The EU customs reform: EU Customs Authority and Data Hub (towards 2028)
In 2023 the Commission proposed the largest customs reform since the customs union: an EU Customs Authority and a central EU Customs Data Hub. The proposal is still in the legislative process; the first Data Hub functions are envisaged towards 2028.
Short answer: In 2023 the European Commission presented a proposal for the largest reform of the customs union since 1968. At its core are a new EU Customs Authority and a central EU Customs Data Hub. The proposal is still before the Council and the European Parliament; the Commission foresees a phased roll-out, with the first Data Hub functions envisaged towards 2028.
What the reform proposes
On 17 May 2023 the Commission published a package revising the existing Union Customs Code (COM(2023) 258). According to the Commission, the two most visible components are:
- an EU Customs Authority, a new EU agency coordinating supervision and risk
management at EU level; and
- an EU Customs Data Hub, a single digital platform where businesses submit
customs data instead of dealing with 27 national systems separately.
The Commission frames this as a shift from transaction-based declarations to a data-driven model, in which customs can centrally combine information about goods, supply chains and parties. This is expressly a proposal: the precise shape, powers and timeline may still change during the legislative process. For the current state of play, consult the Commission's main reform page.
Timeline and status (towards 2028)
The proposal goes through the ordinary legislative procedure: examination by the Council of the EU and the European Parliament, followed by negotiations. Until a final regulation is adopted, the current customs rules continue to apply in full.
The Commission outlines a phased roll-out over several years. In the communications around the proposal, the first Data Hub functionalities are mentioned for the second half of this decade, with 2028 cited as a target year for the first phase โ subject to the legislative outcome. Because exact dates depend on the final text, we refer to the official Commission page and the EUR-Lex procedure for firm milestones.
Why it matters for logistics
For importers, forwarders and customs agents the reform matters because it touches how and where customs data is filed. A central Data Hub could in time mean a single submission instead of multiple national interfaces, and a stronger emphasis on the quality and traceability of supply-chain data. The package also pays specific attention to e-commerce imports, where the volume of small consignments has grown sharply.
In practical terms nothing changes today: it remains a proposal. Even so, it is prudent to track the development, because data-driven customs require better master data and supply-chain transparency โ investments that take time.
Read more: Transport & Logistics.
Take the scan.
Sources
- https://taxation-customs.ec.europa.eu/customs-4/eu-customs-reform_en
European Commission โ EU Customs Reform: 2023 proposal for a Customs Authority and Data Hub; status and background. - https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX%3A52023PC0258
COM(2023) 258 โ proposal for a Regulation establishing the Union Customs Code and the EU Customs Authority.
Read next
IOSS: how does VAT work for imported e-commerce parcels?
The IOSS lets you collect VAT at the point of sale for imported parcels worth up to 150 euro. You file one monthly return, and the parcel clears customs faster without import VAT. Without IOSS, the customer pays VAT on delivery.
Customs and freight: the guide for importers, carriers and forwarders
The EU is digitalising and tightening the customs and freight process: ICS2 for import security, AEO status as a trusted trader, eFTI and e-CMR for digital freight documents, EMSWe for ports. This guide brings together what applies and where to start.
The Trust and Check trader: the successor to AEO in the customs reform
Trust and Check is a proposed new class of trusted traders that give customs real-time access to their systems. It builds on AEO but is not yet in force โ a phased roll-out runs towards 2032-2038.