The Customs Reform package – A reform of the Customs Union
Negotiations are currently underway in the EU regarding a major legislative proposal put forward by the European Commission, known as the Customs Reform package. This is a reform of the customs union that will bring about major changes for businesses and customs authorities.
What does the proposal entail?
The Commission’s proposal centres on two new key functions: an EU Customs Authority and an EU Customs Data Hub to handle all data reporting and information exchange. This is intended to simplify matters for the business community, as data will only need to be submitted or made available once to the Customs Data Hub.
With regard to e-commerce, it is proposed that e-commerce platforms be given a central role in distance sales to consumers.
The threshold value for customs duties, €150, will be abolished on 1 July 2026. A customs duty of €3 per item will then be introduced for consignments whose total value does not exceed €150.
Read the press release from the Council of the European Union here
Other major proposed changes include:
- A new type of authorisation to replace the AEO authorisation for customs simplifications: Trust and Check Trader
- Framework provisions on how customs authorities should cooperate with other public agencies
- Provisions on how to manage crises affecting the operations of customs authorities
- Common minimum provisions on customs offences and non-criminal penalties.
2028
The e-commerce regulations enter into force.
2032
All economic operators can start using the Customs Data Hub.
2038
All economic operators are required to use the Customs Data Hub.
Negotiations are ongoing
In May 2023, the European Commission submitted the legislative proposal to the European Parliament and the Council. A political agreement was reached in the Council at the end of June 2025. This will be followed by trilogue negotiations between the Council, the European Parliament and the Commission, after which the Council and the European Parliament will jointly adopt the reform package as a decision.
More information from the European Commission
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.
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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