New Union Customs Code ("UCC") enters into force

The reform of the Union Customs Code (UCC) has come a long way since the European Commission ("the Commission" presented its reform proposal in May 2023. Finally, on September 16, 2026, the European Parliament closed the circle when it approved the new wording at a second reading, which the Council had already backed on September 3. The result: a completely overhauled regulation—Regulation (EU) 2026/2108—that will replace Regulation (EU) 952/2013, and which was published in the Official Journal of the European Union on Saturday, September 19, 2026. The regulation entered into force on September 21, 2026, but its different provisions will be applied gradually in line with the specific deadlines established for each measure.

The core purpose remains the same: modernize the UCC and prepare it for meeting the challenges of crossborder e-commerce, as we had anticipated. Now that the reform has been enacted, the words of MEP Dirk Gotink, the proceedings’ rapporteur, are particularly resonant: this is the biggest transformation of European customs since 1968.

Of the new developments with the most practical impact, we highlight a paradigm shift in the responsibility of operators: platforms and sellers that facilitate distance sales from outside the EU directly to European consumers will now be considered importers. This new condition entails important obligations: supplying the data required to the customs authorities, being responsible for customs duties, and ensuring that the goods meet EU law. As an additional measure, these operators must be established in the EU or appoint a representative in their region.

Another important new development is the introduction of a Union handling fee: a fixed amount per goods category that the customs authorities will receive to process requests for the free circulation of goods sold through distance sales. The Commission will set the amount in a delegated act, taking as a reference the approximate costs of the associated services (data verification, risk assessment, and analysis of infrastructure and controls), and will be lower when the goods are dispatched from a customs warehouse intended for distance sales.  The fee, to be paid by the debtor of the import customs debt, will not be refundable and must be operational on November 1, 2026, at the latest.

The new regulatory framework firmly endorses digitalization. The cornerstone of this transformation is the European Union (EU) Customs Data Hub, a single digital platform that will gradually replace over 100 fragmented national IT systems. The implementation schedule is ambitious: the UCC will be mandatory for distance sale importers from July 1, 2028, voluntary for the remaining operators from 2031, and mandatory for all operators from March 1, 2034.

The UCC also establishes the European Union Customs Authority, with headquarters in Lille, as an institutional complement. This new body will have key duties: coordinate cooperation between the national customs authorities, direct risk assessment at Union level, and manage the EU Customs Data Hub. Its creation marks a historical milestone: for the first time, the customs union will have a central governance body, with the objective of ending the current disparity in criteria and practices between the Member States.

In relation to operators, the reform introduces substantial changes. On the one hand, the status of the authorized economic operator is revised, tightening up on access criteria and imposing an obligation on the customs authorities to monitor that compliance at least every three years. On the other hand, the figure of the Trust and Check trader is created: a reinforced collaboration regime that requires greater transparency—including access by the authorities in practically real time to the operators’ systems—in exchange for significant advantages, including the release of goods without the prior intervention of the customs authorities and deferment of the customs debt payment. The current status of the authorized economic operator remains in force, precisely so as not to penalize smaller operators.

The new UCC also reinforces the penalties regime. Systematic non-compliance with the new obligations could lead to penalties of up to 6% of the value of the possible suspension of the trusted trader or authorized economic operator status. It establishes a dissuasive framework to encourage caution.

In short, with the introduction of the new UCC, the customs code has transformed from a project under negotiation into a piece of enacted law. The changes are significant for traditional operators and especially for crossborder e-commerce players.

Therefore, e-commerce operators must keep informed and be aware of the regulatory and operational developments arising under the framework of the new customs scheme. The gradual application of the different provisions opens a window for adaptation to be taken advantage of: anticipating new requirements, revising internal procedures and reinforcing regulatory compliance will be key for operating with legal certainty in this new environment.

Also, we must not lose sight of the level of data knowledge and intelligence that the new EU Customs Authority can exercise through the EU Customs Data Hub. Centralizing information in a single platform will enable the authorities to crosscheck data across Europe, detect risk patterns, and supervise operations with unprecedented levels of depth. For the operators, this translates into a reinforced traceability requirement, consistency in declarations, and documentary rigor. Data transparency and quality will shift from being a good practice to becoming an operational necessity.

For more information, please contact our specialists through the Knowledge and Innovation Area.