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PolandPodatki.gov.pl

New EU customs code applies from 21 September 2027; 952/2013 repealed

Regulation (EU) 2026/2108 creates a new Union Customs Code and an EU Customs Authority, redefines the importer in distance sales and phases in a single customs data hub.

By Taxxa AI OyPublished 21 September 2026

Tax

Regulation (EU) 2026/2108 of the European Parliament and of the Council of 16 September 2026 establishes a new Union Customs CodePodatki and a European Union Customs AuthorityEuropa, and repeals Regulation (EU) No 952/2013Podatki. It enters into force on the day following its publication in the Official Journal of the European UnionEuropa. It applies generally from 21 September 2027Europa, with certain provisions applying earlier or later under its Article 287Europa.

The EU Customs Authority is established as a body of the Union with legal personalityEuropa, represented by its Executive Director, with its seat in Lille, FranceEuropa. It contributes to developing, operating and maintaining the information technologies needed for customs procedures, supports customs authorities in the uniform implementation of customs legislation, particularly on risk management and customs controls, and coordinates operational cooperation between customs authorities.

Alongside the Authority, a European Union Customs Data Hub is created as a set of centralised electronic services and systems for customs purposesEuropa, covering customs formalities and controls, calculation and notification of the customs debt, the Union handling fee, excise duty and VAT, guarantee management and customs surveillance. Importers for distance sales and persons using the IOSS scheme must provide or make available the relevant data through the Data Hub from 1 July 2028Europa. Other importers, exporters and holders of the transit procedure may use the Data Hub from 1 March 2031Europa and must use it from 1 March 2034Europa, with its functionalities fully operational by 1 February 2034Europa. Existing delegated and implementing acts adopted under Regulation (EU) No 952/2013 continue to apply until repealed by acts adopted under the new CodeEuropa.

The Code redefines who answers to customs for imported goods. In distance sales the importer is the importer for distance sales, meaning the person supplying goods in distance sales or the person facilitating distance salesEuropa. In other cases the importer is the person who decided that goods from a third country be brought into the customs territory of the Union, with fallback rules reaching the carrier or the holder of the goodsEuropa. A companion Council regulation amending Regulation (EEC) No 2658/87 introduces simplified tariff treatment for distance salesPodatki and amends Regulation (EC) No 1186/2009 to remove the duty-relief threshold for low-value consignmentsPodatki, and distance sales form the basis for declaring customs value under the transaction value methodEuropa. A Union handling fee of a fixed amount per item is collected for placing distance-sales goods under release for free circulationEuropa; it is payable at least once a monthEuropa, is non-refundableEuropa, and is lower for goods released from a customs warehouse for distance salesEuropa.

Compliant and trustworthy operators can obtain authorised economic operator status with facilitations in customs processes, subject to compliance monitoring at least every three years. A new Trust and Check trader scheme builds on those criteria and adds transparency: traders grant customs authorities access to their electronic records of compliance and goods movements, and in return may release goods without active customs intervention, except where pre-release approval is required under other legislation, and may defer payment of the customs debt.

For businesses moving goods into or out of the Union, responsibility for compliance, including non-financial product requirements, sits expressly with the importer or exporterEuropa; distance-sales sellers and platforms, rather than consumers, carry the importer obligations and the handling feeEuropa; and customs processes migrate step by step onto the single Data Hub, replacing the national electronic systemsPodatki.

Legal basis: Regulation (EU) 2026/2108, Articles 5, 20, 38, 74, 229-231, 284, 285 and 287.

Check whether your goods and clearance processes meet the new Union Customs Code before 21 September 2027, and plan the move onto the EU Customs Data Hub.

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