The Council of the European Union has given its final green light to a major reform of the EU customs framework, paving the way for one of the most significant changes to the Customs Union in decades.
Approved on 3 September 2026, the reform introduces a new European Union Customs Authority (EUCA), a central EU Customs Data Hub, additional simplifications for highly trusted traders and new rules designed to address the enormous growth of e-commerce imports.
The changes are intended to modernise an EU customs system facing increasing trade volumes, fragmented national IT systems, rapidly growing parcel traffic and changing geopolitical and supply-chain risks.
For businesses trading into and across the EU, the reform will gradually change both how customs information is submitted and how customs risks are assessed.
A New European Union Customs Authority
At the centre of the reform is the creation of the European Union Customs Authority (EUCA), a decentralised EU agency that will coordinate and support national customs authorities.
EUCA will be responsible for EU-level risk management, identifying priority control areas and common risk criteria, and coordinating customs crisis management across the Union.
The authority will use continuously updated import and export information available through the new EU Customs Data Hub.
National customs authorities will nevertheless retain an important role and will continue carrying out their own risk analyses based on national requirements.
EUCA will be headquartered in Lille, France, and is expected to begin operations in 2027. It is expected to employ around 250 staff.
One EU Customs Data Hub
Another major element of the reform is the creation of a single EU Customs Data Hub.
Instead of interacting with potentially multiple national customs systems, traders will ultimately be able to submit customs and product information through one EU-level online platform.
The Data Hub is intended to collect and analyse customs information while giving authorities access to shared, real-time data across the EU.
For businesses, the objective is to move towards a system where information can be submitted once and reused for multiple consignments, reducing duplication and administrative costs.
For customs authorities, the centralised information should provide a more complete view of trade flows and supply chains and support faster and more coordinated risk responses.
Implementation will be gradual.
The use of the Data Hub for recording imports and exports will become mandatory for e-commerce businesses from 1 July 2028 and for all traders from 1 March 2034.
A New Category of Highly Trusted Traders
The reform also introduces a new category of highly transparent businesses known as “trust and check traders.”
Businesses qualifying for the status will need to meet stringent requirements and provide customs authorities with extensive information regarding the movement and compliance of their goods.
In return, they will receive additional customs simplifications.
In certain circumstances, qualifying traders may even be able to release goods for circulation within the EU without active customs intervention.
The existing Authorised Economic Operator (AEO) framework will remain available, meaning businesses outside the new trust and check category can continue benefiting from current AEO simplifications.
E-Commerce Platforms Take Greater Responsibility
E-commerce is another central target of the reform.
The enormous number of low-value parcels entering the EU has created significant enforcement and administrative challenges for customs authorities.
Under the updated framework, non-EU online platforms will effectively become responsible as importers for goods they sell into the EU.
This shifts responsibility for customs formalities and customs duty payments away from individual consumers and towards the platforms facilitating the transactions.
The reform also introduces potentially significant consequences for serious non-compliance.
In the most serious cases, companies may face fines of up to 6% of their annual import value in the preceding year, as well as the loss of certain customs privileges and potentially restrictions on access to online platforms.
New Handling Fee for Small Parcels
An EU-wide handling fee for small parcels is also expected to be introduced by 1 November 2026.
The fee is intended to help cover the costs associated with customs monitoring of the rapidly increasing number of small consignments entering the EU.
The European Commission will determine the level of the fee before member states begin applying it.
Importantly, this fee is separate from the €3 fixed customs duty that has applied since 1 July 2026 to items contained in small parcels valued below €150.
The €3 duty is a transitional measure. Once the EU Customs Data Hub becomes operational, goods currently covered by the flat duty are expected to become subject to their normal applicable tariff rates.
Key Dates
1 July 2026 — €3 fixed customs duty introduced for items in small parcels valued below €150.
3 September 2026 — Council gives final approval to the EU customs reform.
1 November 2026 — EU-wide small parcel handling fee expected to be introduced.
2027 — European Union Customs Authority expected to begin operations in Lille.
1 July 2028 — Use of the EU Customs Data Hub becomes mandatory for e-commerce businesses.
1 March 2034 — Use of the EU Customs Data Hub becomes mandatory for all traders.
What the Reform Means for Businesses
The reform represents more than another update to EU customs procedures.
It points towards a fundamentally more data-driven and centralised customs environment in which information is increasingly shared at EU level and risk management becomes more coordinated across member states.
For traditional importers and exporters, the Customs Data Hub could eventually reduce the burden created by interacting with different national customs systems.
Highly compliant businesses may also benefit from substantial simplifications through the new trust and check trader framework.
For e-commerce platforms, however, the direction is towards considerably greater responsibility. Platforms selling goods from outside the EU will increasingly become part of the customs compliance chain rather than simply intermediaries connecting sellers and European consumers.
With the first operational changes arriving in 2026 and the Customs Authority beginning work in 2027, businesses involved in EU cross-border trade will need to follow implementation closely.
Frequently Asked Questions
What did the EU approve on 3 September 2026?
The Council gave its final green light to a major reform of the EU customs framework. The reform introduces a European Union Customs Authority, an EU Customs Data Hub, additional trusted trader simplifications and new rules for e-commerce.
What is the European Union Customs Authority?
The European Union Customs Authority (EUCA) will be a decentralised EU agency responsible for coordinating and supporting national customs authorities, including EU-level risk management and customs crisis coordination.
Where will EUCA be located?
The European Union Customs Authority will be headquartered in Lille, France.
When will the EU Customs Authority start operating?
EUCA is expected to begin operations in 2027 and have approximately 250 staff members.
What is the EU Customs Data Hub?
The Data Hub will be a central EU platform through which traders can submit customs and product information. It is designed to replace reliance on fragmented national systems and provide customs authorities with shared, real-time information.
When will businesses have to use the Customs Data Hub?
Use of the Data Hub will become mandatory for e-commerce businesses from 1 July 2028 and for all traders from 1 March 2034.
What are “trust and check traders”?
They are a new category of highly transparent and reliable traders that meet stringent compliance requirements and provide extensive information to customs authorities. In return, they can receive enhanced customs simplifications.
What changes for e-commerce platforms?
Non-EU online platforms will become responsible for customs formalities and customs duty payments on goods they sell into the EU, shifting responsibility away from individual consumers.
Is the €3 customs duty the same as the new parcel handling fee?
No. The €3 fixed customs duty applying to items in small parcels valued below €150 is separate from the new EU-wide handling fee. The handling fee is intended to cover customs monitoring costs and is expected to apply from 1 November 2026.
When does the overall reform take effect?
Implementation will take place progressively over several years. Some e-commerce measures apply in 2026, EUCA is expected to start operations in 2027, the Data Hub becomes mandatory for e-commerce businesses in 2028, and mandatory use expands to all traders in 2034.