The new Union Customs Code[1] (“nUCC”) was published in the Official Journal of the European Union on 19 September 2026. It represents the most comprehensive reform of the EU customs legal framework since 1968.
Key points for businesses
- A phased transition: The nUCC entered into force on 20 September 2026. Its general application date is 21 September 2027, but specific provisions follow different timetables. A summary of the key dates is set out below.
- Importer and exporter responsibility: The nUCC removes the concept of ‘declarant’ and introduces new definitions of importer and exporter, making those persons responsible to customs authorities not only for customs duties but also for compliance with non-customs legislation (i.e. ‘other legislation applied by the customs authorities’).
- Non-EU importers and exporters: Under the nUCC, importers and exporters must be established in the EU customs territory. Where they are not, they may be represented by an indirect representative established in the Union. In such cases, the indirect representative is treated as the importer or exporter and becomes responsible for paying customs duties and for ensuring compliance with non-fiscal obligations applicable to the imported goods (e.g. product safety rules). The represented party and the indirect representative are jointly and severally liable for the customs debt.
- Importer for distance sales: In the context of ‘distance sales’[2], the nUCC also introduces a new category of ‘importer for distance sales’, defined as “either the person supplying goods in distance sales or the person facilitating distance sales”. This shifts customs responsibility towards sellers and platforms facilitating imports, rather than the consumer. Non-EU operators making or facilitating distance sales will need to ensure their indirect representative holds authorised economic operator (AEO) status.
- AEO and Trust and Check status: AEO status remains, but a new ‘Trust and Check’ status adds a further tier of trusted-trader status. It offers additional facilitations and customs benefits in return for greater transparency, including the possibility of releasing goods on behalf of customs authorities without customs intervention, and deferral of customs debt payment. Customs authorities must also review AEO compliance at least every three years, a new periodic monitoring requirement.
- EU Customs Authority and EU Customs Data Hub: The Regulation establishes the European Union Customs Authority (EUCA), a new EU body headquartered in Lille, France, responsible for the coordinated governance of the customs union. Although its governance provisions apply from the nUCC’s entry into force, the Commission may carry out the EUCA’s tasks until 21 September 2027. The Regulation also establishes the EU Customs Data Hub, a central platform that will replace national customs IT systems for importers and exporters to meet their EU customs obligations. It becomes operational for distance sales and IOSS users from 1 July 2028, opens to other economic operators on a voluntary basis from 1 March 2031, and becomes mandatory for all economic operators from 1 March 2034.
- Union handling fee and low-value imports: A new Union handling fee applies per item for goods released for free circulation in distance sales. This fee is separate from, and additional to, the €3 customs duty per item that has applied since 1 July 2026 to goods in packages valued at €150 or less. The fee is €2 per distinct item in a package. EU Member States must begin collecting it by 1 November 2026.
- Product Identifiers: From 1 November 2026 every item on an EU customs declaration for distance sales will also need two structured product identifiers, such as a SKU, merchant listing ID, manufacturer code.
- Penalties: The penalties provisions have two parts. The nUCC establishes a common framework for infringements and non-criminal penalties, which Member States implement through national law. It also establishes a specific regime for systematic non-compliance in distance sales: penalties of at least 1% and up to 4% of the total value of goods imported into the Union by the economic operator in the preceding 12 months apply to a first systematic infringement, rising to at least 3% and up to 6% for a further systematic infringement within six months. Beyond fines, AEO or Trust and Check status must be suspended, revoked or annulled, non-compliant distance sales operators may be classified as high-risk in the Data Hub, and repeated infringement can also trigger temporary restriction of access to the relevant online marketplace or interface.
Preparing for the reform
- Map roles and responsibilities: Businesses should identify who will act as importer, exporter or indirect representative across each trade flow, and assess whether EU establishment or representation requirements will apply, particularly for e-commerce operators who may be treated as importer for distance sales.
- Prepare data and IT systems: Businesses should review their customs declaration processes and master data (tariff classification, origin, value and party details) to ensure they are ready for integration with the EU Customs Data Hub as it is phased in.
- Assess Trust and Check status: Businesses with regular customs operations should consider whether applying for Trust and Check trader status is worthwhile, bearing in mind the facilitation benefits against the increased transparency and data-access obligations involved.
- Review contracts: Businesses, particularly those operating in e-commerce, should review supply chain and platform contracts to reflect the new allocation of importer and exporter responsibilities and customs liability.
Further implementation detail will follow, as delegated and implementing acts supply important operational rules. The Matheson Indirect Tax team has been assisting businesses importing and exporting goods in the EU to navigate and prepare for the changes brought about by the nUCC. If you require any assistance in this regard please contact Dara Higgins or your usual Matheson contact.
nUCC timeline and key dates
- 20 September 2026: the nUCC enters into force.
- 1 November 2026: EU handling fee comes into effect together with the requirement to provide PID information for distance sales.
- 21 September 2027: General application date of the nUCC, subject to specific exceptions and transitional provisions.
- 1 July 2028: First phase of Data Hub use for distance sales and IOSS users.
- 1 March 2031: Data Hub use opens to other economic operators on a voluntary basis.
- 1 March 2034: Data Hub use becomes mandatory for all economic operators.
[1] Regulation (EU) 2026/2108
[2] Sales of goods imported from third countries per Article 14(4) of VAT Directive 2006/112/ EC
