The European Union's customs reform has entered into force, providing for a single point of entry for customs operations, a new Customs Authority and common rules for imports via e-commerce.
The reform was endorsed by the European Parliament and the Council and published in the EU's Official Journal on 19 September. Its implementation will take place gradually, with member states having 12 months to fully implement the new rules.
The aim is to create a more digital customs system, which will leverage data to address geopolitical risks, the rapid growth of e-commerce and increased consumer protection needs.
At the heart of the reform are the new EU Customs Code, the EU Customs Authority and the Common Customs Data Hub.
Single Customs Point of Entry
The new Customs Code reshapes the legal framework of customs activities and seeks to make the Customs Union functionally unified.
Procedures will be harmonised, administrative burdens will be reduced and risk management will be strengthened. In the long term, a single customs point of entry across the EU will be created, instead of the multiple national systems currently in place.
Legitimate businesses are expected to benefit from simpler and more predictable procedures. At the same time, clearer responsibilities for importers will be defined and a single interface for data submission will be created.
Customs authorities will also strengthen their role in collecting customs duties and enforcing rules on product safety, the environment and intellectual property rights.
The new Customs Authority in Lille
The new EU Customs Authority, based in Lille, was legally established on September 20 and is expected to start operating in 2027.
Its mission will be to strengthen cooperation between Member States' customs authorities and to manage risks at European level, so that common threats at the border are addressed in a more coordinated manner.
Its central task will be the development of the Customs Data Hub, which will gradually replace the fragmented national information systems.
The hub will act as a single European interface for imports and exports, as well as for the exchange of information with customs authorities.
The new infrastructure is estimated to save around €2.3 billion per year in operational costs for member states and €2.58 billion. administrative costs for businesses.
The hub will be operational for e-commerce from July 2028 and for the rest of commerce by 2031 at the latest.
Duty of €3 on small parcels
The reform brings significant changes to low-value product imports through e-commerce.
The EU decided in December 2025 to abolish the exemption from customs duties for shipments worth up to €150. In its place, a provisional customs duty of €3 is applied, from July 1, 2026 to July 2028.
After July 2028, these shipments will be subject to normal customs duties.
The new code also provides for a processing fee for small parcels to cover the increasing costs borne by customs authorities to process low-value products.
The implementation of the fee is expected to start in November 2026. The exact amount will be determined by a Commission delegated act.
The junction will be mandatory from 2028
With the publication of the new Customs Code, the legislative process has been completed and its gradual implementation begins.
The EU Customs Authority will become operational in 2027, while the Common Data Hub will become mandatory for e-commerce shipments from 1 July 2028.
The reform was deemed necessary due to the rapid increase in low-value imports, new business models, technological changes, the green transition and increasing security risks.
Commissioner for Trade and Economic Security, Maroš Šefčovič, described the reform as a strategic imperative to protect Europe's single market, competitiveness and economic security.
As he mentioned, the single point of entry and the common risk management capability will allow the customs union to assess risks and act unified at European borders.
With the publication of the new Customs Code, the legislative process has been completed and its gradual implementation begins.
The EU Customs Authority will become operational in 2027, while the Common Data Hub will become mandatory for e-commerce shipments from 1 July 2028.
The reform was deemed necessary due to the rapid increase in low-value imports, new business models, technological changes, the green transition and increasing security risks.
Commissioner for Trade and Economic Security, Maroš Šefčovič, described the reform as a strategic imperative to protect Europe's single market, competitiveness and economic security.
As he mentioned, the single point of entry and the common risk management capability will allow the customs union to assess risks and act unified at European borders.
