Background

Although EU customs rules are harmonised, implementation remains decentralised across national authorities and multiple IT systems. In 2025, the EU customs union accounted for around 14 % of global trade, and processed close to 5.9 billion imported items in low-value consignments linked to e-commerce, while authorities refused imports in over 58 000 cases of non-compliant products. These volumes and the expanding range of EU requirements enforced at the border have placed the framework under pressure, exposing weaknesses in data-sharing and uneven controls and risk management across Member States.

European Commission proposal

To address these challenges, in May 2023 the Commission presented a proposal to replace the existing Union Customs Code and create an EU customs data hub as a common environment for submitting and analysing customs data. The new EU customs authority would manage the hub and coordinate risk management at EU level. The proposal would also introduce a 'trust and check' status for the most reliable traders, make online platforms responsible for customs obligations for distance sales from third countries, and establish a common framework for customs infringements and non-criminal sanctions.

European Parliament position

Parliament adopted its first-reading position on the proposal in March 2024, under the rapporteurship of Deirdre Clune (EPP, Ireland). While broadly supporting the proposed reform, it sought a faster roll-out of the new customs structures, better interoperability between customs and other EU systems, and stronger coordination among competent authorities. It also proposed a mechanism for reporting non-compliant goods and a common minimum framework for customs infringements and penalties.

Provisional agreement

Following the 2024 European elections, Dirk Gotink (EPP, the Netherlands) became rapporteur for the file. Parliament and Council negotiators reached a provisional agreement on 26 March 2026. The EU Customs Data Hub would first become operational in July 2028 for goods sold online from third countries, before being extended progressively to other customs operations by 2034. The EU Customs Authority would be based in Lille, France. The agreement retains the existing 'authorised economic operator' status alongside the new 'trust and check' scheme. It also introduces an EU-wide handling fee for distance sales. Rather than fully harmonising sanctions rules, it sets out a minimum list of customs infringements that Member States must provide for in national law, while imposing specific financial penalties for systematic non-compliance by distance sellers. The Committee on the Internal Market and Consumer Protection (IMCO) endorsed the provisional agreement on 16 April 2026, with 38 votes in favour, 2 against and 3 abstentions.

Recommendation for second reading: 2023/0156(COD); Committee responsible: IMCO; Rapporteur: Dirk Gotink (EPP, the Netherlands). For further information see our 'EU Legislation in progress' briefing.