Negotiators from the European Parliament and the EU Council reached a political agreement on the reform of the European Customs Code on the evening of Thursday 26 March. This is the biggest reform since the creation of the Customs Union in 1968, with more than 260 legislative Articles.
“The essential part of the reform is to transfer liability for the product from the consumer to the importer”, stressed MEP Dirk Gotink (EPP, Dutch), the text’s rapporteur, at a press conference the following day.
Sellers and distance selling platforms of goods from third countries will be obliged to provide the customs authorities with all the necessary data, guarantee payment of all charges and ensure that the goods comply with EU legislation. These companies must be established in the EU or be represented by an entity based in the EU with the status of Authorised Economic Operator (AEO) or Trusted Operator. This should prevent the use of shell companies.
“Platforms will no longer be able to wash their hands of their products – and we won’t have to wash ours twice after handling them”, enthused Jeannette Baljeu MEP (Renew Europe, Dutch).
To encourage higher-volume shipments, which are easier to monitor, third-country sellers and platforms are encouraged to operate warehouses in the EU. Their intra-EU shipments to customers would benefit from reduced handling charges, provided that their goods are imported in collective packaging and in sufficiently large quantities to make customs controls more efficient.
‘Trust and Check’. The reform creates a new category of companies among the most transparent: ‘Trust and Check’ operators, who undertake to comply with the rules and agree to cooperate transparently with the authorities. This system would initially require them to submit to in-depth checks and to grant the authorities access to their electronic systems, thereby providing complete information on the movement and compliance of goods.
In exchange, their consignments would be checked less frequently and they would have greater flexibility when it comes to paying duties and taxes. The current ‘AEO’ qualification will be maintained in order to preserve access to customs status for small economic operators.
EUCA and data centre. The reform establishes the creation of a customs authority (EUCA) which will be based in the French city of Lille as of 2028 (see EUROPE 13836/13). Its role will be to coordinate the governance of the customs union, ensure risk management and manage the data centre.
This data centre (EU Datahub) will be a unique online environment designed to collect and analyse customs data, with the aim of ensuring the smooth flow of goods into and out of the EU. It will replace the 111 software packages currently in use, making customs operations faster and easier and strengthening cooperation. Its use will be optional until 2031 and compulsory by 2034. EUCA will analyse the constantly updated import and export data contained in this centre to support the work of the national services. Its analysis will help to identify the most at-risk incoming goods, which should be given priority for inspection.
Penalties. “Parliament has always wanted a very strong penalty regime in order to avoid border shopping, meaning importers will look for the easiest way to put goods onto the European market”, explained Mr Gotink.
Under the agreement, companies that repeatedly break EU rules could be fined at least 1%, and up to 6%, of the total value of goods imported over the previous 12 months. In addition, the customs authorities can suspend, revoke or cancel their status as a trusted operator or AOE and flag them as high-risk operators.
In addition, a small parcel handling charge of two euros will apply from 1 November 2026, in addition to the customs duty of three euros which comes into force in July 2026 (see EUROPE 13806/23).
In a press release, Agustín Reyna, Director General of the European Consumer Organisation (BEUC), welcomed the agreement, which “makes it harder for dangerous products to enter the EU” and “will also protect fair competition”. He called on legislators to “finish the job by backing customs with strong enforcement and proper resources”.
The EU Council and Parliament will continue their work to finalise the technical aspects of the package before its final adoption. The reform will come into force 12 months after its publication in the Official Journal of the EU. (Original version in French by Anne Damiani)