EU customs reform
Also called: EU Customs Data Hub · EU Customs Authority · EUCA
A package proposed by the Commission in 2023 to overhaul the Union Customs Code, creating an EU Customs Authority and an EU Customs Data Hub that replaces national IT systems, and changing the treatment of e-commerce. It was adopted as Regulation (EU) 2026/2108, in force since 20 September 2026 and applying mostly from 21 September 2027, while the end of the 150 euro duty relief was brought forward to 1 July 2026; the data hub is phased in towards the end of the decade.
In practice
Importers and platforms should plan for greater responsibility on data quality and for duty on all e-commerce imports over the next few years.
Applies to: 
EU
Related terms
- Union Customs Code
- The framework regulation for EU customs law, applicable since 1 May 2016, setting rules on customs debt, valuation, origin, procedures and electronic…
- De minimis threshold
- A value limit below which imported goods are cleared without duty or with simplified formalities. The EU ended its 150 euro duty relief on 1 July…
- Low-value consignment
- A shipment, typically an e-commerce parcel, whose value falls below a threshold that triggers special tax or customs rules. In the EU and UK, VAT on…
- ICS2
- The EU's advance cargo information system for safety and security risk analysis, replacing the earlier ICS. It was rolled out in three releases…
- Single window
- A facility letting traders submit all import, export and transit information once, to be shared among customs and other government agencies…