The EU is changing how customs data is handled. For businesses, the practical issues are product information and responsibility for imports. The reform is phased: adoption of a law and the start of a requirement are different dates.
What will the new system include?
The Commission’s overview describes the EU Customs Authority and EU Customs Data Hub, a shared system for businesses to provide customs information. Implementation will take several years.
What are the main stages?
Regulation (EU) 2026/2108 entered into force on 20 September 2026. Its general application date is 21 September 2027, with different dates for specific provisions. The legal basis establishing the EU Customs Authority already applies from entry into force. The organisational stage in 2027 should not be confused with its legal establishment.
Article 285 sets out the Data Hub transition:
- 1 July 2028: distance-sales importers and IOSS users use the Hub for the release for free circulation and distance-sales customs warehousing procedures covered by the law.
- 1 March 2031: other importers, exporters and transit procedure holders can choose between a customs declaration and providing information through the Hub.
- 1 March 2034: providing the relevant information through the Hub becomes mandatory for these participants.
The transition depends on the participant and procedure. Adoption does not mean every shop must already connect to the new system.
What can businesses do now?
Check whether each order can be linked to a clear product description, value, quantity and supplier details. Decide who sends information to the carrier or customs representative and who corrects errors.
Stores selling to EU customers should also consider product identifiers, or PID. For a small shop, the first practical step is to organise product records and data transfers, rather than build a customs platform.
Frequently asked questions
Must a shop already connect to the Data Hub?
Adoption of the reform does not itself require every shop to connect. The transition depends on the participant, procedure and deadlines.
Who is covered by the 1 July 2028 stage?
Distance-sales importers and IOSS users, for the release for free circulation and customs warehousing procedures described in the article.
How do the 2031 and 2034 stages differ?
From 1 March 2031, other participants can choose between a declaration and the Data Hub. From 1 March 2034, providing the relevant data through the Hub becomes mandatory.
