Compliance

EU Customs Reform

A legislative package that would replace the current customs framework with a data hub and a central EU customs authority.

Aliases: EU Customs Reform, Customs Data Hub, 欧盟海关改革, 欧盟海关改革提案

What the package proposes

The European Commission presented a customs reform package in May 2023 to replace the Union Customs Code. The design rests on two instruments: an EU Customs Data Hub that would hold shipment and product data in one place, and an EU Customs Authority that would operate the shared systems and coordinate risk analysis.

The package also proposed changes to the e-commerce interface, including treating platforms as importers for distance sales of goods and removing the 150 euro threshold from the VAT exemption logic.

Why the proposal exists

Customs declarations in the Union are handled through national systems that exchange limited data. Volumes from e-commerce have grown faster than the ability of those systems to analyse risk at consignment level. The reform is aimed at the data problem rather than at duty rates.

Current status and why wording matters

The package goes through the ordinary legislative procedure, which requires agreement between the European Parliament and the Council. As of late 2026 the reform has not replaced the Union Customs Code, so the applicable rules remain the current code, the delegated and implementing acts, and the national systems built on them.

Content on this topic should therefore describe the reform as a proposal with a legislative timeline, not as law in force. Statements of the form the reform requires X from next year are inaccurate unless they cite an adopted act with a passed application date. Confirm the latest status before publishing or relying on it.

What would change for sellers if adopted

A single data submission covering the consignment, reused at later stages
Platform-level recognition as the importer in defined e-commerce situations
Risk analysis before loading, using the data hub rather than separate national channels
A reduced role for the current simplified declarations

What to do in the meantime

Operate on today’s rules. That means ICS2 filings before loading, correct IOSS treatment for consignments up to 150 euros, OSS for intra-EU distance sales, and CBAM reporting for covered goods. Data quality is the common denominator: the reform, when it lands, will reward sellers who already hold structured product and consignment data.

Primary source: European Commission proposal COM(2023) 257; Council of the EU negotiating documents.

FAQ

Has the EU customs reform entered into force?

No. As of late 2026 the package remains in the legislative process and has not replaced the Union Customs Code. Current obligations continue to apply.

What is the EU Customs Data Hub?

A proposed central data platform that would hold consignment and product information, replacing multiple national submissions with one dataset reused across customs processes.

Would the reform remove the 150 euro threshold?

The package proposed removing the VAT exemption logic that relies on that threshold, which would change how low-value imports are treated. Any change depends on the final adopted text.

Do platforms become importers under the reform?

The proposal would treat platforms as the importer for distance sales of goods in defined circumstances. This is not current law and should be described as a proposal.

What should sellers do now?

Comply with the rules in force: [ICS2](/wiki/ics2) data before loading, correct [IOSS](/wiki/ioss) and [OSS](/wiki/oss) treatment, and accurate classification. Structured data is the preparation that carries over regardless of the final text.