EU Customs Reform

The European Union is moving ahead with a major reform of the EU Customs Union. The reform modernises customs processes, strengthens controls on goods entering the EU, and introduces a more centralised and data-driven approach.

The reform is particularly relevant for e-commerce, where the rapid growth in low-value shipments is leading to new rules, responsibilities and charges.

Why reform is needed

  • Rapid growth of e-commerce: 5.9 billion low-value parcels entered the EU in 2025
  • Complex and fragmented customs systems across the 27 Member States
  • More than 111 different customs IT systems currently in use
  • Increasing risks of fraud, unsafe products and unfair competition

Three pillars of the reform

  1. Data-driven customs controls – smarter risk management and improved coordination across the EU
  2. EU Customs Authority (EUCA) – a new central authority that will bring together customs data and expertise and support national customs authorities
  3. EU Customs Data Hub – a single digital platform for traders, based on the “submit once-only” principle, enabling real-time data sharing and automated risk assessments

Impact on businesses

The reform introduces several important changes for businesses:

  • Trusted traders (“Trust & Check”) will have access to simplified customs procedures
  • Online platforms will take on greater responsibility for distance sales, including customs and tax obligations
  • The current customs duty exemption for shipments up to €150 will be removed, creating new financial and administrative obligations for e-commerce
  • New charges and fees will apply to low-value shipments from 2026

Implementation timeline

  • 1 July 2026: €3 charge on low-value parcels (<€150)
  • November 2026: additional handling fee for customs processing
  • 2028: EU Customs Data Hub opens for e-commerce
  • 2031: expansion of the Data Hub to other businesses
  • 2034: Data Hub becomes the mandatory EU customs entry point for all traders

The reform will be further detailed through implementing legislation in the coming period. For businesses, this means not only further digitalisation of customs processes, but also new obligations and responsibilities, particularly in the e-commerce sector.

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