Belgian-Macedonian Business Club

The reform of the Union Customs Code (UCC) is designed to address the evolving challenges of global trade, particularly the surge in e-commerce and the need for more efficient, digitalized customs processes. A new EU Customs Authority (EUCA) will be operational by January 2028, a EU Customs Data Hub mandatory in 2033

The European Commission proposed the new UCC in May 2023, with the following key objectives:

• Digitization: Transition to a fully paperless and automated customs environment, reducing administrative burdens and costs for businesses.
• Simplification: Streamline customs procedures, making them more efficient and user-friendly, especially for e-commerce.
• Enhanced Enforcement: Strengthen the ability of EU customs authorities to supervise and control the flow of goods, ensuring compliance with EU standards for safety, security, and environmental protection.

This comprehensive reform is designed to address those challenges, supporting Commission President Von der Leyen’s commitment to elevate the Customs Union to the next level and underscore its relevance in today’s complex global environment.

European Commission

What Will Change for Companies

1. Digitization and Automation

• Mandatory Use of the EU Customs Data Hub: Starting in 2026, the use of the EU Customs Data Hub will become mandatory for all economic operators, with full implementation expected by 2033. This hub will centralize customs data, enabling real-time information exchange and reducing paperwork
• Deemed Importers: New rules for “deemed importers” will take effect as early as March 2026, particularly impacting e-commerce platforms. These platforms will be responsible for ensuring that customs duties and VAT are paid at the point of purchase, eliminating hidden charges for consumers

2. Simplified Procedures

• E-commerce Simplifications: The reform introduces simplified tariff procedures for e-commerce, making it easier for businesses to comply with customs regulations and reducing the risk of undervaluation or splitting of consignments
• Trust & Check Model: A new Trust & Check model will be introduced alongside the existing Authorized Economic Operator (AEO) system, further facilitating compliant and trustworthy economic operators

3. Enhanced Compliance and Safety

• Stronger Enforcement: The reform aims to improve the enforcement of product regulations, ensuring that goods entering the EU meet all safety, environmental, and ethical standards

Expected Timeline

• 2026: Introduction of new rules for deemed importers and e-commerce simplifications. The EU Customs Authority (EUCA) will be established, with full operational status expected by January 2028
• 2028: Full operational status of the EUCA, with ongoing digitalization and automation efforts.
• 2033: Mandatory use of the EU Customs Data Hub for all economic operators

See EU announcement

Article EU Customs reform: key challenges for E-Commerce