On 20 September, the reform of the EU Customs Union entered into force, marking the transition towards a more digital, integrated and data-driven customs system. At the heart of the new framework are the Union Customs Code (UCC), the new European Union Customs Authority (EUCA) and the EU Customs Data Hub.
Established by Regulation (EU) 2026/2108, the new Code aims to further harmonise customs procedures and reduce administrative burdens, while addressing emerging challenges in international trade, from the growth of e-commerce to supply chain security. The Data Hub, managed by EUCA, will play a central role by gradually replacing existing national IT systems, while simplified procedures will be introduced for trusted operators. As regards e-commerce, the customs duty exemption for consignments worth up to €150 was abolished on 1 July 2026 and a temporary €3 duty will apply until 2028. An EU handling fee for small parcels is also due to be introduced from November 2026.
Implementation of the reform will proceed gradually: EUCA is expected to become operational in 2027, while the Data Hub will become mandatory for e-commerce transactions from 1 July 2028.
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