On 26 March 2026, the Council of the European Union and the European Parliament reached agreement on a landmark reform of the EU customs framework, introducing structural changes that will significantly impact importers, e-commerce platforms, and supply chains.
The reform removes the long-standing €150 duty exemption threshold, meaning all imported goods will be subject to customs duties regardless of value. This directly affects cross-border e-commerce models that relied on low-value consignments. In parallel, online platforms will be designated as “deemed importers”, making them legally responsible for duty payments, product compliance, and safety requirements for goods sold into the EU.
A central pillar of the reform is the creation of an EU Customs Data Hub, a single-entry digital platform allowing traders to submit customs data once for all member states. This will replace fragmented national systems and enable real-time, EU-wide risk analysis. Supporting this shift, a new EU Customs Authority will be established to coordinate enforcement, standardise risk management, and strengthen control over high-risk consignments.
Another major structural innovation is the introduction of “Trust and Check Traders”, a new category for highly transparent and compliant businesses. Companies that provide comprehensive, high-quality data on the movement and compliance of goods, and meet strict reliability criteria, will benefit from significantly simplified customs procedures, including reduced formalities for temporary storage and transit. This effectively creates a two-tier system where trusted operators receive faster clearance and lower administrative burden.
The reform also marks a transition toward data-driven customs supervision, where authorities rely on integrated datasets and automated risk profiling rather than traditional declaration-based controls. This significantly increases the importance of data accuracy, system integration, and end-to-end supply chain visibility.
Additional measures target e-commerce risks, including handling fees for low-value parcels and enhanced controls on undervaluation and unsafe goods. At the same time, compliant operators may benefit from simplified procedures under trusted trader frameworks.
For trade compliance professionals, the implications are immediate. Businesses must reassess pricing structures, customs valuation, and origin documentation, while ensuring internal systems can support high-quality, real-time data reporting. This reform represents a fundamental shift toward centralised, technology-driven customs enforcement across the European Union.
EU Customs Reform will enter into force following formal adoption, with application 12 months thereafter, supported by a phased rollout of key measures between 2026 and 2034.
Official press release from the Council of the EU: