EU Modernizes Customs Union

In March 2026, the European Parliament and the Council of the European Union agreed on a comprehensive reform of the EU customs union. This is the most significant change in over 50 years. It will have far-reaching implications for companies that import or export goods.

The reform is driven primarily by geopolitical developments, increasing security requirements, and the strong growth of e-commerce. The goal is to fundamentally modernize, digitize, and streamline customs processes in the EU.

Key Innovation: A Single Customs Platform for the EU

At the heart of the reform is the new EU customs authority, “EUCA,” based in Lille. In the future, it will coordinate cooperation among customs authorities in the 27 member states.

A key element is the so-called EU Data Hub. This is a digital platform through which customs information is consolidated across the EU. In the future, companies will only have to submit their data once centrally, rather than submitting it to multiple national systems.

For companies, this means in the long term:

• less administrative duplication

• faster customs clearance

• more uniform requirements within the EU

At the same time, customs authorities will have better access to data to identify risks early on and conduct more targeted inspections.

More Regulation in E-Commerce

Another key focus of the reform is online commerce. The goal is to create a fair playing field between traditional retailers and e-commerce providers.

The €150 duty-free allowance for small consignments was eliminated on 1 July 2026. Since then, a flat-rate duty of €3 per declared category of goods has been levied on distance sales (e-commerce consignments/goods sent by post). Regular customs duties apply to all other consignments valued at under €150.

In the long term, all imported consignments are to be cleared through customs in the usual manner. In addition, online platforms will face stricter obligations: In the future, they must report their sales data directly via the EU customs platform.

For businesses, this means:

• greater transparency in the movement of goods

• stricter controls and risk analyses

• potentially rising import costs

New Import Fees

From 1 November 2026, an EU processing fee of 2 euros per item will be introduced. It applies to e-commerce goods from third countries that are sold to consumers in the EU and released for free circulation under customs regulations.

The rising number of e-commerce consignments requires, amongst other things, increased data checks, risk analyses, inspections and an extensive IT infrastructure. The fee is intended to cover the additional administrative costs incurred by the customs authorities.

Unlike other e-commerce measures, the processing fee applies regardless of the value of the goods. It applies in parallel to the temporary flat-rate customs duty. The person liable for the fee is, in principle, the person liable for the import duty. In the case of e-commerce distance sales, this is generally to be the economic operator responsible for the sale, in accordance with the provisions of the new Union Customs Code, rather than the end consumer.

Implementation Schedule

The reform will be implemented in phases:

• Entry into force of the regulation: 21 September 2026

• Launch of the EU Customs Authority (EUCA): planned for 2027

• Introduction of the Data Hub: starting in 2028

• Full implementation: expected by 2034