EU adopts a new Customs Code: what will it mean for businesses?

The new Customs Code is intended to digitise customs procedures, improve the use of data and enable a faster response to changing conditions in international trade—such as growing geopolitical tensions, the rapid expansion of e-commerce and increasing consumer protection requirements.

The most significant change is the creation of a single customs point of contact for all customs procedures in the EU. The new rules also define importers’ obligations more clearly and streamline the submission of information through a single system. Businesses granted Trust and Check Trader status will benefit from significant procedural simplifications.

The reform also includes the establishment of the European Union Customs Authority (EUCA), based in Lille, France. One of its first key tasks will be to build a single European platform for sharing customs data—the EU Customs Data Hub—which will help strengthen cooperation among the customs authorities of the Member States.

The platform will centralise import and export customs procedures across the EU and enable more efficient information exchange between Member States. It will gradually replace the existing fragmented IT systems used by individual customs authorities. Its use will be mandatory for e-commerce from July 2028 and for other traders no later than 2031.
 

Changes affecting e-commerce

The customs reform will have a significant impact on e-commerce. The temporary flat-rate customs duty of EUR 3 on low-value consignments from non-EU countries (up to EUR 150), newly introduced from 1 July 2026, will apply for only two years.

From July 2028, the special regime for low-value consignments is expected to be abolished and standard customs duty rates will apply. The new Customs Code also introduces a handling fee for small consignments to cover the increasing costs incurred by customs authorities in clearing low-value consignments. The EUR 2 fee will increase the cost of consignments from November 2026.
 

New definition of an importer for distance sales

The new Customs Code also introduces the concept of an ‘importer for distance sales’ and sets out the relevant obligations. Such an importer is a person supplying goods through distance sales or a person facilitating such sales, typically an online marketplace or electronic platform.

These importers will be subject, among other things, to the following obligations:

• provide customs authorities with all information required for the relevant customs procedure immediately upon obtaining it and in any event before the goods are released for that procedure;
   
• ensure payment of customs duty and all other relevant charges associated with importing the goods;
   
• ensure that imported goods comply with relevant EU legislation and maintain documentation demonstrating compliance with the applicable obligations;
   
• inform customs authorities of any suspicious movements of goods or unauthorised handling of goods of which they become aware; and
   
• be established in the customs territory of the EU. However, this condition will not apply where the importer is represented by an indirect customs representative established in the EU.
   

Importers for distance sales will also have to demonstrate that they have been registered under the Import One Stop Shop (IOSS) scheme for at least two years and properly use the scheme to meet their VAT obligations.
 

Trust and Check Trader status

The reform introduces a new Trust and Check Trader status, building on the existing AEO status. To obtain it, an applicant will have to meet the following conditions:

• a high level of compliance with customs and tax legislation;
   
• a satisfactory record of compliance with obligations under the relevant legislation;
   
• demonstrable control over the applicant’s operations and supply chain;
   
• sufficient financial solvency;
   
• appropriate professional competence;
   
• operation of an electronic system giving customs authorities real-time or near-real-time access to data on the movement of goods and the status of compliance with obligations; and
   
• future connection of that system to the EU Customs Data Hub.
   

The new status will bring greater transparency, simplified customs procedures and a lower administrative burden.

The main benefits include:

• Release of goods without active intervention by customs authorities
  Trust and Check Traders will be able to release goods for free circulation themselves without waiting for active intervention by customs authorities, provided that they have submitted the required data in advance and the goods have not been selected for inspection.
   
• Periodic reporting and payment of customs debt
  Instead of calculating and paying customs duty for each individual consignment, Trust and Check Traders will be able to calculate and report their customs debt on an aggregate basis for periods of up to 31 calendar days. This measure should reduce both the administrative burden and the impact on cash flow. The competent authority for reporting and paying customs debt will be the customs authority of the member state in which the importer, exporter or customs representative is established, irrespective of the member state to which the goods are actually delivered.
   
• Access to a special customs warehouse for distance sales
  Goods intended for distance sales may be stored under customs supervision using simplified formalities. This procedure will be available only to importers using the IOSS scheme who also hold Trust and Check Trader status, or whose indirect customs representative holds that status.
   

What happens next?

The legislative process for adopting the customs reform has been completed, and Member States now have 12 months to implement the new EU Customs Code. The European Union Customs Authority (EUCA) is expected to begin operating in 2027, while use of the EU Customs Data Hub will become mandatory for e-commerce from 1 July 2028. A handling fee for small consignments will be introduced as early as November 2026. Full EU-wide roll-out of the single system managed by EUCA is expected no later than 2031.