On 16 September 2026, the European Parliament gave its final approval to the reform of the Union Customs Code — after the Council had already approved it on 3 September. According to rapporteur Dirk Gotink (EPP, Netherlands), this is “the biggest reform of European customs since 1968.”
Why this reform is happening
The reform responds to a series of shortcomings identified over the past decade: the explosive growth in e-commerce shipments that the current system cannot handle, and an outdated IT architecture that can no longer keep pace with technological developments.
What this means for e-commerce businesses
Businesses in e-commerce are already feeling the effects:
- Platforms and sellers shipping goods directly from a third country to EU consumers will now be treated as the importer themselves — with all the accompanying customs obligations.
- An EU-wide handling fee per shipment will be introduced, to be collected by Member States no later than 1 November 2026. The European Commission will set the amount and review it every two years.
- The duty exemption for shipments under €150 was already abolished by the Council at an earlier stage; this is separate from the new handling fee.
The aim is clear: to encourage bulk imports over the current flow of individual parcels.
A new customs system: the EU Data Hub
One of the most far-reaching elements is the arrival of the EU Data Hub — a new, pan-European customs IT system, managed by the newly established EU Customs Authority (EUCA), based in Lille. The Data Hub will replace at least 111 existing customs systems currently used separately by Member States. For businesses, this means simpler and faster declarations and communication with customs authorities; for customs authorities, improved risk analysis and cross-border cooperation. The system will become optional from 2031 and mandatory from 2034.
Timeline
The regulation is expected to be signed and published in the EU Official Journal this week (week 39), entering into force the day after. Member States and businesses will then have twelve months to fully apply the new rules.
Do you have questions about what this reform means for your organisation? Please feel free to contact us.
