The New Union Customs Code

Stricter rules for e-commerce

Customs rules applicable to e-commerce will be more closely aligned with the existing VAT framework. The “importer for distance sales” will be introduced, increasing the customs responsibilities of online marketplaces and electronic platforms.

The low-value exemption for consignments with an intrinsic value not exceeding € 150 was already abolished on 1 July 2026. This exemption has been replaced by a regime under which shipments with such low value are subject to a fixed EUR 3 customs charge per line item (Regulation (EU) 2026/382). From 1 July 2028, this regime is scheduled to be replaced by the customs duty treatment provided for under the new Union Customs Code framework.

A separate Union handling fee will apply to certain e-commerce imports. The amount will be determined by the European Commission in a delegated act. The fee will become applicable ten days after that delegated act enters into force.

Centralizing EU Customs

A new pan-European customs IT platform, the EU Customs Data Hub, will be established. This Data Hub will replace the myriad of software systems as currently used by customs authorities throughout the EU.

The EU Data Hub will be operated within the new EU customs framework and will play a central role in the activities of the EU Customs Authority (EUCA). EUCA will also oversee EU-wide risk management and coordinate customs controls through recommendations to national customs authorities.

Traders will be able to submit information through a single EU platform, making communication easier and faster. This should reduce the need for businesses to interact with 27 separate customs administrations that may apply differing interpretations and enforcement practices. This should reduce administrative burdens, improve data quality and facilitate faster customs clearance.

Implementation will be gradual. Use of the EU Customs Data Hub is expected to become mandatory for e-commerce businesses from 1 July 2028, while all traders operating within the EU are expected to transition to the system from 1 March 2034.

Introduction of Trust and Check Trader status

A new category of compliant and reliable operators, known as Trust and Check Traders, is introduced. This status is intended for businesses that can demonstrate a high degree of transparency and maintain strong internal compliance systems.

To qualify, businesses will need to exercise a high level of control over their operations and the movement of goods, maintain appropriate compliance and security procedures and provide customs authorities with access to specified electronic records and data.

Companies that meet these requirements may benefit from significant customs simplifications. Subject to authorization and continued customs supervision, they may, for example, be permitted to release goods on behalf of the customs authorities without waiting for active customs intervention. Exceptions apply where approval before release is required under other applicable legislation.

Impact for businesses

Businesses operating in multiple Member States may benefit from a more predictable customs environment and fewer differences in local customs practices. At the same time, centralized risk management and greater operational coordination may result in more consistent controls and increased scrutiny across the EU.

The new Customs Code considerably broadens the compliance responsibilities of importers, including importers for distance sales. In addition to securing the payment of customs duties and other applicable charges, importers must ensure that imported goods comply with relevant legislation applied by the customs authorities. Depending on the products concerned, this may include requirements relating to product safety, consumer protection, human, animal and plant health, the environment, market surveillance and restrictive measures.

If you would like to discuss the impact of the new Customs Code on your business, please contact your regular Forvis Mazars adviser.