European Union Adopts New Union Customs Code

Signature is complete, but it does not make every provision immediately applicable. The final Council text, PE-CONS 62/26, ties entry into force to Official Journal publication. Businesses must continue following the existing rules until the relevant replacement provisions apply.

What The Reform Changes

The reform establishes an EU Customs Authority and a central Customs Data Hub. It also changes responsibility for distance sales. Platforms that qualify as importers will carry responsibility for customs information and payment under the new rules.

Customs reform does not replace product controls. Chemicals, product safety, sanctions and environmental requirements remain separate checks for goods entering the EU.

When The Customs Data Hub Becomes Mandatory

Distance-sales businesses face an earlier deadline than other traders. Article 285 sets out the staged transition:

• 1 July 2028. Distance-sales importers and users of the Import One Stop Shop scheme must provide data through the Hub for the specified distance-sales warehousing and release-for-free-circulation procedures.
• 1 March 2031. Other importers, exporters and holders of the transit procedure may choose between customs declarations and providing information through the Hub.
• 1 March 2034. Those importers, exporters and transit procedure holders must provide the required information through the Hub.

Article 287 sets the general application date at 12 months after entry into force. Some provisions apply from entry into force, while others have separate dates. The regulation enters into force the day after Official Journal publication.

What Businesses Should Prepare

Businesses should plan around their role and the applicable procedure:

• Platforms. Identify when the platform becomes the importer responsible for customs data and duty. Plan for the July 2028 Hub requirement.
• Manufacturers and retailers. Check product descriptions, tariff classifications, origin and valuation evidence. Identify which party must receive that information before dispatch.
• Customs representatives. Review contractual responsibility for declarations, data errors and customs charges.
• Technology teams. Build a staged integration plan around the relevant deadline. The 2034 date is too late for businesses covered by the 2028 requirement.

Foresight analysis. Centralised customs data could make inconsistent product descriptions and values easier for authorities to compare. Platforms and suppliers should therefore resolve data gaps before their mandatory Hub date.

Earlier Foresight coverage explains Parliament's committee recommendation, the Council position on platform liability and the wider EU e-commerce customs reforms.