EU Customs Authority (EUCA)
A central feature of the reform is the creation of the EU Customs Authority (EUCA), headquartered in Lille (France). The EUCA will be rolled out gradually and will act as a central operational body coordinating the governance of the EU Customs Union. Its main responsibilities will include managing and developing the EU Customs Data Hub, conducting EU-level risk analysis and risk management, establishing a coordinated customs approach, and facilitating the cooperation between national customs authorities. The extent of its decision-making powers vis-à-vis traders and national authorities remains to be clarified.
EU Customs Data Hub
The EU Customs Data Hub is intended to function as a single, mandatory entry point and trader interface for all import and export data. On the one hand, businesses will have to submit their data only once, eliminating the need to navigate multiple national systems and significantly reducing operational costs and administrative burden. On the other, authorities will have a real-time, EU-wide overview of trade flows, which will enhance their risk analysis capabilities. The Data Hub will be implemented in phases: it is expected to be operational for e-commerce by 2028, available on a voluntary basis for other businesses by 2031, and mandatory for all goods and traders by 1 March 2034. According to the European Parliament’s rapporteur, Dirk Gotink, the Data Hub will also be accessible to EU enforcement bodies such as the European Public Prosecutor’s Office (EPPO) and the European Anti-Fraud Office (OLAF), thereby strengthening cross-border investigations and enforcement.
Trust & Check Traders
The reform introduces a new “Trust & Check” status for eligible traders. This status allows them to benefit from simplified customs procedures, faster clearance and reduced controls. Harmonised conditions will apply for granting of status, suspension or revocation, and monitoring and review. While national authorities will continue to grant this status, the EUCA will have the power to request reviews of decisions. This aims to ensure a coherent policy across the EU and prevent “border shopping”. Existing simplifications for Authorised Economic Operators (AEOs) will remain in place.
Measures on Low-Value Parcels
To address the surge in low-value parcels shipped directly to consumers and to mitigate associated security and safety risks, the reform introduces targeted measures:
- As of 1 July 2026, the €150 duty exemption will be abolished, and a temporary € 3 customs duty per item will be introduced for low-value goods. Once the Data Hub is fully operational, standard customs duties will apply.
- By no later than 1 November 2026, a handling fee will be introduced for goods imported into the EU. The amount of this fee has yet to be determined.
Seller and Platform Liability
Under the new rules, individual consumers will no longer be treated as importers of goods purchased from third countries. Instead, sellers and e-commerce platforms involved in distance sales (e.g. e-commerce) will assume importer responsibilities. Consequently, they will be responsible for ensuring compliance with all applicable EU legislation (fiscal and non-fiscal). However, rapporteur Dirk Gotink confirmed that a voluntary opt-in mechanism will apply to platforms, rather than automatic importer responsibility. In addition, sellers and platforms must be established in the EU or be represented by an EU-based entity holding either AEO or Trust & Check status. This measure is intended to encourage non-EU sellers and platforms to establish warehousing operations within the EU. Furthermore, they will be required to provide customs data immediately after the sale, enabling customs authorities to act even before the goods arrive at the EU border. Enforcement measures in cases of non-compliance with these new rules include fines up to 6% of the value of the goods imported in the previous 12 months, as well as possible suspension, revocation, or annulment of trusted trader status and classification as high-risk operators.
Conclusion
The EU customs reform represents a fundamental shift towards a data-driven, modern, centralised, and more integrated system aimed at simplifying the IT environment and customs procedures for both businesses and authorities. It is particularly transformative for e-commerce, where responsibilities and cost structures will change significantly.
At the same time, the reform is expected to strengthen coordination at EU level, improve cooperation between the EUCA, national customs authorities, OLAF, and the EPPO, and better protect the Union’s financial and regulatory interests.
As the provisional agreement still requires formal adoption and further implementing measures, its full practical impact will only become clear over time.
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Sources
- EU Commission’s Factsheet, Questions and answers and Press release.
- EU Parliament’s Press release and Press conference.
- EU Council’s Press release.
