Brussels – The European Parliament has today (16 September) given its final approval to the reform of the EU Customs Code. Among the key changes introduced are: a new handling fee for goods ordered directly from non-EU countries, which will come into force by 1 November 2026; a Europe-wide IT system (the EU Data Hub) which will replace the more than 111 systems currently in use; and a new EU customs authority based in Lille, France.
The Parliament has explained that the new handling fee for each item purchased from online shops in non-EU countries and shipped directly to European consumers will help to cover the ever-increasing costs associated with handling the huge volume of individual parcels. The handling fee will be paid by the same body responsible for paying other customs duties relating to the same parcel, thereby avoiding the costs being passed on to consumers. The exact amount of the handling fee, which EU countries will begin to collect by 1 November 2026, will be set by the European Commission and reviewed every two years to ensure it remains proportionate to the actual costs.
Sellers and platforms that facilitate the distance sale of goods from non-EU countries to European customers will be regarded as importers and will therefore be required to provide the customs authorities with all the necessary information, pay or guarantee customs duties, and ensure that goods shipped to Europe comply with EU legislation. These companies must be established in the EU or represented by an entity based in the EU that holds the status of Authorised Economic Operator (AEO) or Trusted Economic Operator, so as to prevent the use of shell companies to circumvent the new rules.
To encourage bulk shipments, which are easier for customs authorities to monitor, sellers and platforms based outside the EU are encouraged to operate warehouses within the EU. Their shipments to customers within the EU will benefit from a reduced handling fee, provided that the goods are imported in consolidated consignments and in quantities large enough to make customs checks more efficient.
“Companies that repeatedly flout EU rules may be fined between 1 per cent and 6 per cent of the total value of goods imported over the previous 12 months. Furthermore, customs authorities will be able to suspend, revoke, or cancel their status as a trusted operator or AEO,” the Parliament points out. Import and export companies that comply with the rules and agree to cooperate transparently with the customs authorities will be able to benefit from a special scheme for trusted and certified operators (“Trust and Check”). Initially, this will require them to undergo an audit and to allow customs authorities access to their electronic systems. In return, their consignments will be subject to less frequent checks, and they will have greater flexibility regarding the payment of duties and taxes. The current AEO status will be retained, so as to ensure that customs status remains accessible to smaller economic operators as well.
Finally, the reform will establish a new pan-European customs IT system, known as the EU Digital Hub (“EU Data Hub”), which will be managed by the new EU Customs Authority (EUCA). Its use will be optional from 2031 and will become mandatory from 2034. The digital hub will replace at least 111 IT systems currently used by customs authorities across Europe, making it easier and quicker for businesses to declare goods and communicate with customs authorities, while for customs authorities, it will improve risk analysis thanks to the availability of comprehensive data and facilitate cross-border cooperation.
The Council has already given its final approval to the reform, so today’s approval by Parliament marks the final stage of the procedure. The reform will be officially signed as a legislative act and published in the Official Journal of the EU: it will enter into force the following day, and Member States will have to begin fully applying the new rules after 12 months.
English version by the Translation Service of Withub
