EU Customs Reform: new measures applying from 1 November 2026

Background

The EU customs reform legislation, set out in Regulation (EU) 2026/2108, entered into force on 20 September 2026, establishing a new Union Customs Code (the "nUCC"). It is the EU’s most ambitious customs reform since the creation of the Customs Union in 1968 and rests on three pillars: smarter risk management and controls, a modern e-commerce framework and a stronger partnership with business.

From 1 November 2026, a €2 Union handling fee applies to goods sold in distance sales into the EU, irrespective of the value of the consignment, and product identifiers will become mandatory in customs declarations for relevant low-value e-commerce imports. These measures apply in addition to the temporary €3 customs duty on low-value consignments that has applied since 1 July 2026.

Summary of the new measures

1. European Union Customs Authority (“EUCA”): The EUCA is a new decentralised EU agency based in Lille, France, and will begin operations in 2027. It will coordinate EU-wide risk management, support cooperation between national customs authorities and manage the EU Customs Data Hub.

2. EU Customs Data Hub: The Data Hub will be a single digital platform for customs operations across the EU. Under a "submit once-only" principle, businesses will provide customs and product data through one entry point instead of up to 27 national systems, shifting customs supervision from a declaration-based to a data-driven model. Use of the Data Hub will become mandatory for e-commerce from 1 July 2028, will open to all businesses on a voluntary basis from 2031 and will become mandatory for all traders from 1 March 2034.

3. “Trust and Check” Traders Framework: The nUCC creates a new category of “Trust and Check” traders. Businesses that provide comprehensive supply-chain information and meet stringent criteria will benefit from simplified procedures.

4. New E-commerce Customs Framework: The €150 de minimis customs duty relief was abolished on 1 July 2026 and replaced with a temporary €3 customs duty per item on distance sales of low value consignments (due to apply until 1 July 2028) (please see our previous briefing here which considers this duty and the tighter rules for low-cost imports and ultra-fast fashion in France and the EU). Separately, the nUCC introduces a non-refundable handling fee, fixed at €2 per item, which applies from 1 November 2026 to all goods sold in distance sales, irrespective of their value. From the same date, product identifiers, which have been voluntary since 1 July 2026, become mandatory in customs declarations for these low-value e-commerce goods to improve traceability and product safety checks. The accompanying Commission guidance, last updated on 5 October 2026, aims to support importers in applying these measures in practice, covering the concept of a distance sale, how items are counted, declarant liability, guarantees, VAT treatment and product identifiers.

In addition, from 1 July 2028, the nUCC will treat either the person supplying goods through a distance sale or the person facilitating that sale (such as an online platform), depending on the arrangements in place, as the "importer for distance sales" in respect of each consignment. The importer for distance sales will be responsible for the obligations of an importer, including providing customs data, paying customs duties and the handling fee, and ensuring that the goods comply with EU product requirements and other requirements enforced by customs. The nUCC also introduces a dedicated penalties regime for operators that breach these obligations, with the most serious infringements attracting fines of up to 6% of the operator’s annual import value in the preceding year, the withdrawal of certain customs facilitations and restrictions on access to online platforms.

Commentary

While the 1 November 2026 measures are the immediate priority, they are only the first stage of much wider structural changes at EU level. Over the coming years, customs compliance will depend increasingly on the quality of the data that businesses supply. With the EUCA coordinating risk management and the EU Customs Data Hub gradually replacing 27 national systems, that data will be visible and comparable across the whole of the EU.

The most immediate impact falls on e-commerce operators, with the handling fee and product identifier responsibilities. Businesses operating high-volume, low-value business-to-consumer models should expect a material increase in landed costs, and those with high return rates will feel this most, as the handling fee is non-refundable. For online platforms and sellers, mapping how these changes affect their operations should therefore be the first key task.

Looking further ahead, from 1 July 2028 the “importer for distance sales” regime will place customs liability squarely on whichever of the seller or the facilitating platform acts as importer, rather than on the consumer receiving the products.

The reform will reshape customs compliance for all importers. Greater data availability to the EUCA and national authorities will enable EU-wide risk analysis, making inconsistencies in classification, valuation, and origin considerably easier to detect, and is likely to strengthen the enforcement of trade defence measures, sanctions and other restrictions.

While some of these changes are still several years away, early planning is likely to pay off. Businesses should consider who in their supply chain will act as importer, whether their product and transaction data is fit for the new regime, how their broker and customs representative arrangements allocate liability, and whether Trust and Check status may be available to them.