From the 2023 proposal to the 2026 regulation
The Commission tabled the reform in May 2023 (COM(2023) 258). Parliament adopted its position in March 2024, the Council reached a political agreement in November 2025 and both institutions closed the text in March 2026.
The outcome is Regulation (EU) 2026/2108 of 16 September 2026, establishing the Union Customs Code and the European Union Customs Authority and repealing Regulation (EU) 952/2013. It was published on 19 September and came into force the following day.
The timeline
| Date | What happens |
|---|---|
| 20 September 2026 | Entry into force. Rules on the Customs Authority, the Data Hub and some e-commerce definitions already apply. |
| 21 September 2027 | General application of the new code. The 2013 code stops applying, although its implementing acts remain until replaced. |
| 1 July 2028 | The Data Hub becomes mandatory for distance sales and IOSS users. |
| 1 March 2031 | Other importers, exporters and transit holders may use the Data Hub voluntarily. |
| 1 March 2034 | The Data Hub becomes mandatory for everyone. |
The dates come from Article 287 of the regulation and the DG TAXUD guidance. Until each operator's turn comes, the customs declaration still exists.
The Data Hub: from declaring shipments to sharing data
Today each operation is declared in each country's national system. The EU Customs Data Hub will be a common environment where operators provide goods and supply chain data, and customs use it for controls. The underlying idea is that data is provided once, as early as possible and by whoever knows it best.
The rollout is deliberately long: e-commerce first (2028), then other operators voluntarily (2031) and mandatorily (2034). For a logistics company, the practical consequence is to keep each operation's data structured and complete from the start, because the filing model is going to change.
The EU Customs Authority
The regulation creates the European Union Customs Authority, based in Lille (France). According to the Commission, it will start operating in 2027. It will coordinate risk management across Member States and may be entrusted with the Data Hub. National customs keep carrying out controls and clearance.
From declarant to importer
The 2013 code revolves around the declarant: the person lodging the declaration in their own name or in whose name it is lodged, who can act through direct or indirect representation. The new code puts the importer at the centre, with its own obligations and a single importer at any one time.
Both forms of representation remain, but the indirect representative's liability changes: if the importer is established in the Union, the representative is jointly liable with it; if not, the indirect representative is deemed to be the importer. For forwarders and customs brokers working for clients outside the EU, this is a shift in risk worth reviewing in contracts before September 2027.
Trust and Check
The regulation creates Trust and Check status for importers, exporters and indirect representatives established in the Union who can show a compliance track record and good control of their records. The aim is for customs to rely more on the data of those who prove they do things right and to focus controls on everyone else.
E-commerce: the end of the 150-euro exemption
The reform comes with changes already in place for low-value consignments. Council Regulation (EU) 2026/382 abolished the customs duty exemption for consignments of up to 150 euros. Between 1 July 2026 and 1 July 2028 a temporary duty of 3 euros per item applies to them, while the Data Hub is not yet operational for e-commerce.
The Commission has also adopted a handling fee of 2 euros per item, which it expects to apply from 1 November 2026, once Parliament and the Council finish their scrutiny.
What stays the same for now
While the new code comes into application, technical operations follow the 2013 code and its electronic systems:
- ICS2, the import control system, now covers sea, air, road and rail.
- NCTS phase 5 is the transit system in operation.
- In Spain, the import declaration is the H1 of the Tax Agency's new system, with messages such as CC415A to lodge the declaration (scenarios guide).
How to prepare
- Review indirect representation contracts with clients not established in the Union before 21 September 2027.
- Organise each operation's data (parties, goods, documents, origin) so it can be provided once and reused.
- Keep the history of tariff classifications and declarations: controls will rely more and more on the operator's track record.
- Follow the implementing acts, which will set out the Trust and Check and Data Hub procedures.
Sources
- Reglamento (UE) 2026/2108, por el que se establece el código aduanero de la Unión y la Autoridad Aduanera de la Unión Europea · EUR-Lex
- EU Customs Reform · Comisión Europea, DG TAXUD
- Guía de la DG TAXUD sobre la entrada en vigor del nuevo código aduanero (5-10-2026) · Comisión Europea
- Documento ST 13480/26 · Consejo de la Unión Europea
- Propuesta COM(2023) 258 final · EUR-Lex
- Reglamento (UE) n.º 952/2013, por el que se establece el código aduanero de la Unión · EUR-Lex
- ICS2 se extiende al transporte por carretera y ferrocarril · Comisión Europea
- NCTS fase 5 · Comisión Europea
- Escenarios de importación CAU (guía técnica) · Agencia Tributaria
This article is for information only and does not replace reading the official text or professional advice.