The EU customs reform and the data hub

Regulation (EU) 2026/2108 of 16 September 2026 establishes a new Union Customs Code and a European Union Customs Authority, and repeals Regulation (EU) No 952/2013, the code in force today [1]. It was published in the Official Journal on 19 September 2026, entered into force the day after, and applies from 21 September 2027, with some parts earlier and some later [1] [3]. Its centre is the EU Customs Data Hub. Under Article 285, the hub is mandatory for e-commerce imports from 1 July 2028, open to all other importers and exporters on a voluntary basis from 1 March 2031, and mandatory for all of them from 1 March 2034 [1]. Until then, declarations not made through the hub are lodged in the national systems, such as ATLAS in Germany and DMS in the Netherlands.

The dates that matter

The EU Customs Authority itself, its seat in Lille and its structure, are established from entry into force [1]. The Dutch customs administration gives the same timeline and adds that the whole new code applies in 2034 [3]. The delegated and implementing acts adopted under the current code continue to apply until the Commission repeals them [1].

What the data hub is

The Commission describes the EU Customs Data Hub as the single digital interface for all customs operations in the EU, compiling the import and export data provided by businesses, so that traders can provide customs and product information through one online platform [2]. It will be managed by the new EU Customs Authority, EUCA, based in Lille [2] [4]. The Commission expects it to replace the member states' IT systems gradually [2]; Dutch customs puts the number it will eventually replace at more than 110 national customs systems [4].

The reason is the current picture. In the Commission's words, EU importers deal today with 27 national customs administrations and more than 111 separate IT interfaces and systems, which are not necessarily connected [2].

What changes for brokers and declarants

The declaration becomes data. From 1 July 2028, references in customs law to the customs declaration are read as covering the provision of data through the hub, and references to the declarant as covering the carrier, the importer, the exporter or the holder of the transit procedure, as appropriate [1].

Representation stays. Any person may still appoint a customs representative, direct or indirect [1]. An indirect representative acting for an importer established in the EU is jointly and severally responsible with that importer for the importer's obligations under Article 27(2); acting for an importer not established in the EU, the representative is considered to be the importer [1].

A new trusted status. The reform creates Trust and Check traders, who can clear their imports with the customs authority of the member state where they are based, wherever the goods enter the EU [2]. A customs representative with that status is recognised as a Trust and Check trader only when acting as an indirect representative; acting as a direct representative, it is recognised as one only if the person it represents has that status, and otherwise enjoys the benefits of an authorised economic operator [1].

Some authorisations end. New authorisations for simplified declarations, centralised clearance and entry in the declarant's records can be granted only until 28 February 2031, and all of them expire on 1 March 2034 [1].

What does not change yet

Until 28 February 2034, a standard customs declaration still contains all the data needed for the procedure, and the supporting documents must still be in the declarant's possession when it is lodged [1]. For formalities on entry and exit, such as the notification of arrival and the temporary storage declaration, the rules and data requirements of the current code continue in the existing electronic systems until 28 February 2034 at the latest [1]. For a broker in Germany or the Netherlands, the daily work in ATLAS or DMS continues for years yet, described in the guide on ATLAS and DMS.

For e-commerce the change has already begun: from 1 July 2026 the EU removed the EUR 150 duty exemption for low-value parcels and applies a temporary EUR 3 customs duty on items bought online, which the Commission lists as applying until 1 July 2028 [2].

For how the reform applies to a specific business, the national customs administration and the text of the regulation are the authorities.

Athren prepares the case from the shipment email; your declarant checks what is open and files it. Athren files nothing.