The reform establishes a new decentralised EU customs authority to coordinate governance of the customs union, working alongside a new EU customs data hub, a single platform where importers and exporters interact with customs, allowing authorities to analyse constantly updated data and prioritise the riskiest cargo for inspection. The updated rules clarify that platforms and sellers operating via distance sale, including e-commerce, are considered the goods' importer and responsible for ensuring customs formalities and duty payments are met, rather than the final EU consumer, backed by a new system of financial penalties for non-compliant operators.

The legislation also introduces a "trust and check trader" category: companies providing comprehensive, transparent data on their goods' movement and compliance will benefit from simplified customs procedures, with the most reliable able to release goods into EU circulation without active customs intervention. Separately, an EU-wide handling fee on small parcels will apply from 1 November 2026 at the latest, with its level set by the Commission before member states begin applying it; this is distinct from the earlier removal of the duty-free threshold for parcels under €150. The European Parliament is expected to approve the final text later in September 2026, ahead of signature and publication in the Official Journal.

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