The European Commission, in a report published on 13 July 2026, states that the digital implementation of the Union Customs Code (UCC) was substantially completed by the end of 2025, with 96% of national systems and 100% of centralised trans-European systems deployed. The report, submitted to the European Parliament and the Council under Article 278(a) of the UCC, notes that 70% of the digital work programme was finished by early 2025, and 12 projects—including REX, CDS, EORI2, SURV3, and ICS2 Releases 1 and 2—were completed before 2025.
The Commission highlights that remaining challenges are limited, country-specific, and project-specific, with the most critical being Centralised Clearance at Import. Other projects requiring follow-up include Temporary Storage, National Import System, Guarantee management, the Automated Export System (non-core), NCTS Phase 5 (non-core), NCTS Phase 6 (derogation until 31 May 2026), and Proof of Union Status Phase 2 (derogation until 1 March 2027). To address delays, the Commission adopted three derogation decisions in 2025 for ICS2 Release 3, NCTS Phase 6, and PoUS Phase 2. The Commission also pursued legal actions against fourteen Member States for non-compliance: ten for system deployment delays and thirteen for failing to transmit 57 standardised customs data elements via the Surveillance system. The report notes that the completed digital framework underpins the upcoming Customs Reform, which was proposed on 17 May 2023, with a political agreement reached on 26 March 2026 and expected publication by November 2026. A temporary solution includes the removal of the duty exemption for parcels below €150 and the introduction of a handling fee on low-value goods no later than 1 November 2026. The near-complete digital rollout reduces administrative burdens for customs authorities and economic operators, but residual delays and enforcement actions against Member States create uncertainty for businesses reliant on seamless cross-border customs procedures. The Customs Reform will further reshape the regulatory landscape, with the new handling fee impacting e-commerce operators and consumers.