- Regulation (EU) 2026/2108 introduces a new Union Customs Code, entering into force on September 20, 2026, with most provisions applying from September 21, 2027.
- A new EU Customs Data Hub will centralize customs data and gradually replace national systems; key dates are July 1, 2028 for mandatory use in relevant e-commerce imports, March 1, 2031 for optional use by other operators, and March 1, 2034 for mandatory use by all relevant operators.
- The reform establishes the EU Customs Authority in Lille to coordinate customs activities, risk assessment and EU-wide customs responses.
- It also creates an EU-wide framework for customs violations, including a minimum list of infringements and common principles for non-criminal penalties, leaving Member States to set and apply sanctions within that framework.
Source: fiscal-requirements.com
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
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