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European Union

European Union Publishes Council Position on Landmark Customs Reform

4 weeks ago
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4 min read

Summary

  • The Official Journal of the European Union published the Council’s first-reading position on 15 September 2026 for a new Union Customs Code. The reform would replace Regulation (EU) No 952/2013 and create an EU Customs Data Hub and European Union Customs Authority to support more integrated customs administration. [eur-lex.europa.eu], [eur-lex.europa.eu], [eur-lex.europa.eu]
  • Importers, exporters, e-commerce platforms and customs representatives would face a more data-driven operating environment. The Data Hub would progressively replace fragmented customs IT infrastructure, while new e-commerce rules include platform importer responsibilities and a Union handling fee for small parcels, scheduled to apply by 1 November 2026. [consilium.europa.eu], [skribi.con….europa.eu]
  • Businesses should assess data readiness, customs governance and eligibility for trusted-trader simplifications. Existing authorised economic operators would remain subject to enhanced monitoring, while the new Trust and Check status would reward businesses capable of providing high-quality supply-chain and compliance data to customs authorities close to real time.

Article

On 15 September 2026, the Official Journal of the European Union published Position (EU) No 10/2026 of the Council at first reading concerning the proposed regulation establishing a new Union Customs Code and the European Union Customs Authority. The position was adopted by the Council on 3 September 2026 and forms part of legislative procedure 2023/0156 (COD). The measure is intended to repeal and replace Regulation (EU) No 952/2013. [eur-lex.europa.eu], [eur-lex.europa.eu], [eur-lex.europa.eu]
A central element is the EU Customs Data Hub, which would progressively replace the Union’s existing customs IT landscape with a single digital environment. The Hub would support customs formalities, risk analysis, controls, customs-debt calculations and the administration of import VAT, excise duties and guarantees. It is also intended to improve data quality, traceability, security and reuse. The Commission has described the current environment as comprising 111 customs IT systems, illustrating the scale of the planned consolidation. [skribi.con….europa.eu], [data.consi….europa.eu]
The reform would also establish the European Union Customs Authority in Lille, France. The Authority would support Union-level risk management, identify priority control areas, coordinate customs crisis management and assist national authorities with training and operational expertise. It is expected to begin operations in 2027. National customs authorities would retain responsibility for national risk analysis and frontline customs controls. [consilium.europa.eu], [skribi.con….europa.eu], [cyprus-pre….europa.eu]
For e-commerce, the reform has particularly significant commercial implications. Non-EU platforms selling goods into the Union would be treated as importers and would assume responsibility for customs formalities and duty payments, rather than leaving those obligations with the final consumer. A separate EU-wide handling fee for small parcels is scheduled to be introduced by 1 November 2026, although the Commission must determine the fee level. This fee is distinct from the removal of the customs-duty exemption for consignments valued below EUR 150. [consilium.europa.eu]
The position also retains authorised economic operator status and introduces Trust and Check trader status for highly transparent and compliant businesses. Applicants would need robust compliance, solvency, professional competence and safety standards, together with systems capable of supplying customs data close to real time. Qualifying traders could benefit from simplified procedures and more favourable risk treatment.
Businesses should therefore map customs and product data across their supply chains, assess platform and importer responsibilities, review AEO governance, and evaluate technical readiness for real-time data sharing. Particular attention should be given to the interaction between customs debt, import VAT, excise, guarantees and the new handling fee. Implementation planning should distinguish requirements already attached to fixed dates from measures that remain dependent on the regulation’s completion, entry into force or subsequent implementing provisions.

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