The European Union is introducing the most significant reform of its Customs Union since 1968. The new Union Customs Code (nUCC) aims to modernise customs procedures, strengthen controls on goods entering the EU and improve cooperation between national customs authorities through a more centralised, data-driven approach.
The reform will have a particularly significant impact on e-commerce, introducing new responsibilities for online platforms and importers, changes to customs procedures and additional charges for certain shipments.
Why is the EU reforming its Customs Union?
The reform responds to several challenges facing European customs authorities:
- The rapid growth of e-commerce and low-value shipments
- Fragmented customs IT systems across EU Member States
- Increasing risks involving fraud, unsafe products and unfair competition
- The need for more effective data sharing and risk management
Key elements of the reform
EU Customs Authority (EUCA)
A new European Customs Authority will coordinate customs-related activities at EU level, support risk management and oversee the development of common customs infrastructure.
EU Customs Data Hub
The Data Hub will provide a central digital platform for customs data, simplifying information sharing and supporting more consistent, data-driven controls across the EU.
Greater responsibilities for e-commerce
Online platforms and other relevant parties will face clearer responsibilities for providing accurate customs data, paying applicable duties and ensuring compliance with EU product requirements.
Trust & Check trader status
Eligible businesses that demonstrate a high level of compliance and transparency may benefit from simplified procedures and fewer customs controls.
What does the reform mean for businesses?
Businesses involved in importing goods into the EU, particularly through e-commerce, should prepare for changes to their customs processes, data requirements and compliance responsibilities.
The reform also includes changes affecting low-value shipments, including the removal of the existing customs duty exemption for consignments valued at up to €150 and the introduction of new charges. The applicable amounts and implementation dates should be checked against the latest EU legislation.
Implementation timeline
The reform will be introduced in stages. The new Union Customs Code was published in September 2026 and entered into force on 20 September 2026, while many provisions will apply at a later date.
The EU Customs Data Hub is planned to become available in stages, with voluntary use from 2031 and mandatory use for all transactions from 2034.
Further implementing legislation and technical details will determine how individual measures are applied in practice.
How can businesses prepare?
Businesses should assess how the reform may affect their customs declarations, data management, e-commerce operations and responsibilities across the supply chain. Monitoring the implementing legislation and reviewing internal customs procedures will help organisations prepare for the transition.
SGS supports businesses in understanding evolving customs requirements and assessing their impact on trade operations and compliance.
