EU Regulation 2013/952, which lays down the Union Customs Code (UCC) governing the movement of goods into and out of the European Union, is to be repealed and replaced by updated legislation which also introduces a new EU Customs Authority.
EU Regulation 2026/2108 is a detailed, 281-page, piece of legislation which will mainly come into force on 21 September 2027 and is intended to address problems identified with the 2013 regulations in areas such as e-commerce.
Platforms and sellers, not the consumer, will be considered the importer and held responsible for payment of duties and compliance with EU law, with financial penalties for those who systematically fail to comply.
One major improvement, highlighted by the European Commission, is that the new legislation will put customs data under a single roof, bringing together the Member States — which remain the first line of action — and a new EU Customs Authority, based in Lille.
It also introduces the EU Customs Data Hub, which will progressively become the single entry point for traders across the Union, to ensure that data will only need to be submitted once for all operations to the EU.
E-commerce operators will have access to the Hub with effect from 1 July 2028, with other operators able to start using it by 2031. According to the Commission, the changes should mean significant simplification and savings, worth up to €1 billion per year for EU businesses of all sizes, from SMEs to big companies.
