EU launches new customs reform with digital overhaul
The European Union has entered a new phase in customs policy with the entry into force of its new Union Customs Code and the establishment of the European Union Customs Authority (EUCA), marking the beginning of a gradual overhaul of the bloc’s customs system.
Regulation (EU) 2026/2108, adopted by the European Parliament and the Council on September 16 and published in the Official Journal on September 19, establishes the new Union Customs Code and EUCA, replacing the previous framework under Regulation (EU) No 952/2013. The reform will be implemented progressively rather than taking effect in full immediately.
The European Commission describes the reform as the most comprehensive modernization of the EU Customs Union in decades. Its main objectives include making customs procedures more digital and data-driven, strengthening risk management and coordination among member states, and adapting the system to the rapid growth of e-commerce.
EU Customs Data Hub at the center of reform
One of the key elements of the new system is the EU Customs Data Hub, which will serve as a common digital infrastructure for customs information.
The platform is designed to bring together import and export data submitted by businesses and give customs authorities a shared, real-time overview of supply chains and the movement of goods. The European Commission says the system will enable more targeted risk assessments, faster information sharing and more consistent customs controls across the EU.
The Data Hub will gradually replace existing national IT infrastructure. Its use will become mandatory for e-commerce imports in 2028 and will subsequently expand to all traders, with full mandatory use planned for 2034.
The reform also aims to:
- improve coordination and efficiency in customs controls across the EU;
- strengthen EU-level risk analysis;
- simplify and modernize customs procedures;
- strengthen cooperation between customs authorities and economic operators;
- create a more effective framework for managing the rapid growth of e-commerce; and
- enhance protection of the EU’s financial interests, public health, consumers and the environment.
Greece prepares for gradual transition
Greece’s Independent Authority for Public Revenue (AADE) has issued initial guidance on the implementation timetable for Regulation (EU) 2026/2108 and communicated the new framework to customs offices and other stakeholders.
AADE will play a central role in Greece’s transition to the new customs framework, including adapting national customs infrastructure and connecting it with the EU’s emerging digital architecture.
The transition will also involve developing risk-analysis and customs-control systems, training customs personnel and providing ongoing support to businesses and other parties involved in customs procedures.
Greece is expected to work with the European Commission and the EU Customs Authority as the secondary legislation and detailed implementation rules for the new framework are developed.
E-commerce and risk management among key priorities
The reform comes as the EU seeks to respond to rapidly increasing e-commerce imports, growing trade volumes and changing geopolitical and security risks.
The European Commission has identified smarter risk management, a modern framework for e-commerce and stronger cooperation with businesses as three central pillars of the reform. The new EU Customs Authority, based in Lille, France, will coordinate expertise and risk management at EU level and manage the Customs Data Hub.
The new framework is therefore intended to move the EU toward a more integrated, digital and data-driven customs system, while its individual components are introduced progressively over the coming years.
