The EU customs reform has cleared its final legislative hurdle. On 16 September 2026, the European Parliament gave its definitive approval to the overhaul of the Union Customs Code – the biggest change since the customs union was created in 1968. With the Council having already approved the text on 3 September, signature as a legislative act and publication in the Official Journal are expected this weekend. The rules enter into force the day after publication, and member states then have twelve months to fully apply them – around 20 September 2027.
WHAT IS NOW CONFIRMED
Platforms selling directly to EU consumers from third countries will formally be treated as importers, making them responsible for customs formalities, payment of duties, and product conformity with EU rules.
A new European Customs Authority (EUCA) will be established, based in Lille, France. It will manage the EU Customs Data Hub, a central European system set to eventually replace more than 111 separate national customs IT systems.
Alongside the existing AEO authorisation, which remains in place, a new Trust and Check regime is introduced for reliable businesses: fewer checks and more flexibility on paying duties for those who work transparently with customs.
THE HANDLING FEE IS NOW FORMALLY CONFIRMED
A handling fee will apply to every product consumers order directly from a webshop outside the EU, to cover the processing cost of individual parcels. The European Commission sets the level and reviews it every two years. Member states must start collecting the fee no later than 1 November 2026.
The cost falls on whichever party also pays the parcel’s other customs duties – so it does not automatically land with the consumer. As covered in our earlier reporting, this remains a separate instrument from the existing temporary €3 duty per item.
PENALTIES AND ENFORCEMENT
Serious and repeated non-compliance can trigger fines of up to 6% of import value over the preceding twelve months, alongside possible withdrawal of customs facilitations and restrictions on platform access.
Customs representatives are expected to feel the greatest impact from the series of implementing regulations the Commission will now publish in stages.
WHAT CHANGES IN THE DECLARATION CHAIN
The role of “declarant” disappears in phases, replaced by “importer (for distance sales)”. From 1 July 2028, the importer for distance sales becomes the debtor for customs duty, with the Data Hub as the exclusive data channel, provided it is ready by then. For all other operators this shifts by 1 March 2034 at the latest, with Data Hub use becoming optional for that group from 2031.
From October 2027, the substantive provisions redefining non-fiscal representation also take effect – relevant for customs representatives and fiscal representatives.
EARLY MARKET SIGNALS ALREADY POINT THE SAME WAY
Customs authorities have already seen a shift since the temporary €3 duty took effect: more regular bulk imports and fewer individual e-commerce declarations, mirroring what we flagged in Shein’s investment in European warehousing near Wrocław. This final approval of the wider reform is likely to reinforce that trend further.
WHAT TO DO NOW
- Watch for publication in the Official Journal this week – that marks the official start of the twelve-month countdown to full application
- Assess whether Trust and Check status offers value alongside (or instead of) your current AEO authorisation, given the real-time system access it requires
- Track the Commission’s phased publication of implementing regulations, particularly relevant if you act as a customs representative
- Map whether your business, or your platform partners, will fall under the new importer-for-distance-sales definition, and what that means for your liability
THE BOTTOM LINE
With Parliament’s approval, most of the political and legislative uncertainty around the UCC reform has been removed. For platforms, importers and customs representatives, this is the moment to move from scenario planning to concrete implementation – the twelve-month clock starts running this week. For the broader context, see our articles on the EU customs reform (https://smarttradecompliance.com/2026/05/11/eu-customs-reform/) and on preparing for an AEO re-assessment (https://smarttradecompliance.com/2026/05/08/preparing-for-an-aeo-re-assessment-without-disrupting-operations/).
Smart Trade Compliance advises platforms, importers and customs representatives on EU customs compliance. Have questions about what this means for your organisation? Contact us. (https://smarttradecompliance.com/contact)
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