On September 16, 2026, the European Parliament adopted the Union Customs Code reform at second reading (procedure 2023/0156(COD)), completing the ordinary legislative procedure for the most significant overhaul of EU customs rules since the 2013 Code. The final act was signed the same day in Strasbourg (text adopted P10_TA(2026)0290) and now awaits publication in the Official Journal to enter into force. The new regulation repeals Regulation (EU) No 952/2013 and replaces it with a Code that creates an EU Customs Authority, a central Customs Data Hub, and a Trust and Check Trader status.
The reform changes how goods enter the EU. The Code moves customs clearance away from transaction-by-transaction declarations toward a data-sharing, system-based approach anchored in the Customs Data Hub, removes the EUR 150 de minimis threshold, and introduces a European handling fee on imported goods from November 2026. A temporary EUR 3 customs duty on low-value e-commerce imports has applied since July 1, 2026, as the bridge to full de minimis removal.
Who is covered by the new Union Customs Code, and when does it apply?
The new Code is an EU regulation, so once published in the Official Journal it is directly applicable in all 27 Member States without national transposition. It binds every operator moving goods into or through the EU customs territory: importers, e-commerce marketplaces, customs brokers, indirect representatives, and holders of Authorised Economic Operator (AEO) authorisations. The Legislative Observatory procedure file records the status as procedure completed, awaiting Official Journal publication.
Entry into force follows the standard EU rule, typically the twentieth day after Official Journal publication, unless the act fixes a different date. The operational milestones are staged after adoption:
| Date | Milestone |
|---|---|
| July 1, 2026 | Temporary EUR 3 customs duty on low-value e-commerce imports begins |
| September 16, 2026 | Parliament adopts at second reading; final act signed |
| On Official Journal publication | Regulation enters into force; Regulation (EU) No 952/2013 repealed |
| November 2026 | European handling fee on imported goods applies |
| 2027 | EU Customs Authority operational, headquartered in Lille |
What happens to the EUR 150 de minimis threshold and e-commerce imports?
The reform abolishes the EUR 150 threshold that currently exempts low-value consignments from customs duty. Once the Code applies, all consignments enter the customs process regardless of value. This targets the surge in direct-to-consumer e-commerce imports that until now passed under the threshold, and it shifts obligation onto the platforms: marketplaces and platforms acting as deemed importers must declare and account for duty on every consignment and collect the new European handling fee from November 2026. The temporary EUR 3 duty in force since July 1, 2026 is the transitional measure covering this period.
How does Trust and Check Trader status change the AEO framework?
The Code introduces a Trust and Check Trader status that builds on, but goes beyond, the existing AEO regime. Trust and Check Traders gain access to simplified, data-driven clearance through the Customs Data Hub, with the ability to self-assess certain customs elements on the basis of shared supply-chain data rather than per-transaction declarations. Current AEO holders should not assume automatic migration: the new status carries distinct eligibility criteria and data-sharing obligations, and customs brokers and indirect representatives will need to reconfigure how they lodge declarations through the Data Hub. The window between Official Journal publication and the 2027 Authority go-live is the period to map supply-chain data flows and apply for the new status.
What should importers, brokers and marketplaces do before the 2027 go-live?
Three actions are time-sensitive. Track the Official Journal publication date, because it starts the entry-into-force clock and the repeal of Regulation (EU) No 952/2013. Audit supply-chain and declaration data against the Customs Data Hub model, identifying the fields the new system-based approach will require. Assess eligibility for Trust and Check Trader status now, before the EU Customs Authority opens in Lille in 2027, and brief the customs compliance, IT and e-commerce teams on the handling fee that starts in November 2026. A continuous, per-jurisdiction real-time monitoring setup surfaces the Official Journal publication the moment it drops, so import teams do not learn of the entry-into-force date from a trade-press roundup weeks later.
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Confirm the Official Journal publication and entry-into-force date, map your declaration data to the Customs Data Hub model, and assess Trust and Check Trader eligibility before the Lille Authority opens in 2027. Obsidian keeps the Union Customs Code lineage current through this reform, so the next move is a data-readiness decision, not a search.
