On 10 July 2026, the Council of the European Union adopted its position on a proposal for a Regulation establishing the Union Customs Code and the European Union Customs Authority, repealing the current Regulation (EU) No 952/2013. The position overhauls EU customs rules by centralising data, creating a new EU Customs Authority, introducing a Trust and Check trader scheme with transparency requirements, and clarifying responsibilities for importers, exporters, and customs representatives.
The new Code aims to address weaknesses in the current system, including insufficient protection against non-financial risks, handling of e-commerce imports, outdated IT systems, and divergent national practices. A European Union Customs Data Hub will be created as a central, interoperable electronic system for collecting, processing, and exchanging customs information. A new European Union Customs Authority will be established as a central operational body for coordinated governance of the customs union.
New definitions are introduced for "importer," "exporter," and "importer for distance sales," clarifying responsibilities for compliance with both financial and non-financial rules. The Trust and Check trader scheme is created, building on Authorised Economic Operator (AEO) criteria, requiring traders to grant customs access to their electronic systems. Customs authorities must monitor AEO compliance at least every three years. The Commission can intervene via implementing act to suspend or revoke Trust and Check status if a Member State fails to act.
A customs warehouse for distance sales is introduced, available only to Trust and Check traders. Indirect customs representatives assume all obligations of importers or exporters, including non-financial compliance, and must be established in the Union. Micro, small and medium-sized enterprises are to benefit from simplified procedures and accessible customs representation.
The position now goes to the European Parliament for approval. The new rules will affect all economic operators and customs authorities in the Union, with significant impacts on e-commerce traders, customs representatives, and SMEs. The centralisation of data and creation of a new authority represent a major shift in EU customs governance, aiming to harmonise practices and improve risk management.