Regulation (EU) 2026/2108 rewrites the Union Customs Code: sellers and platforms facilitating distance sales from outside the EU are treated as the importer, responsible for customs data, charges and product compliance. It creates an EU Customs Authority in Lille and an EU Customs Data Hub replacing more than 111 national IT systems. Repeated breaches can cost 1% to 6% of the value of goods imported over the previous 12 months.
Key dates
- Done19 Sep 2026
Regulation (EU) 2026/2108 published in the Official Journal EUR-Lex
- Done20 Sep 2026
Regulation enters into force (the Commission's page gives 21 September) VATupdate
- 1 Jan 2027
EU Customs Authority starts some activities in Lille (year only) European Commission, DG Taxation and Customs Union
Also on the siteCalendarCalendar - 21 Sep 2027
General application of the main provisions, including importer obligations for distance sales VATupdate
- 1 Jul 2028
EU Customs Data Hub becomes mandatory for e-commerce operators European Commission, DG Taxation and Customs Union
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Every date of this rule, with what it means for a parcel and what to prepare. If a date moves, your calendar moves with it.
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Who it hits
What to prepare
- Map which contracts make you the declarant or representative today, and renegotiate liability before importer obligations apply in September 2027.
- Prepare item-level data feeds (classification, origin, value, seller identity) to the format the Data Hub will expect from July 2028.
- Price importer-of-record, representation and data-validation services for non-EU sellers facing fines of up to 6% of annual import value.
Our reading
Sources
- Regulation (EU) 2026/2108 · EUR-Lex · 2026-09-19
- European Union publishes new Customs Code: phased transformation begins with e-commerce and data-led compliance · VATupdate · 2026-09-27
- EU Customs Reform · European Commission, DG Taxation and Customs Union · 2026-10-01
- Deal reached on Union Customs Code reform · European Parliament · 2026-03-23
- EU Parliament approves sweeping customs reform targeting e-commerce imports · EU Reporter · 2026-09-16
Related rules
- 25 Oct 2026EU product identifiers mandatory on low-value e-commerce imports from 1 November 2026
UPS: shipments missing seller or manufacturer identifiers may fail validation from this date
European Union · Adopted - 1 Nov 2026EU €2 handling fee per item on distance sales from 1 November 2026
Fee applies, per the Commission's customs reform page (ten days after Official Journal publication)
European Union · Adopted - 2 Dec 2026Platform Work Directive: transposition deadline for app-based couriers
Deadline for member states to transpose the directive
European Union · Adopted - 9 Dec 2026New Product Liability Directive reaches fulfilment providers
New rules apply to products placed on the EU market from this date
European Union · Adopted - 1 Jan 2027VAT in the Digital Age: one registration, but no deemed supplier for goods
Minor clarifications for OSS and IOSS users apply
European Union · Adopted - 1 Jan 2027EU Delivery Act: postal and parcel rules under review
Commission proposal scheduled for the first quarter of 2027 (quarter only, per Séjourné as quoted by Eunews; earlier planning pointed to the last quarter of 2026)
European Union · Consultation
Information, not legal advice. Dates come from official texts or quality legal and trade press, and slip often: always check the current text before acting. Back to the full radar.