsewhere. Systems like CERTEX now cross-check safety and environmental certificates at the EU level, so accurate data is already a requirement for avoiding delays, not something importers can put off until 2028.

Note on VAT: this reform simplifies customs, but it doesn't address B2B VAT registration across member states. Companies still need guidance to manage VAT recovery in different EU countries.

A new EU Customs Authority

The EU Customs Authority (EUCA), based in Lille, will manage the Data Hub and coordinate risk analysis to keep enforcement consistent across member states. The provisions establishing the Authority take effect July 1, 2028.

The end of the €150 duty-free threshold

The reform eliminates the duty-free threshold for goods under €150, and online platforms become responsible for product standards and for collecting duty and VAT.

• July 1, 2026: the exemption ended, and a flat €3 duty now applies per item.
• November 2026: a new handling fee, still to be defined, and mandatory Product Identifiers (PIDs) take effect.
• From July 1, 2028: the flat €3 fee is replaced by standard tariff rates or a simplified "duty bucket" system.

Trust & Check status for compliant traders

This premium status can be obtained for AEO holders if they meet various additional criteria going beyond the standard AEO-C/AEO-S criteria. The rollout is tied closely to the Data Hub's rollout as this is the technical backbone.

• Authorization to file simplified customs declarations.
• Fewer physical and document-based border checks.
• Authorization to self-release goods into free circulation on arrival, without waiting for active customs intervention.
• Deferred, periodic settlement of import duties instead of payment per shipment and reduced guarantees.

What importers should do now

The shift to continuous data feeds is the core of this reform. Having a partner who can already work with that data will matter as the rollout timeline approaches. A few steps to take now:

• Audit your data systems to confirm they can automatically provide accurate customs information: HS codes, country of origin, and valuations.
• Track your data at the product level. Flexport's product library is built for this and is available to customs clearance clients even if you don't ship freight with Flexport; Flexport also offers customs-only services.
• Review your indirect representation setup as liability rules tighten.
• Assess your margins on low-value B2C shipments against the current €3 duty, and consider consolidation where it helps.

Flexport's Customs and Trade Advisory teams can help you prioritize the right infrastructure ahead of these changes. Get in touch with a Flexport customs expert to talk through what the reform means for your business.

Sources

Official texts and announcements on this reform:

• European Parliament press release announcing final approval
• Council of the EU press release on the agreed reform
• European Commission Q&A on the reform
• Legal text of the Union Customs Code reform (EUR-Lex)
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