The Council and the European Parliament have reached political agreement on a major reform of the EU customs framework.

This represents the most significant overhaul of the EU Customs Union since its creation in 1968 and sets a new direction for how goods entering and leaving the EU will be monitored, processed, and controlled.

The reform is built around three key structural pillars, with important practical implications:

• EU Customs Authority (EUCA): A new decentralised agency, to be based in Lille (France), will coordinate EU-wide risk analysis and crisis management. National customs authorities will retain operational responsibilities, establishing a two-level system combining EU-level intelligence with national execution.
• EU Customs Data Hub: A single EU-wide platform will replace fragmented national systems. Businesses will submit customs data only once, marking a significant operational and IT shift that will require early preparation and adaptation.
• “Trust and Check” traders: A new status for highly transparent and compliant companies, building on the current Authorised Economic Operator (AEO) framework. Eligible operators will benefit from faster clearance, reduced controls, and streamlined processes.

Additional key measures include:

• E-commerce responsibilities: Online platforms and distance sellers will be considered the importer of record, removing ambiguity and strengthening accountability for customs compliance.
• Stronger enforcement: The reform introduces financial penalties for systematic non-compliance, particularly targeting e-commerce operators.
• Small parcels regime: The €150 de minimis threshold will be abolished. As of 1 July 2026, an interim €3 flat duty per item category will apply to small consignments, pending full implementation of the new system. This is separate from a potential handling fee, to be defined by the Commission and applicable by November 2026.

The EU Customs Data Hub is expected to become operational for e-commerce flows in 2028, with a phased rollout covering all goods by 2034.

While technical finalisation and formal adoption are still pending, the political agreement confirms the overall direction of travel. The scale of the changes, particularly regarding data management, compliance responsibilities, and e-commerce flows, suggests that companies may wish to start assessing their exposure and preparing their systems and processes.