The Council of the European Union on Thursday, 3 September 2026, gave final approval to a major overhaul of the EU’s customs framework, in what has been described as the most comprehensive reform of its kind in decades.
According to a statement from Cyprus Customs, the new legislation will establish a more modern customs framework and introduce new tools to facilitate global trade, particularly in e-commerce, improve the collection of customs duties and strengthen controls on non-compliant, dangerous or unsafe goods.
New rules for e-commerce
One of the most significant changes concerns online platforms based outside the EU.
Under the new Union Customs Code, e-commerce platforms will be considered the importers of goods sold into the EU. They will therefore be responsible for completing all customs formalities and paying the relevant duties, rather than leaving those obligations to the final consumer in the EU.
The legislation also introduces a new system of penalties for e-commerce operators that fail to meet their customs obligations, including requirements concerning EU standards and payment of the correct duties.
In the most serious cases of non-compliance, fines could reach up to 6% of a company’s annual import value for the previous year. Other measures could include the withdrawal of certain customs privileges and, in some cases, restrictions on access to online platforms.
Handling fee for small parcels
The reform also provides for an EU-wide handling fee on small parcels entering the Union through e-commerce.
The fee is expected to be introduced by 1 November 2026 to help cover the rising costs associated with monitoring the continuously increasing volume of small parcels entering the EU.
The amount of the fee will be set by the European Commission before member states begin applying it.
Cyprus Customs stressed that the handling fee is separate from the Council’s earlier decision to abolish the existing customs-duty exemption for imports worth less than €150.
New EU Customs Authority
The legislation will also establish a new decentralised EU agency, the European Union Customs Authority (EUCA), to coordinate the governance of the EU customs union.
The EUCA will analyse continuously updated import and export data stored in a new EU Customs Data Hub.
The hub will serve as a central platform through which importers and exporters interact with customs authorities across the EU. According to Cyprus Customs, the use of this data will help identify the most dangerous consignments, allowing them to be prioritised for inspection.
The new authority will also help establish priority control areas and risk criteria, while coordinating crisis management at EU level in the customs sector.
The EUCA will be headquartered in Lille, France, and is expected to begin operations in 2027.
Special status for trusted traders
The reform also creates a new category of businesses known as “trust and check traders” for the most reliable operators.
Companies that provide comprehensive information on the movement and compliance of their goods and meet a set of strict criteria will be eligible for simplified customs procedures.
The aim is to save businesses time and money, while allowing the most trusted companies to place their goods into circulation in the EU without active customs intervention.
When will the new rules apply?
Following the Council’s final approval, the European Parliament is expected to approve the final text later in September 2026. It will then be signed and published in the Official Journal of the European Union.
The use of the new data hub for recording imports and exports will become mandatory for e-commerce businesses from 1 July 2028.
For all other traders, mandatory use of the system is scheduled to begin on 1 March 2034.
