The Customs Reform package – A reform of the Customs Union
The Customs Reform package is a reform of the customs union that will bring about major changes for businesses and customs authorities.
A new Union Customs Code
The Council and the European Parliament have taken decisions on the new Union Customs Code. On 19 September it was published in the Official Journal.
Regulation (EU) 2026/2108 of the European Parliament and of the Council
2026
Handling fee – 1 November 2026
A handling fee was introduced on goods sold via distance sales and dispatched from a non-Member State. The handling fee applies regardless of the value of the goods and applies across the entire EU.Handling fee on distance sales
Product identifier – mandatory from 1 November 2026
From 1 November 2026, the product identifier is mandatory for goods sold through distance sales when imported from a non-Member State with a value of €150 or less.2028
The e-commerce regulations enter into force – 1 July 2028
2031
All economic operators can start using the Customs Data Hub – 1 March 2031
2034
All economic operators are required to use the Customs Data Hub – 1 March 2034
Learn more about Reform Package from the website of the European Commission. There you will find, among other things, the current timetable and frequently asked questions.
From 1 July 2026, new rules apply to low-value consignments. This means that the relief from customs duty for goods worth €150 or less has been removed.
Purpose of the Customs Reform package
An EU Customs Authority and an EU Customs Data Hub are intended to simplify procedures for businesses, by ensuring that data only needs to be submitted or made available once to the Customs Data Hub.
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