The Customs Department describes the reform concerning the revision of the EU customs framework—which was approved on Thursday, September 3, by the European Council—as “historic,” noting that this is the most comprehensive reform on the subject in decades.
As noted in the Customs Department’s announcement, the updated legislation provides the Union with a more modern toolkit and innovative new tools to better facilitate global trade, particularly e-commerce, more effective collection of customs duties, and stricter controls on non-compliant, hazardous, or unsafe goods.
Specifically, the new Union Customs Code clarifies that e-commerce platforms outside the EU will be considered the importers of the goods when they are sold into the EU and, as a result, are responsible for ensuring that all customs formalities are completed and duties are paid, rather than the final EU consumer.
The legislation also includes a new system of penalties for e-commerce operators who fail to fulfill their customs obligations, such as ensuring compliance with EU standards and the payment of the appropriate customs duties.
According to the Customs Department, the most serious cases of non-compliance may result in fines of up to 6% of the company’s annual import value of goods for the previous year, the revocation of certain customs privileges, and even restrictions on access to online platforms.
Finally, to cover the rising costs of monitoring the growing number of small parcels entering the EU through e-commerce, a handling fee across the entire EU for small parcels by November 1, 2026. The Commission will determine the level of the fee before it is implemented by EU member states.
It should be noted that the handling fee is separate from the Council’s previous decision to abolish the long-standing exemption from customs duties for imports valued at less than 150 euros.
Furthermore, the reform establishes a new decentralized EU customs agency to coordinate the governance of the customs union.
The EU Customs Authority (EUCA) will analyze the continuously updated import and export data contained in a new, state-of-the-art EU customs data hub—a central platform for importers and exporters to interact with customs authorities in the EU. This will help Member States identify the highest-risk shipments that should be prioritized for inspection.
The agency will also help define priority control areas and risk criteria and will coordinate EU-wide crisis management for customs. It will be based in Lille, France, and will begin operations in 2027.
Furthermore, the new legislation creates a new category of the most trustworthy businesses (“trust and check traders”). Under this program, companies that provide comprehensive information regarding the circulation and compliance of their products, along with meeting other strict criteria, will benefit from simplified customs procedures, saving them time and money.
The most trustworthy companies will be able to place their products on the EU market without any active customs intervention.
According to the Customs Department, the European Parliament is expected to approve the final text later in September, prior to its signing and publication in the EU’s Official Journal. The use of the new data hub for recording imports and exports from the EU will become mandatory for e-commerce businesses on July 1, 2028, and for all traders as of March 1, 2034.
Source: KYPE
