These are the main changes in the European Union's customs reform

Regulation (EU) 2026/2108 of 16 September 2026, published in the Official Journal of the European Union (OJEU) on September 19, 2026, establishes a new Union Customs Code (UCC) and repeals Regulation (EU) No. 952/2013 of 9 October 2013. It entered into force on September 20, 2026, although it will become generally applicable on September 21, 2027, and have phased implementation until 2034.

The aim of the reform is to resolve a number of weaknesses in the 2013 framework, such as insufficient protection against non-financial risks (product safety, environment, intellectual property, restrictive measures), pressure from low-value e-commerce, the existence of fragmented national IT systems, and divergences in member states’ administrative practices.

The specific elements created are: (i) the EU Customs Data Hub, a centralized platform that will gradually replace customs declarations with the provision of information, (ii) an EU Customs Authority (EUCA) and (iii) a new “Trust and Check” trader status, which will coexist with authorized economic operator (AEO) status. Additionally, (iv) new rules for e-commerce are established and (v) the declarant is replaced with the importer or the exporter, with increased responsibilities.

Here is a summary of the new measures with direct impact on the daily operations of economic operators, beyond changes purely to the institutional (EUCA) or technology (Data Hub) architecture. Many of these changes will need to be implemented through delegated and implementing acts that the Commission has yet to adopt.