What you need to know
- A new Union Customs Code was published in the EU Official Journal and entered into force on 20 September 2026.
- The reform introduces an EU Customs Authority, a centralised Customs Data Hub, new obligations for e-commerce platforms as "importers", and a revamped "Trust and Check" trusted trader scheme.
- Implementation will be phased from 2027, with full application by March 2034.
What you need to do
- Businesses engaged in cross-border trade should review their current customs compliance frameworks, assess the impact of the new data-sharing obligations and centralised risk-management processes, evaluate eligibility for Trust and Check trader status, and monitor delegated and implementing acts expected over the coming months.
- E-commerce platforms should prepare for deemed importer obligations, including liability for customs duties on goods sold to EU consumers.
On 16 September 2026, the European Parliament formally adopted Regulation (EU) 2026/2108 establishing the new Union Customs Code (the "UCC Recast"), completing a legislative process that began with the European Commission's proposal in May 2023. The regulation was published in the Official Journal of the EU and will replace the existing Union Customs Code (Regulation (EU) 952/2013) on a phased basis.
Background and objectives
The reform responds to significant structural shifts in global trade, including the rapid growth of e-commerce, the increasing complexity of global supply chains, and the need for more effective enforcement of EU trade controls, sanctions, and product safety standards.
Under the current framework, customs authorities across the twenty-seven Member States operate largely independent IT systems and risk assessment processes, leading to fragmentation and uneven application of customs rules.
The UCC Recast aims to modernise and centralise key elements of the customs infrastructure while maintaining the primary role of national customs authorities in day-to-day operations.
Key changes
EU Customs Authority – the regulation establishes a new EU Customs Authority, to be headquartered in Lille, France. The Authority will be responsible for coordinating risk management across the EU, managing the new EU Customs Data Hub, and supporting the uniform application of customs legislation. The Authority will carry out risk analysis at EU level and recommend controls to national authorities. Member States must follow the recommendation or provide compelling reasons for not doing so. During a transitional period ending on 30 June 2028, risk-management responsibilities will remain partly with the European Commission while the Authority builds up its capacity.
EU Customs Data Hub – a centralised data platform will be established to collect, process, and share customs-related data across all Member States. The Data Hub will replace the separate IT systems currently run by each Member State's customs administration. It will provide a single digital entry point for declarations, risk analysis and data exchange with other authorities. Traders will have to submit data to the Data Hub, which will also facilitate automated risk assessment and pre-arrival screening of goods. The Data Hub will be introduced in three stages: first, its use will become compulsory for e-commerce distance sales from 1 July 2028; second, other importers, exporters and transit operators may join voluntarily from 1 March 2031; finally, its use will become compulsory for all operators from 1 March 2034. Access to Data Hub information will extend beyond customs to other enforcement bodies at EU and national level, including the European Anti-Fraud Office (OLAF), the European Public Prosecutor's Office (EPPO) and national tax and market surveillance authorities. Non-criminal customs penalties will also be recorded in the Data Hub, giving authorities a single, EU-wide record of enforcement.
E-commerce and distance-sales importer obligations – the EUR 150 customs duty exemption for low-value consignments has been formally abolished and a new Union handling fee, a fixed amount per item to be set by the European Commission in a delegated act, will apply to goods placed under the release for free circulation procedure in the context of distance sales. Ordinary ad valorem customs duty continues to apply in parallel. Non-EU sellers and platforms will need a presence in the EU to act as importers, either by establishing themselves in the Union or by appointing an indirect customs representative based in the EU. Only representatives holding an Authorised Economic Operator ("AEO") or Trust and Check status may handle distance-sales imports. Depending on the arrangements made, either the seller or the platform facilitating the sale of goods from third countries to EU consumers will be the importer and will be responsible for ensuring customs compliance, paying applicable duties, and verifying product safety and regulatory standards. The recast introduces a stricter penalty regime for systematic non-compliance in distance sales. A first systematic infringement attracts a penalty of between 1% and 4% of the total value of goods the operator imported into the EU over the previous twelve months; if there is a further systematic infringement within six months, the range rises to 3-6%. Any penalised operator is then flagged as high-risk in the Data Hub, which will affect how its consignments are treated across the Union. These changes will require platforms and sellers to implement robust customs, product safety and regulatory compliance processes.
Trust and Check trader scheme – the regulation introduces an enhanced trusted trader programme, "Trust and Check", alongside the existing AEO framework. AEO holders will not lose their status and may also apply for Trust and Check status. Trust and Check traders will benefit from streamlined customs procedures, reduced inspections, and the ability to release goods directly into free circulation upon arrival. In return, they must meet enhanced compliance standards, including real-time data sharing with the EU Customs Data Hub and advanced record-keeping requirements. They will be subject to audits at regular intervals and must notify material changes to their corporate structure, ownership, solvency, or trading models – or any other significant changes to their situation and activities.
Strengthened risk management and enforcement – the UCC Recast significantly enhances the EU's capacity for customs risk management. The EU Customs Authority will operate a centralised risk management framework, conducting pre-arrival analysis of goods entering the EU using data submitted to the Customs Data Hub. This is intended to improve the detection of prohibited goods, sanctions evasion, under-valuation, and product safety risks before goods reach EU borders. The role of customs is broadening beyond collecting duties to enforcing the EU's non-fiscal rules at the border: importers will be answerable to customs for product safety and environmental requirements, as well as for obligations under other instruments such as the EU Carbon Border Adjustment Mechanism (CBAM) and the EU Deforestation Regulation (EUDR). The new framework also strengthens cooperation between customs authorities and other enforcement agencies, including those responsible for trade sanctions and anti-money laundering.
Implementation timeline
The regulation entered into force on 20 September 2026, but its substantive provisions will apply on a phased basis.
Key milestones include:
- the new handling fee for e-commerce parcels applying from November 2026;
- the Trust and Check trader scheme opening for applications from September 2027;
- the Data Hub becoming mandatory for e-commerce and distance sales from 1 July 2028;
- the Data Hub becoming available on a voluntary basis for all operators from 1 March 2031;
- the Data Hub becoming mandatory for all economic operators from 1 March 2034.
The European Commission is expected to adopt a series of delegated and implementing acts in the coming months to provide further detail on technical requirements and transitional arrangements.
Implications for international trade and sanctions compliance
Businesses dealing in controlled goods, dual-use items or goods subject to sanctions should expect closer scrutiny under the new regime. Pre-arrival data screening and centralised risk management are designed, in part, to strengthen enforcement of EU restrictive measures and export controls, making potential issues more likely to be identified before goods reach the border.
Enforcement will also become more coordinated. Where national customs authorities suspect that sanctions are being circumvented, they will have to notify both the EU Customs Authority and the European Commission, explaining what action they have taken. Building on this reporting, the Authority will also oversee how restrictions are applied to goods across the Union. The Authority's aim is to close the gaps that arise when Member States interpret the same measures differently and to move national administrations towards a consistent approach.
In practice, compliance can no longer be managed country by country. Instead, businesses should treat it as an EU-wide matter and expect their risk profiles to reflect their records across all Member States.
Next steps
Businesses should begin preparing now for the new regime. Priority steps include: conducting a gap analysis of current customs compliance frameworks against the new requirements, assessing eligibility and readiness for Trust and Check trader status, and evaluating the impact of new data-sharing obligations on internal systems and supply chain processes. E-commerce platforms should also develop processes to meet deemed importer obligations. To conclude, all businesses should monitor the adoption of delegated and implementing acts for sector-specific guidance.
Authors: Claus Zimmermann, Partner – Global Head of International Trade and Giovanna Ventura, Senior Regulatory Affairs Adviser.
Other key contacts: Emilia Etz, Senior Associate and Nina Schwartz, Associate.
