Regulation (EU) 2026/2108 establishing the Union Customs Code and the European Union Customs Authority
What is Regulation (EU) 2026/2108 establishing the Union Customs Code and the European Union Customs Authority?
Regulation (EU) 2026/2108 (OJ 19 September 2026), the new Union Customs Code and European Union Customs Authority, replacing Regulation (EU) No 952/2013 from 21 September 2027. It makes the importer and exporter accountable for data, payment and product compliance with non-customs rules, makes the seller or facilitating online platform the importer for distance sales with an EU handling fee per item, adds a Trust and Check trader status with real-time data and self-release alongside AEO, moves data provision to the EU Customs Data Hub (e-commerce from 1 July 2028, all operators by 1 March 2034), keeps advance cargo information, arrival, temporary storage, special procedures, transit, export and exit duties, adds binding valuation information, and requires Member States to penalise a minimum list of infringements, with 1 to 6 percent turnover-based penalties for systematic non-compliance in distance sales. The EU Customs Authority in Lille runs the Hub. General application from 21 September 2027. It comprises 26 controls organised across 9 domains, and applies in the European Union.
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