The reform represents a digital transformation in the customs field, aimed at reducing administrative burden and shifting from a declaration-based system to a modern data-driven approach. To achieve this, an EU Customs Data Hub will be established, replacing the current separate customs systems of member states. A data-driven approach will improve supervision, risk management, and visibility over external trade, while reducing administrative burden for businesses. The data hub will be opened to e-commerce in 2028, expanded for voluntary use by all businesses in 2031, and its use will become mandatory in 2034.
“This is a long-awaited and fundamental reform that strengthens the customs union and provides us with more effective tools to curb illegal trade. The first changes stemming from the reform in the field of e-commerce will be implemented already this year,” said Ursula Riimaa, Deputy Director General for Customs at the Tax and Customs Board.
“We consider it positive that the reform places increased focus on the risks arising from the rapid growth of e-commerce and creates a fairer competitive environment. For us, it is important to ensure the smooth national implementation of the reform so that adapting to the changes is as easy as possible. The transition to a data-driven approach and the creation of the Customs Data Hub will help reduce administrative burden and ensure an even higher level of security for the internal market,” said Evelyn Liivamägi, Deputy Secretary General for Financial and Tax Policy at the Ministry of Finance.
The reform will introduce additional simplifications for trusted traders by offering them faster and simpler customs clearance. Specifically, a new status called “Trust and Check” will be created for reliable businesses, allowing them to bring goods into the European Union with less customs intervention and to carry out certain customs procedures independently.
A new EU Customs Authority will also be established, with one of its main tasks being the management of the Customs Data Hub. In addition, the authority will centrally coordinate risks at the EU level and support member states in the more uniform application of rules and in various crisis situations.
One of the main objectives of the reform is to address problems arising from the rapid growth of e-commerce, such as the high volume of consignments, non-compliant or prohibited goods, and risks of tax fraud. To this end, the customs duty exemption for low-value consignments will be abolished, and from 1 July a fee of €3 will be introduced.
“The €3 fee will apply to each item in a consignment – meaning that if a shipment contains two goods with different commodity codes, a customs duty of €6 will be applied. However, if a small consignment contains, for example, two books with the same commodity code, a €3 customs duty will apply to the shipment,” Riimaa explained.
Additionally, a customs handling fee will be applied to e-commerce consignments no later than 1 November. The responsibility of e-commerce platforms and sellers for fulfilling customs obligations will also be increased. The aim is to ensure that all goods entering the European Union market comply with applicable requirements.
