The European Union is reforming its customs system
On 23 September, FURS presented the new Union Customs Code, which provides the legal basis for one of the most extensive reforms of the EU Customs Union since its establishment.
The new framework was published in the Official Journal of the European Union on 19 September 2026 and entered into force on 20 September, with individual measures to be introduced gradually.
The objective is to create a more digital, harmonised and data-driven customs system across the European Union.
A common data hub and a new EU Customs Authority
One of the most significant changes will be the establishment of a common European customs data system.
The reform provides for a new EU Customs Authority and an EU Customs Data Hub, designed to simplify the exchange of information and improve controls on goods entering the European market.
This is particularly important because of the rapid growth of international e-commerce and the enormous number of small consignments entering the EU every day.
Simplifications for trusted businesses
The new system also introduces the Trust and Check trader status.
Companies meeting stricter criteria and providing the necessary information regarding the movement and compliance of their goods may benefit from simplified customs procedures.
The objective is to reduce administrative burdens and save time and costs for reliable economic operators.
New handling fee for e-commerce shipments from outside the EU
One of the first practical changes will be a new EU handling fee for goods purchased through online retailers outside the European Union.
According to the current timetable, the fee is expected to apply from November 2026.
The amount of the new fee has not yet been determined and is expected to be set by the European Commission through a delegated regulation.
The fee will apply to goods imported through distance sales regardless of the value of the shipment.
It is also a separate obligation from the temporary €3 customs duty introduced from 1 July 2026 for certain consignments valued at up to €150.
What does the reform mean for businesses?
For companies regularly importing or exporting goods, the reform will gradually affect customs procedures, data requirements and communication with customs authorities.
Not all changes will be introduced at the same time, so businesses should monitor the implementation timetable carefully.
👉 K2A advises: Companies trading with countries outside the EU should monitor the changes in advance. Customs obligations are not only a logistics issue – they can also affect the acquisition cost of goods, VAT, cash flow and ultimately the company’s profit margin.