EU Customs Code reform adopted

The EU Customs Code was reformed on March 26, 2026, with the goal of making the customs union more modern, coordinated, and efficient. The reform includes new obligations, statuses, and controls that have raised concerns about increased complexity for businesses.

New duty exemptions and fees introduced

The reform changes duty exemptions for low-value packages, removing the exemption for items under 150 euros and replacing it with a flat rate of 3 euros per item category. Starting in November, an additional European management fee will be introduced, though the exact amount is still to be decided by the European Commission.

Challenges in implementing unified customs procedures

Despite the goal of creating a unified customs space, the practical application of the reform reveals a patchwork of 27 national administrations, each applying the same rules in different ways. This leads to uncertainty and increased costs for businesses, as the treatment of goods can vary depending on the entry point.

European Customs Agency established

The reform includes the creation of the European Union Customs Agency (EUCA), based in Lille, which aims to coordinate customs controls, harmonize practices, and manage a central Data Hub. The agency is intended to become the central authority for European customs, but its success depends on member states' willingness to transfer some administrative responsibilities to the European level.

Focus on automation and digitalization

Automation and digitalization are seen as crucial for the reform's success. Many European countries currently use outdated customs systems, making it difficult to manage the high volume of packages and shipments. The reform emphasizes the need for a more accessible unique trust status, a common control doctrine, and clearer customs procedures for newcomers. Technological actors are expected to assist companies in digitalizing their operations and providing reliable data to customs authorities.