Practical guide · EU customs law · Questions and answers
The new Union Customs Code (Reg. EU 2026/2108): questions and answers on the biggest customs reform since 1968
On 16 September 2026, the European Parliament voted the final form of the new Union Customs Code. The regulation was published in the Official Journal on 19 September and entered into force on 20 September 2026. This guide answers, in question-and-answer format, what the reform means in practice for businesses that sell, buy, transport or clear goods from outside the Union.
1. Who is affected by the reform
Sellers, buyers, platforms, carriers, customs brokers
Am I affected by the new Customs Code if I sell or buy something from outside the EU?
Yes. Any company or person bringing goods into the Union from a third country falls within the scope of the new Customs Code. The reform directly concerns four categories of actors. The first is companies importing goods for resale or production. The second is online sellers and platforms delivering parcels directly to consumers in the Union. The third is carriers, freight forwarders and customs brokers. The fourth is consumers, for whom the effect shows up in the final price of parcels.
2. The application calendar
Arts. 285, 286 and 287 · the dates that matter for operators
When do the new rules actually apply?
The regulation entered into force on the day following its publication in the Official Journal, i.e. on 20 September 2026 (art. 287(1)). The date of general application is 21 September 2027 (art. 287(2)). Between the two dates, one set of provisions already applies, and another set applies from 1 July 2028. The table below brings together the dates verified in the official text.
| Date | What applies | Basis |
|---|---|---|
| 20 September 2026 | Establishment of the EU Customs Authority and the Data Hub (arts. 35-39, art. 51, arts. 229-231), the definitions on distance sales and the IOSS scheme (art. 5 pts. 15 and 16), the handling-fee framework except actual collection (art. 20), the Commission's empowerments for delegated acts | art. 287(3) |
| 29 September 2026 | Deadline for the Commission to adopt the delegated act setting the amount of the handling fee | art. 286(1)(a) |
| 10 days after the delegated act (at the latest 1 November 2026, per the commitment of the Council and Parliament) | Actual collection of the Union handling fee for items sold at a distance | art. 287(4) |
| 21 September 2027 | General application of the new Customs Code, including the importer's obligations, the Trust and Check trader status, the sanctions regime | art. 287(2) |
| 1 July 2028 | Importers for distance sales and IOSS users provide data through the Data Hub; the customs warehouse for distance sales; the reduced handling fee for goods released from that warehouse | art. 285(2), art. 287(5) |
| 1 March 2031 | All importers, exporters and transit holders may use the Data Hub, optionally | art. 285(4) |
| 1 March 2034 | Use of the Data Hub becomes mandatory for all movements of goods | art. 285(5) |
What happens to customs declarations until 2034?
Until 30 June 2028, all goods placed under a customs procedure are subject to a classic customs declaration (art. 285(1)). Between 1 July 2028 and 28 February 2031, the classic declaration remains mandatory for ordinary importers, while importers for distance sales move onto the Data Hub. From 1 March 2031, the classic declaration and the provision of data through the Data Hub coexist, at the operator's choice. From 1 March 2034, the classic declaration disappears and the operator makes the data available to the authorities through the Data Hub (art. 74).
3. The Union handling fee
Art. 20 · who pays · the amount · its relationship with the €3 duty and the RON 25 national fee
What is the new fee for parcels from outside the EU?
Art. 20(2) requires the customs authorities to collect a Union handling fee, at a fixed amount per item, for the services involved in handling the request for release for free circulation of goods sold at a distance. The fee covers the cost of data verification, risk analysis, infrastructure and controls (art. 20(3)). The fee is non-refundable (art. 20(6)).
Who pays the handling fee, the consumer or the seller?
The debtor of the handling fee is the debtor of the import customs debt or, in the absence of a customs debt, the person who would have been the debtor (art. 20(5)). For distance sales, the importer is the seller or the platform facilitating the sale, under art. 5 pt. 14. The consumer does not pay the fee separately at customs. The seller or the platform pays the fee at least once a month, together with the customs debt. Commercially, the seller may include the fee in the price displayed at checkout.
Is the handling fee the same as the €3 duty applied since 1 July 2026?
No. The €3 duty is a flat-rate customs duty, introduced by Council Regulation (EU) 2026/382, applicable from 1 July 2026 to goods in parcels worth up to €150, per tariff line in the parcel. The €3 duty replaced the customs-duty exemption for parcels under €150 and remains in force until 1 July 2028, when the ordinary tariff regime is to apply to all imports regardless of value. The Union handling fee comes on top of the flat-rate duty, the import VAT and, since 1 January 2026, Romania's national logistics fee of RON 25 per parcel.
| Fiscal burden on a parcel under €150 (Romania) | Amount | Basis |
|---|---|---|
| Flat-rate customs duty | €3 per tariff line | Reg. (EU) 2026/382, from 1 July 2026 until 1 July 2028 |
| Union handling fee | €2 per item (draft delegated act) | Art. 20 of Reg. (EU) 2026/2108 |
| National logistics fee | RON 25 per parcel | Romanian fiscal legislation, from 1 January 2026 |
| Import VAT | The rate applicable to the product | Law no. 227/2015, Directive 2006/112/EC, the IOSS scheme |
Is there a reduced fee for goods already stored in the Union?
Yes. Art. 20(4) provides a lower amount for goods sold at a distance from a customs warehouse for distance sales. The rule applies from 1 July 2028 (art. 287(5)). The draft delegated act of 21 September 2026 does not yet set the value of the reduced fee, as the Commission is waiting for data on actual flows of goods until 2028.
Can the customs authority collect other charges for controls?
The general rule in art. 20(1) prohibits charging fees for controls carried out during the customs office's normal working hours. Member States may recover costs for specific services: the presence of customs staff outside working hours or at other locations, laboratory analyses, expert reports, sampling involving additional costs, and exceptional control measures required by the nature of the goods (art. 20(9)).
4. Platforms and sellers become the importer
Art. 5 pts. 13 and 14 · art. 27 · art. 33 · customs representation
Who was the importer until now, and who becomes the importer after the reform?
Under the old Code, the capacity of declarant and the liability for the customs debt frequently fell on the final consumer, through the direct-representation mechanism used by couriers, even though the consumer was not aware of that role. The new Code defines the importer in art. 5 pt. 13. For distance sales, the importer is the "importer for distance sales", i.e. the person supplying the goods or the person facilitating the distance sale (art. 5 pt. 14). The platform or the seller therefore carries the capacity of importer, and the consumer exits the chain of customs liability.
What obligations does the importer have under art. 27?
Art. 27(1) lays down the rule of a single importer at any given time. Art. 27(2) lists the importer's obligations. The importer provides or makes available to the customs authorities, before the release of the goods, all the data required for temporary storage or for the chosen customs procedure, and keeps that data. The importer ensures payment of the customs duties and other charges. The importer ensures that the goods comply with the other legislation applied by the customs authorities, in particular product-safety legislation, and keeps evidence of compliance. The importer notifies the customs authorities of suspicious movements or unauthorised handling of goods of which it becomes aware.
Can a seller established outside the Union be an importer?
The rule in art. 27(3) requires the importer to be established in the customs territory of the Union. The rule does not apply to an importer represented by an indirect representative established in the Union (art. 27(3)(e)), nor in the special situations of transit, temporary admission, temporary storage, occasional placement or neighbourhood with reciprocity. The seller from outside the Union therefore has two routes: either establish an entity in the Union, or appoint an indirect customs representative established in the Union.
What liability does the indirect customs representative bear?
Art. 33(2) provides that the indirect representative acting for an importer established in the Union is jointly and severally liable with the importer for the obligations in art. 27(2). Art. 33(3) goes further for the importer not established in the Union: the indirect representative is deemed to be the importer for the obligations in art. 27(2). A Romanian customs broker who accepts indirect representation of a seller from China therefore takes on the full liability of an importer, including liability for product conformity.
5. Fines for systematic non-compliance
Arts. 274, 275 and 276 · minimum infringements · individualisation criteria · percentage-based fines
What are the fines of up to 6% everyone talks about?
The percentage-based fines are laid down in art. 276 and concern exclusively systematic non-compliance in the context of the release for free circulation of goods sold at a distance. Member States must ensure that the sanction for a systematic infringement takes at least the form of a fine of between 1% and 4% of the total value of the goods imported into the Union by the operator in the previous 12 months (art. 276(1)). If, within six months of the fine, the authorities find a new systematic infringement, the fine rises to between 3% and 6% of the value of imports over the previous 12 months (art. 276(4)).
| Situation | Minimum fine imposed on Member States | Additional measures |
|---|---|---|
| First systematic infringement | 1% – 4% of the value of imports over 12 months | Suspension, revocation or annulment of the AEO or Trust and Check trader status (art. 276(3)) |
| New infringement within 6 months of the first fine | 3% – 6% of the value of imports over 12 months | The same measures regarding status |
| Third infringement within 6 months of the second fine | At least the 3% – 6% fine | Temporary restriction of access to the operator's online interface, with the competent authorities informed (art. 276(5)) |
When is non-compliance "systematic"?
Art. 276(2) defines the systematic character by the outcome of controls. Non-compliance is systematic where the results of a substantial number of customs controls carried out in a calendar month show non-conformity in a sufficiently representative number of cases. The concrete thresholds are to be detailed in a Commission delegated act, with an adoption deadline of 1 March 2028 (art. 276(6) and art. 286(1)(b)).
Which infringements must Member States sanction?
Art. 274(1) requires Member States to sanction at least seven categories of acts: failure to comply with the obligations in a customs decision, providing incomplete or inaccurate data, failure to keep the required records, removal of goods from customs supervision, failure to comply with the obligations of customs procedures, failure to comply with the importer's obligations in art. 27(2), and failure to comply with the exporter's obligations in art. 28(1). Art. 275 sets the individualisation criteria: intent or negligence, the nature and gravity of the act, repetition, the impact on the Union's financial interests, and the degree of cooperation with the customs authority. Romanian law — Law no. 86/2006 and its implementing regulation — is to be adapted to this minimum framework.
6. Trust and Check trader and the authorised economic operator
Arts. 29-32 · the criteria · the benefits · the relationship with AEO
What is the Trust and Check trader status and who can request it?
The Trust and Check trader status is the new level of trust granted by customs to transparent operators, regulated in art. 31. The status may be requested by an importer, an exporter or an indirect representative established in the Union that has carried out customs operations regularly for at least two years (art. 31(1)). The customs authority grants the status after consulting the other authorities and after having had access to the applicant's data over the previous three years (art. 31(2)).
What are the criteria for Trust and Check status?
Art. 31(3) takes over the AEO criteria and adds new requirements. The applicant has no serious criminal offences linked to its economic activity and no serious or repeated infringements of customs, tax or other legislation applied by customs. The applicant demonstrates a high level of control over its operations and the flow of goods, through a system of commercial and transport records allowing customs controls. The applicant has procedures for handling licences and authorisations, including product safety, with effective remediation of any non-conformity. The applicant trains its staff to inform customs, through a secure channel, of compliance difficulties or suspicious movements. The applicant is solvent, with payment obligations honoured over the previous three years. The applicant gives the customs authorities access to its own systems, with near-real-time data on the movement and compliance of the goods.
Does the AEO status disappear?
No. Arts. 29 and 30 keep the authorised economic operator status, with its two types of authorisation, for customs simplifications and for security and safety. The customs authorities carry out, at least every three years, in-depth monitoring including an on-site visit (art. 29(4)). The AEO status remains recognised in all Member States and continues to attract fewer controls than the common regime (art. 29(7)). Trust and Check is a higher tier, not a replacement. A customs representative with Trust and Check status is recognised as such only when acting as an indirect representative (art. 33(5)).
7. What changes in practice in customs procedure
Declaring through the Data Hub · notification of the customs debt · the distance-sales warehouse · software providers
What changes in the way of declaring?
The substantive change is the shift from a customs declaration filed for each operation to the continuous provision of supply-chain data through the single EU Customs Data Hub platform, which gradually replaces the more than 100 national IT systems. The importer provides the data as early as possible and, in any event, before the release of the goods (art. 27(2)(a)). Trust and Check operators may provide part of the data after the release of the goods, in justified situations linked to supporting documents or customs value, with the exception of importers for distance sales. From 1 July 2028, references to the customs declaration are read as references to the provision of data through the Data Hub.
How is the customs debt notified during the transition period?
Until 28 February 2034, where a customs declaration is filed and payment is guaranteed, the authorities may allow the customs debt for all goods released to the same person over a fixed period to be notified at the end of that period, provided the period does not exceed 31 days. The mechanism continues the global-notification practice of the old Code and remains useful for high-volume operators.
Is the customs warehouse for distance sales something new?
Yes. The new Code introduces the customs warehouse for distance sales, into which the seller may bring non-Union goods in advance, with release for free circulation taking place at the moment of the sale to the consumer. The regime applies from 1 July 2028 and involves providing data through the Data Hub (art. 285(2)). Goods returned from the warehouse to the consignor outside the Union are covered by proof of exit provided by the importer for distance sales. The handling fee has a reduced amount for goods released from this warehouse (art. 20(4)).
8. The effects in Romania
The Romanian Customs Authority · Law 86/2006 · the Fiscal Code · import VAT and IOSS
Who applies the new Code in Romania?
The Romanian Customs Authority, established by Law no. 268/2021 and organised by GD no. 237/2022, under the Ministry of Finance, remains the competent customs authority. The April 2026 reorganisation of the Romanian Customs Authority, oriented towards centralised risk analysis, digitalisation and post-clearance control, anticipates the direction of the new Code. The Romanian Customs Authority cooperates with the EU Customs Authority on risk analysis and will connect the national systems to the Data Hub according to the calendar in art. 285.
Do Law 86/2006 and its implementing regulation remain in force?
Law no. 86/2006 on the Romanian Customs Code and GD no. 707/2006 remain in force to the extent compatible with Union law, just as they did after Regulation (EU) No 952/2013 became applicable. The Romanian legislator has at least three components to adapt by 21 September 2027. The first is the contraventions regime, which must cover at least the acts in art. 274 and apply the criteria in art. 275. The second is the percentage-based fine in art. 276, which must exist in domestic law with the minimum limits imposed. The third is the procedure for collecting the Union handling fee, according to the Commission's implementing act (art. 20(11)).
What happens to import VAT and the IOSS scheme?
The regulation does not amend Directive 2006/112/EC or Law no. 227/2015. Import VAT continues to be due under the Fiscal Code, and the IOSS scheme in the VAT Directive remains the simplified VAT declaration mechanism for distance sales of imported goods. The new Code expressly takes over the definitions of distance sales and the IOSS scheme from the VAT Directive (art. 5 pts. 15 and 16) and ties the use of the IOSS scheme to the obligation to provide data through the Data Hub from 1 July 2028. The import VAT base includes customs duties, so the €3 flat-rate duty enters the VAT base. The treatment of the handling fee in the VAT base is to be clarified through the implementing acts.
9. Recommendations by situation
Occasional buyers · online sellers · logistics and international trade · all operators
I occasionally buy from Temu, AliExpress or eBay. What do I have to do?
The occasional buyer has no formality to fulfil. The capacity of importer passes to the seller or the platform, and the buyer can no longer be held liable for the data in the customs declaration. At checkout, the buyer may notice a final price that includes the €3 flat-rate duty per tariff line, the €2 handling fee per item and the RON 25 national logistics fee per parcel. The buyer keeps the right to check, on the invoice or the order page, how the platform calculated the fiscal charges.
I sell online and import goods from outside the EU. What do I check?
The online seller first checks who carries the capacity of importer for each flow of goods. If the seller sells through its own shop and ships directly from the third country to the consumer in the Union, the seller is the importer for distance sales. If the seller sells through a platform facilitating the sale, the platform may be the importer, and the seller checks in the platform contract who declares, who pays and who is liable for product conformity. A seller without establishment in the Union appoints an indirect customs representative established in the Union, noting that the indirect representative takes on the importer's liability (art. 33(3)). The seller reviews its per-item costs, since the handling fee applies per item, not per parcel.
I work in logistics or international trade. What do I prepare?
The logistics firm or customs broker assesses the Trust and Check trader status. The condition of two years of regular operations and the authority's access to three years of data mean that today's compliance record decides tomorrow's eligibility. The firm reviews its commercial and transport records system, its procedures for licences and authorisations, its internal procedures for reporting suspicious movements, and its solvency. The firm assesses its IT architecture for connecting to the Data Hub in 2028 or 2031 and vets its software providers against the digital-sovereignty requirements of art. 37. The customs broker reprices the risk of indirectly representing clients not established in the Union, in the light of art. 33(3) and the fines in art. 276.
When do I need to be ready?
General application of the new Code comes on 21 September 2027, but some obligations start as early as autumn 2026. The handling fee is collected 10 days after the delegated act enters into force, at the latest on 1 November 2026 per the institutions' commitment. The EU Customs Authority is already operating. The delegated and implementing acts needed for the 1 July 2028 stage have an adoption deadline of 1 July 2027 (art. 286(2)(a)). Preparing early means, in practice, reviewing the contracts with platforms and customs representatives in 2026, assessing AEO or Trust and Check status in 2027, and an IT plan for the Data Hub by 2028.
- Map your goods flows. For each flow, establish who the importer is under art. 5 pts. 13 and 14 and who is liable for product conformity.Distance-sales flows have their own regime.
- Review your contracts. Contracts with platforms, customs representatives and third-country suppliers must clearly allocate the obligations in art. 27(2) and the cost of the handling fee.
- Assess your trust status. Check eligibility for AEO now and for Trust and Check trader after 21 September 2027, against the criteria in arts. 30 and 31.
- Prepare your data. The Data Hub requires structured supply-chain data. Cleaning the master data — tariff classification, origin and value — reduces the risk of systematic non-compliance.
- Track the delegated acts. The final amount of the handling fee, the thresholds for systematic non-compliance and the Data Hub rules come through Commission acts with deadlines fixed in art. 286.
10. The articles to watch
Arts. 20, 27, 31, 35, 229, 276 and the correlation table
The regulation has 287 articles and one annex. For the operator without time to read the entire text, six articles concentrate the practical effects of the reform, and the correlation table in the annex allows quick navigation from the old Code's articles to the new ones.
| Article | Title | Why it matters |
|---|---|---|
| Art. 20 | Charges, costs and the Union handling fee | Introduces the per-item fee for distance sales, sets the debtor, monthly payment, non-refundability and the reduced warehouse fee |
| Art. 27 | Importers | A single importer, five obligations, the Union-establishment requirement and its exceptions, including indirect representation |
| Art. 31 | Granting the Trust and Check trader status | The seniority conditions, three years of data access and the granting criteria |
| Art. 35 | Establishment of the EU Customs Data Hub | The single data platform through which customs data will be provided, with its objectives, digital sovereignty and the pilot phase |
| Art. 229 | Establishment and legal status of the EU Customs Authority | The body operating the Data Hub and Union-level risk analysis; the Lille seat in art. 230 |
| Art. 276 | Sanctions for systematic non-compliance in distance sales | The 1%-4% and 3%-6% fines, loss of trusted status, restriction of the online interface |
| Annex | Correlation table | Pairs each article of Reg. (EU) No 952/2013 with the corresponding article of Reg. (EU) 2026/2108 |
Official sources
- Regulation (EU) 2026/2108 of the European Parliament and of the Council establishing the Union Customs Code and the European Union Customs Authority, published in the Official Journal, L series, 19 September 2026 — eur-lex.europa.eu.
- Regulation (EU) No 952/2013 laying down the Union Customs Code (the repealed act) — eur-lex.europa.eu.
- Council Regulation (EU) 2026/382 on the €3 flat-rate customs duty for parcels under €150 — eur-lex.europa.eu.
- Directive 2006/112/EC on the common system of VAT (the IOSS scheme) — eur-lex.europa.eu.
- Communications of the Council of the European Union of 27 June 2025, 12 December 2025, 25 and 26 March 2026; the European Commission's communication on the entry into force of the reform; the Commission's draft delegated act of 21 September 2026 on the handling fee.
- Law no. 86/2006 on the Romanian Customs Code, Law no. 227/2015 on the Fiscal Code, Law no. 268/2021 on the Romanian Customs Authority, GD no. 237/2022 — legislatie.just.ro.