EU Customs Reform: What the new Customs Code means for importers
Article
On September 16, 2026, the European Parliament gave final approval to the reform of the Union Customs Code (UCC), after the EU Council gave its own approval earlier this year. The reform was published in the Official Journal of the EU on September 19. It will enter into force on September 21, 2027, and will be implemented gradually over the following years.
The reform builds on changes already in place for e-commerce customs duties, with further modifications. 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 Authorized Economic Operator (AEO) system. Here is what has changed and what importers need to do now.
Who is affected by the reform?
- Importers: The reform clarifies who is considered an importer and what obligations they have beyond customs debt, and introduces a new category of 'importer for distance sales' for cross-border e-commerce.
- Non-EU companies: It clarifies the obligations of indirect representatives beyond customs debt, extending them to other EU legislative acts applied by customs authorities.
- E-commerce platforms: The reform makes platforms responsible for customs debt and for ensuring that goods sold on them comply with EU rules.
- AEO users and corporate importers: The AEO status remains. A new premium tier, Trust & Check, is being opened alongside it for the most compliant traders.
The single EU Customs Data Hub
The Data Hub replaces 27 national customs systems with a single submission point, enabling centralized customs 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 entire EU.
- Timeline: The Data Hub applies to e-commerce from July 1, 2028. It is voluntary for other operators from March 1, 2031, and mandatory for everyone from March 1, 2034.
- Inter-agency access: Data in the Data Hub is directly visible to Europol, the European Anti-Fraud Office (OLAF), and the European Public Prosecutor's Office (EPPO).
Centralization is already happening elsewhere. Systems like CERTEX now cross-check safety and environmental certificates at the EU level, so accurate data is already a requirement to avoid delays, rather than something importers can put off until 2028.
Note on VAT: This reform simplifies customs but does not resolve the issue of B2B VAT registration in different member states. Companies still need help managing VAT refunds across different EU countries.
The new EU Customs Authority
The EU Customs Authority (EUCA), based in Lille, will manage the Data Hub and coordinate risk analysis to ensure uniform application across member states. The provisions establishing the authority enter into force on July 1, 2028.
End of the 150-euro duty-free threshold
The reform eliminates the duty-free threshold for goods worth up to 150 euros, and online platforms become responsible for product standards and for collecting duty and VAT.
- July 1, 2026: The exemption ended, and a flat duty of 3 euros per unit now applies.
- November 2026: A new processing fee, yet to be defined, is introduced and mandatory Product Identification Numbers (PID) take effect.
- From July 1, 2028: The 3-euro flat 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 by AEO holders if they meet various additional criteria beyond the standard AEO-C/AEO-S criteria. Implementation is closely linked to the rollout of the Data Hub, as it is the technical foundation.
- Authorization to file simplified customs declarations.
- Fewer physical and documentary checks at the border.
- Authorization to self-release goods into free circulation upon 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
Moving to continuous data flows is at the heart of this reform. Having a partner who can already work with this data will be critical as the implementation timeline approaches. Several steps can be taken now:
- Audit your data systems to ensure they can automatically provide accurate customs information: HS codes, country of origin, and valuations.
- Track data at the product level. The Flexport product library is built for this and is available to customs clearance clients, even if you are not shipping through Flexport; Flexport also offers customs-only services.
- Review your indirect representation setup, as liability rules are tightening.
- Evaluate your margins on low-value B2C shipments compared to the current 3-euro duty and consider consolidation if it helps.
Flexport's customs and trade consulting teams can help you prioritize the right infrastructure ahead of these changes. Contact a Flexport customs expert to discuss what the reform means for your business.
Sources
Official texts and announcements regarding this reform:
- European Parliament press release on final approval
- EU Council 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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