A reform introducing sweeping changes to the European Union's customs system has begun to be implemented gradually after being published in the Official Journal of the European Union.
The regulation aims to digitize customs procedures, harmonize practices among member states, reduce the administrative burden and strengthen risk management at border controls.
New customs authority to be established
The reform's key elements are the EU Customs Code, which revises the rules governing customs procedures, and the EU Customs Authority, whose headquarters will be in the French city of Lille.
The EU Customs Authority will strengthen cooperation among the customs authorities of member states. It will also support the joint assessment of risks across the bloc and coordinated responses to threats encountered at the borders.
One of the new authority's main tasks will be to establish the EU Customs Data Hub, which will replace existing national information technology systems.
Customs procedures to be consolidated on a single data platform
Customs procedures currently handled through different national systems will gradually be consolidated on a single EU data platform. Businesses will be able to submit customs and product information related to imports and exports through this system.
Use of the EU Customs Data Hub will become mandatory for e-commerce businesses from July 1, 2028. The system is planned to become available to other businesses by 2031 at the latest.
New duty and fee for low-value shipments
The rules governing low-value e-commerce shipments are also changing under the reform. The customs duty exemption for shipments worth up to €150 is being abolished.
A temporary customs duty of €3 per product category will apply to these shipments from July 1, 2026, to July 1, 2028.
An additional processing fee will be charged across the EU from November to cover the handling costs generated by small parcels at customs. The amount of the fee, which will be applied separately from the temporary customs duty, will be set by a regulation prepared by the European Commission.
Member states have been given 12 months to implement the necessary arrangements, while the EU Customs Authority is expected to begin operations in 2027.