European Union: the new customs code and the European Customs Authority are born
The European Parliament and the Council adopted a new Union customs code on 16 September 2026, published on 19 September in the Official Journal as Regulation (EU) 2026/2108, which entered into force the following day. It repeals the 2013 regulation, creates a European Union Customs Authority (EUCA) based in Lille, and prepares a single customs data platform for all importers, including those buying in China.
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Regulation (EU) 2026/2108, adopted by the European Parliament and the Council on 16 September 2026, published in the Union's Official Journal on 19 September and in force since 20 September, replaces the 2013 Union customs code. Its general application, however, will only begin on 21 September 2027: administrations and operators have a year to prepare.
The reform creates the European Union Customs Authority (EUCA), headquartered in Lille, tasked with coordinating the 27 national customs administrations, harmonising risk management and strengthening the fight against fraud at the Union's borders. It also rolls out, gradually until 2034, an EU Customs Data Hub: a single platform where operators declare their goods, consulted in real time by customs and other control authorities.
The text shifts the centre of gravity of customs liability: it is no longer only the customs declarant who answers for the information provided, but the person responsible for the goods, a notion that now explicitly includes online marketplaces. For e-commerce, these become the real importers under customs law, with penalties of up to 1% to 6% of their import volume over twelve months in case of a breach.
The new framework also confirms, for e-commerce, the end of the 150-euro exemption threshold and the mandatory use of the future Data Hub for distance sales from 1 July 2028, before it is rolled out to all operators by 2034.
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For a client importing from China to the European Union, this reform changes nothing immediately in day-to-day customs clearance, but it reshapes, over the next twelve months, the framework in which every declaration will be processed: more traceability, more liability for the party selling online, and a customs administration better coordinated across the 27 member states. Sorva follows the roll-out of EUCA and the Data Hub for its clients, and ensures that the documentation provided by partner Chinese factories (invoices, origin, tariff classification) stays aligned with the new traceability requirements, without replacing the importer's official customs declarant.
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