EU UCC Reform: Agreement Reached on the Data Hub and New Customs Authority

What You Need to Know

The Council of the EU and the European Parliament reached a political agreement on the reform of the Union Customs Code (UCC) in April 2026. This reform includes the creation of a European Customs Data Hub and a new customs authority in Lille. The Data Hub will cover e-commerce starting from 2028, and all goods flows by 2034.

Key Points

• The EU Customs Data Hub will serve as the single entry point for formalities beginning July 1st, 2028 for e-commerce, with full deployment by March 1st, 2034
• Reform is based on the European Commission’s proposal of May 17th, 2023, following the official procedure of the EU Parliament and Council. Publication in the OJEU is expected in 2026
• Customs declarants and freight forwarders will need to submit their data through a centralised system, changing the current exchange architecture and customs declaration processes

Background and Issues

The UCC reform is part of a drive to digitalise and harmonise customs procedures across Europe. The current UCC (Regulation EU 952/2013) does not allow the 27 Member States to use a common database: IT architecture remains fragmented. Introducing the Data Hub aims to centralise all customs declaration data in a new European agency, the EU Customs Authority based in Lille. This structural change foresees unified management of controls, risk, and documentation flows, directly impacting the profession and customs compliance, especially in the realm of e-commerce and the heightened liability for distance sellers.

Impact on the Profession

Declarants must prepare to migrate their systems to the unified Data Hub and rethink their IT integration with national administrations. Freight forwarders will need to adapt their procedures to meet new traceability and risk management requirements set by the new authority. Importers/exporters must anticipate changes in status, including the introduction of the Trust and Check Trader (TCT), which offers simplifications but also increased obligations to share their data. Trade compliance officers will need to review internal control plans to reflect the new definition of liability in e-commerce: platforms will become importers and will be subject to new regimes of financial penalties in cases of systematic non-compliance.

Next Steps

• Publication in the OJEU expected by the end of 2026, entry into force 12 months later
• Data Hub implementation for e-commerce on July 1st, 2028; extension to all goods on March 1st, 2034
• The profession must anticipate upcoming delegated and implementing acts specifying the operation of the Data Hub, arrangements for TCT recognition, and the e-commerce sanctions grid

Accord final sur la réforme CDU UE : Data Hub, nouvelle agence, TCT, e-commerce, application échelonnée 2028-2034 (Final agreement on EU UCC reform: Data Hub, new agency, TCT, e-commerce, phased application 2028-2034)

Source: Conseil UE, Parlement UE, Proposition Commission 17/05/2023, Crowell & Moring Trade, cmtradelaw.com