CLECAT — 2026-09-18
Land transportation
The European Parliament has adopted a major reform of the EU Customs Code. The reform was approved by MEPs on Wednesday, with the Council having already given its final formal agreement, making Parliament's vote the last step of the legislative procedure. The text is expected to be published in the EU's Official Journal on 19 September. It will enter into force on Monday the 21st September and Member States will have twelve months to begin applying the new rules in full.
The Customs Reform it is a fundamental redesign of the way customs operates across the European Union. The reform introduces transformative concepts such as the European Union Customs Authority (EUCA), the EU Customs Data Hub, and the new Trust & Check Trader status. It redefines how data is shared, how risks are managed, and how responsibilities are allocated across the customs ecosystem. Importers, exporters, carriers, customs representatives, logistics providers, e-commerce platforms and customs authorities will all be affected.
Headlines from the European Parliament suggest that the reform is largely about e-commerce. It is true that the e-commerce sector will feel the impact first. The reform introduces a handling fee for each item purchased from a non-EU online seller and shipped directly to an EU consumer. The fee is intended to help cover the growing cost of processing the very large number of individual parcels entering the EU. It will be payable by the entity responsible for the other customs charges on the parcel. The European Commission will determine the amount and review it every two years. Member States must begin collecting the fee by 1 November 2026 at the latest.
Sellers and platforms facilitating distance sales from non-EU countries directly to EU consumers will be treated as importers. They will therefore be required to provide customs authorities with the necessary data, pay or guarantee the applicable customs charges and ensure that the goods comply with EU legislation.
The reform also creates the EU Data Hub, a new pan-European customs IT system to be managed by the newly established EU Customs Authority (EUCA), based in Lille, France. The Data Hub will replace more than 111 systems currently used by customs authorities across Europe, with optional use from 2031 and mandatory use from 2034. Economic operators complying with the rules and cooperating transparently with customs authorities may benefit from a simplified "trust and check" regime, offering reduced check frequency and greater flexibility on duty payment in exchange for vetting and system access.
Since the European Commission presented its proposal in May 2023, CLECAT has engaged actively with the Commission, the European Parliament and the Council to ensure that the reform reflects the role and operational realities of freight forwarders, logistics providers and customs representatives.
CLECAT is pleased that the final text retains the AEO concept alongside the new Trust & Check status. This was a key priority for CLECAT, as AEO must remain a meaningful and accessible option for compliant operators, particularly those for which the more demanding Trust & Check requirements would not be proportionate or operationally feasible. CLECAT also welcomes several other improvements made during the negotiations.
CLECAT will continue engaging with the European Commission as work begins on the delegated and implementing acts and the development of the EU Customs Data Hub. Early and structured involvement of trade will be essential to ensure that the new requirements reflect complex logistics operations, can be integrated into business systems and are tested thoroughly before becoming mandatory.