##  [These are the main changes in the European Union's customs reform](/en_GB/new/these-are-main-changes-european-unions-customs-reform) 

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





European Union - 10 / 21 / 2026

















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**The new Customs Code creates an EU Customs Data Hub, which will gradually replace customs declarations with the provision of information, an EU Customs Authority (EUCA) and a new “Trust and Check” trader status. New rules for e-commerce are established and the declarant is replaced by the importer or the exporter. We take a look at the main changes and provide a list of recommendations to help operators adapt to the new rules.**





[Regulation (EU) 2026/2108 of 16 September 2026](https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=OJ:L_202602108), 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**](https://www.garrigues.com/sites/default/files/noticias/files/main-changes-in-the-european-union-s-customs-reform.pdf) 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.









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 This publication is provided for information purposes only and does not constitute legal advice or advice of any other kind. It does not seek to offer a comprehensive summary of the legislation and developments to which it refers nor to cover all published material, but rather to provide an overview of selected topics. It is therefore recommended that the official texts be consulted and specific professional advice be sought. Garrigues does not accept any liability for the use made of this information and assumes no obligation to update it after publication.



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