EU Customs Reform 2026: New Union Customs Code transforms customs clearance in Europe

The EU Customs Reform 2026 marks a fundamental shift in European customs law. Regulation (EU) 2026/2108 of 16 September 2026 introduced a new Union Customs Code (UCC), which will gradually replace the existing legal framework. The focus is on the digitalisation of customs procedures, more standardised controls and new requirements for businesses involved in the international movement of goods.

For importers, exporters and logistics companies, the reform means a significant need to adapt. Alongside regulatory changes, efficient processes, reliable customs data and automated IT solutions are becoming increasingly important.

New Union Customs Code: The key changes

The new Union Customs Code modernises European customs regulations and lays the foundations for a more data-driven customs clearance process.

Key changes include:

• EU Customs Data Hub: Introduction of a central European customs data platform to simplify data transmission and improve customs controls.
• EU Customs Authority: Establishment of a European customs authority to coordinate national customs administrations and conduct joint risk analyses.
• New e-commerce regulations: Extended responsibilities for online platforms and new customs duties for small consignments.
• Digitalisation and automation: A gradual transition to harmonised, digital customs procedures and greater use of electronic data.
• Further development of customs compliance: Higher standards for data quality, transparency and internal control mechanisms.

Implementation will take place over several years. The EU Customs Data Hub is set to be introduced from 2028, initially for e-commerce, and then gradually extended to other areas.

Impact of the EU customs reform on businesses

The new Union Customs Code is changing the requirements for corporate customs management. Businesses must review their existing processes and, in particular, ensure the quality of their customs master data, correct tariff classification and the integration of their IT systems.

The management of external customs service providers, authorisation management and the documentation of customs-related processes are also becoming increasingly important.

A particular challenge lies in implementing new regulatory requirements without compromising the efficiency of international supply chains. At the same time, standardised and automated processes offer the potential to reduce administrative burdens and customs-related risks.

How BDO supports businesses

Implementing the new Union Customs Code requires not only expertise in customs law but also efficient processes and appropriate technologies.

Our experts in the area of Customs Managed Services & Technologies support businesses in aligning their customs organisation with the new requirements and in designing operational customs processes to be efficient, transparent and compliant with regulations.

Our range of services includes, in particular:

• Customs compliance and risk management: analysis of existing customs processes, identification of regulatory risks and further development of internal control systems.
• Customs Managed Services and outsourcing: full or partial takeover of operational customs processes, including authorisation management, documentation and monitoring of deadlines.
• Customs Tariff Classification and Origin of Goods: Verification of customs tariff codes, proofs of origin and opportunities to optimise customs duties.
• Digitalisation and Customs Technology: Support with the selection, implementation and optimisation of customs software and global trade management solutions, such as SAP GTS.
• Customs Broker Management: Oversight of external customs service providers through standardised processes, quality controls and KPI-based reporting.
• Operational Support and Helpdesk: Specialist guidance on customs law issues, communication with authorities and ongoing customs processes.

By combining customs consultancy, operational process support and modern technologies, BDO assists companies both in their strategic preparations for the EU customs reform and in its practical implementation.

In doing so, companies can effectively free up their internal resources, reduce customs risks and make their processes more efficient in the long term.

Conclusion: EU customs reform as an opportunity to modernise customs management

The new Union Customs Code, as set out in Regulation (EU) 2026/2108, marks the start of a comprehensive modernisation of European customs procedures. Businesses should take advantage of the phased introduction of the new regulations to review their customs processes, IT systems and compliance structures at an early stage.

In the area of Customs Managed Services & Technologies, BDO offers an integrated approach combining specialist expertise, operational support and digitalisation expertise.

This enables businesses to systematically implement the requirements of the EU customs reform whilst simultaneously enhancing the efficiency and future-proofing of their international customs management.

Would you like to know how the new Union Customs Code will affect your business?

Find out more about our services in the area of Customs Managed Services & Technologies and the opportunities for optimising your customs processes.