European Union implements gradual reform in customs system
The European Union's new customs reform has entered into force. The regulation covers digitalization, the establishment of a joint authority, and tax changes for e-commerce shipments.
The comprehensive customs reform, adopted by the European Parliament and the Council of the EU and published in the Official Journal, has begun to be implemented gradually. The system aims for digitalization and the establishment of a centralized structure.
Main objectives of the reform
With the new regulation, it is aimed to digitalize the EU customs system, harmonize procedures among member states, and reduce administrative burden. Additionally, it aims to strengthen risk management in border controls.
Establishment of the EU Customs Authority
The core elements of the reform consist of the Union Customs Code and the EU Customs Authority, which will be headquartered in Lille, France. This new authority will enhance cooperation between the customs authorities of member states.
The structure, which will enable the joint assessment of risks across the Union, will support coordinated responses to threats encountered at borders.
EU Customs Data Hub and digitalization
Among the primary tasks of the new authority is the creation of the EU Customs Data Hub, which will replace existing national information technology systems. Operations conducted through different national systems will be consolidated into a single platform over time.
Businesses will be able to submit customs and product information regarding imports and exports through this single system. The use of the system will become mandatory for e-commerce businesses starting from July 1, 2028.
E-commerce shipments and tax regulations
Within the scope of the reform, rules regarding low-value e-commerce shipments were also changed. The customs duty exemption applied to shipments not exceeding 150 euros has been removed and a provisional tax has been introduced.
In order to cover the processing costs caused by small parcels at customs, an additional processing fee will be charged across the EU starting from November. The amount of this fee will be determined by an EU Commission regulation.