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- The legislation establishes a new EU Customs Authority, a common customs data hub and new rules for e-commerce imports.
- A single EU customs system will let businesses submit information through one EU platform instead of up to 27 national systems.
- The EU Customs Authority will be based in Lille, France, and is expected to begin operations in 2027.
- Under the reform, non-EU online platforms will be treated as importers, and serious non-compliance can bring fines up to 6% of annual import value.
The European Union’s customs reform has entered into force, introducing a new customs framework designed to create a more digital and coordinated system across the bloc.
The reform, approved by the European Parliament and the Council, establishes a new EU Customs Authority, a common customs data hub and new rules for imports made through e-commerce. The legislation was published in the EU’s Official Journal on 19 September, beginning a phased implementation.
A single EU customs system
The new Union Customs Code aims to make the customs union more integrated by harmonising procedures, reducing administrative burdens and strengthening risk management.
In the long term, businesses will be able to submit customs information through a single EU platform rather than dealing with up to 27 national systems. The common data hub will provide authorities with shared, real-time information to identify and respond to risks more consistently.
The reforms also give customs authorities a stronger role in collecting duties and enforcing rules related to product safety, environmental standards and intellectual property.
New EU Customs Authority in Lille
The new EU Customs Authority will be based in Lille, France, and is expected to begin operations in 2027.
Its role will include supporting cooperation between national customs authorities, coordinating EU-level risk management and helping identify priority areas for customs controls. It will also oversee the development of the EU Customs Data Hub.
The data hub will initially become operational for e-commerce goods on 1 July 2028. Its use will then be extended progressively, becoming mandatory for all traders from 1 March 2034.
€3 duty on small parcels
The reform also changes the treatment of low-value imports purchased online.
Since 1 July 2026, an interim €3 customs duty has applied to each category of goods contained in small parcels valued at less than €150 entering the EU. The duty is charged per category of goods rather than per parcel.
The €3 duty is separate from a new EU-wide handling fee for small parcels. Member states must begin applying the handling fee by 1 November 2026, with the European Commission responsible for determining its level.
Once the EU Customs Data Hub becomes operational, the temporary €3 duty will be replaced by the normal tariff system.
Online platforms to take greater responsibility
Under the new framework, non-EU online platforms selling goods into the EU will be treated as importers and will be responsible for customs formalities and the payment of duties.
The rules also introduce penalties for e-commerce operators that systematically fail to comply with their customs obligations. In the most serious cases, fines can reach 6% of a company’s annual import value from the previous year, alongside other possible sanctions.
The reform is intended to respond to the rapid growth of e-commerce, fragmented national customs systems, changing trade patterns, technological developments and growing security and consumer-protection concerns.
The European Commission has described the overhaul as a major step towards a more coordinated customs union, with common data and risk management intended to strengthen controls while facilitating legitimate trade.
Also read: Eurostat: Commercial flights to Cyprus decline over the summer
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