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EU reaches political agreement on major reform of the Union Customs Code

On 26 March 2026, the European Parliament and the Council reached a political agreement on the reform of the Union Customs Code (UCC). This is the most far reaching overhaul of the EU Customs Union since its creation in 1968, aimed at modernizing customs supervision, risk management and data use in light of growing trade volumes, digitalization, evolving EU regulatory requirements, and geopolitical developments.

While part of the reform addresses e commerce challenges, the package has much broader implications for all importers, exporters, logistics providers and supply chains trading with or within the EU.

Key changes at a glance

A few of the major changes include:

1.     EU Customs Data Hub (single data environment)

Customs processes will shift from fragmented national systems to a central EU data submission model. All traders will ultimately submit customs data once, via the Data Hub, which will be used for risk analysis, controls and duty assessment across the EU. This will require significant IT, data and process adjustments for all businesses having customs operations in the EU.

2.     New EU Customs Agency (EUCA)

A new EU agency will be established in Lille, France to strengthen EU level risk analysis, data driven supervision and crisis coordination. National customs authorities will remain responsible for operational controls, but within a more centralized EU governance framework.

3.     Reformed trader framework – “Trust and Check”

A new tier of facilitation will be introduced for the most transparent and compliant operators, building on the AEO concept. Eligible businesses may benefit from faster clearance, fewer controls and streamlined interaction with customs.

4.     Clarify role and responsibilities of actors in the supply chain

The reform clarifies the roles of actors involved in customs operations and designates the importer as the single liable person at the border for both fiscal and non fiscal requirements.

Additional notable changes for e-commerce include (partly already in adopted by a Council Regulation of 11 February):

• Abolition of the €150 customs duty de minimis threshold for parcels entering the EU per 1 July 2026.
• Introduction of a temporary €3 flat customs duty per tariff sub heading for low value parcels as of 1 July 2026, pending the full rollout of the Data Hub.
• Introduction of the EU handling fee, ultimately applicable as of 1 November 2026.
• Deemed importer as key responsible actor in the supply chain and introduction of the tariff bucket system per 1 July 2028.

Timeline and next steps

The reform is expected to be finalized and formally adopted during 2026, after which the new legislation will enter into application 12 months following its publication in the Official Journal. The reform will be implemented progressively, with the EU Customs Data Hub being rolled out in phases, ultimately triggering the full application of the new customs framework once it becomes fully operational.

What should businesses do now?

• Assess exposure: identify which parts of your supply chain will be affected (data flows, IT systems, authorizations, importer responsibilities).
• Review compliance models in light of increased transparency and EU level risk analytics.
• Consider future facilitation strategies, including eligibility for “Trust and Check”.
• Engage early on IT and data readiness to avoid disruption once the Data Hub becomes operational.

Monthly Global Trade webcasts

From now on, our monthly webcast will include a dedicated segment on the most important elements of the customs reform and expected next steps. Not yet signed-up and interested in joining, let us know by sending an e-mail to: global.trade.and.sustainability@nl.ey.com.

Save the date

In addition, we will organize in person seminars in the Netherlands this autumn to discuss the reform and its practical impact:

• 10 September – Eindhoven
• 14 September – Rotterdam
• 16 September – Amsterdam