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A comprehensive reform of EU customs law is on the horizon

  • The European Commission has released a draft of a comprehensive reform of EU customs law.
  • Key changes include
    • the establishment of the EU Customs Data Hub to replace existing IT infrastructure
    • the creation of an EU customs authority for risk management
    • new responsibilities for e-commerce operators to comply with customs regulations
    • the introduction of a new “Trust and Check trader” status for trusted traders, and
    • the elimination of the exemption from customs duties for shipments valued under EUR 150. Instead, a simplified method of calculating duty based on ad valorem rates will be introduced for distance sales transactions.
  • The EU Customs Data Hub will be available for e-commerce shipments in 2028, voluntary use by other entrepreneurs in 2032, and mandatory use for all in 2038. The EU customs authority is to be established by January 1, 2028.

Source Deloitte

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