Summary
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Regulation (EU) 2026/2108 establishes a new Union Customs Code, the European Union Customs Authority and a central EU Customs Data Hub. Published on 19 September 2026, the Regulation entered into force on 20 September 2026, although the principal provisions will generally apply from 21 September 2027. [eur-lex.europa.eu], [guyader-avocat.fr]
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The reform shifts the EU customs model from transaction-based declarations and fragmented national systems towards continuous, centrally accessible supply-chain data. Importers and exporters face increased responsibility for data quality and product compliance, while qualifying “Trust and Check” traders will receive enhanced simplifications in exchange for greater transparency. [consilium.europa.eu], [consilium.europa.eu]
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E-commerce businesses face the earliest operational changes. Sellers and facilitating platforms may be treated as importers for distance sales, with responsibility for customs formalities and duties. The Data Hub becomes mandatory for e-commerce on 1 July 2028 and for all traders on 1 March 2034. [kpmg.com], [consilium.europa.eu]
Article
Regulation (EU) 2026/2108, published in the Official Journal on 19 September 2026, replaces Regulation (EU) No 952/2013 and represents the most extensive reform of the EU customs framework in decades. It creates a new Union Customs Code, establishes the European Union Customs Authority and provides the legal framework for the EU Customs Data Hub. While the Regulation entered into force on 20 September 2026, its substantive provisions are subject to a staged implementation, with general application commencing on 21 September 2027. [eur-lex.europa.eu], [taxation-c….europa.eu], [guyader-avocat.fr]
The central operational change is the transition from conventional customs declarations submitted through multiple national systems to a data-led model. Under the new framework, businesses will provide customs and product information through the EU Customs Data Hub, enabling information to be reused and giving customs authorities a shared, near real-time view of supply chains. The Hub is intended to improve EU-wide risk analysis, reduce duplication and support more consistent controls across Member States. [taxation-c….europa.eu], [consilium.europa.eu]
The European Union Customs Authority, headquartered in Lille, will coordinate EU-level risk management, identify priority control areas and support crisis management. National customs authorities will continue to conduct controls and national risk analysis, but within a more integrated governance structure. The Authority is expected to begin operating in 2027, ahead of the Data Hub’s mandatory use for e-commerce businesses from 1 July 2028. Use of the Hub becomes mandatory for all traders from 1 March 2034. [consilium.europa.eu], [consilium.europa.eu]
Responsibility is also being redistributed. Importers and exporters will be directly accountable for the accuracy and completeness of customs information and, where applicable, compliance with product requirements enforced at the border. For distance sales, non-EU sellers and facilitating platforms may become the importer and assume responsibility for customs formalities, duty payments and relevant import requirements. Serious or systematic e-commerce non-compliance may attract turnover- or import-value-based penalties, alongside the possible withdrawal of customs privileges or platform-access restrictions. [kpmg.com], [consilium.europa.eu]
The reform also introduces “Trust and Check” trader status for highly transparent and compliant operators. Eligible businesses may benefit from simplified procedures and, in certain circumstances, release goods without active customs intervention. These benefits will depend on providing customs authorities with comprehensive and timely access to operational and supply-chain data. [consilium.europa.eu], [europarl.europa.eu]
Businesses should now map importer and exporter responsibilities, review customs-representation arrangements, assess product-compliance data and determine whether existing ERP, logistics and customs systems can support the Data Hub model. E-commerce operators should receive immediate attention because their obligations arise earlier, including the EU-wide handling fee for small parcels, which is due to apply no later than 1 November 2026. The amount and detailed implementation of that fee should be monitored through forthcoming EU measures and guidance. [europarl.europa.eu], [consilium.europa.eu]
Source Links
- Regulation (EU) 2026/2108 establishing the Union Customs Code and the European Union Customs Authority, EUR-Lex, published 19 September 2026
- EU Customs Reform, European Commission
- Modernising the EU customs union, Council of the European Union
- EU customs: Council greenlights landmark reform, Council of the European Union, 3 September 2026
- New EU Customs Code enters into force; platforms face new obligations as importer for distance sales, KPMG, 22 September 2026
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