FinlandTulli
EU customs clearance moves to a central Data Hub in phases
Clearance moves into an EU Data Hub: e-commerce first in July 2028, voluntary filing from March 2031, mandatory for all by March 2034.
By Taxxa AI OyPublished 30 October 2026
Industry: Across industries
The adopted EU customs reform moves clearance out of national systems and into a single EU Customs Data HubTulli, run by a new EU Customs Authority (EUCA)
Tulli. The logic of the legislation is unchanged — it still lays down the general rules and procedures that put tariff measures and other common policies into effect — but practical implementation changes fundamentally. The reform is built around the principle that traders submit data once and it is then reused securely across systems and authorities, with the Data Hub collecting the data and feeding automation and new technology in both clearance and risk analysis. The other side of the coin is that the requirements for secure use of that data are equally heavy.
The law behind the commentary is Regulation (EU) 2026/2108 of 16 September 2026, which establishes the Union Customs Code and the European Union Customs Authority and repeals Regulation (EU) No 952/2013. The Commission presents the Data Hub as centralised, secure and cyber-resilient electronic services for customs purposes: formalities, controls, calculation and notification of customs debt, handling fees, excise and VAT, guarantee management and surveillance. It replaces the national electronic systems built under the 2013 Code, which will be run down rather than revived, and it is designed to exchange data with market-surveillance, food-safety, anti-fraud and law-enforcement systems and to support advanced analytics including artificial intelligence.
The timetable is ambitious and phased. Distance-sales and EU Customs Authority provisions apply from 1 July 2028Europa, and the first Data Hub deployment in July 2028 covers e-commerce
Tulli. From that point, third-country online shops and platforms become responsible for the compliance of the goods they sell
Tulli, where today the buyer carries that responsibility; an operator not established in the Union must name a representative operating there who answers for compliance alongside the operator
Tulli. Non-EU online traders can then bring goods in advance into EU-based distance-sales warehouses and sell to Union consumers from there
Tulli, letting customs check larger bulk consignments instead of individual parcels. Those warehouses are reserved for operators holding Trust and Check trader status
Europa, the reform's transparency-based partnership in which traders give customs access to the electronic systems recording their compliance and goods movements in exchange for simplifications such as self-release and deferred payment.
Trust and Check status also carries a financial incentive for e-commerce: a discount on the new e-commerce handling chargeTulli. That charge takes effect in November 2026
Tulli at two euro per item (tavaraerä) in a cleared consignment
Tulli, is paid on top of any customs duty
Tulli, and both the charge and the duty attract value added tax
Tulli.
The full Data Hub opens in March 2031Tulli, when all businesses and private individuals may choose to file customs data through it
Tulli. By March 2034 filing through the Data Hub becomes mandatory for every operator
Tulli and the reformed legislation applies in full
Tulli. Holders of Trust and Check status get the most simplifications, and because high-quality data on them sits in the Hub, their risk of being selected for control falls significantly. National customs keep supervisory control in the Member States and will continue to query customers about correct data, with support expected to remain available nationally in the languages operators use.
Legal basis: Regulation (EU) 2026/2108 establishing the Union Customs Code and the European Union Customs Authority.
Map your e-commerce and clearance processes against the 2028, 2031 and 2034 Data Hub milestones, and assess Trust and Check trader status while the warehouse and fee incentives still reward early movers.
Sources
- EU:n tulliuudistus – mahdollisuus EU-tasoiseen tuottavuusloikkaan
- REGULATION (EU) 2026/2108 OF THE EUROPEAN PARLIAMENT AND OF THE COUNCIL of 16 September 2026 establishing the Union Customs Code and the European Union Customs Authority, and repealing Regulation (EU) No 952/2013 (Text with EEA relevance)
- EU:n tulliuudistus