Regulation (EU) 2026/2108 of 16 September 2026 establishes the Union Customs Code and the European Union Customs Authority and repeals Regulation (EU) No 952/2013. Published in the Official Journal on 19 September 2026, it entered into force the following day and applies from 21 September 2027, with the derogations listed in Article 287.
What changed
Article 287(1) puts the Regulation into force on the day following its publication (OJ L, 19 September 2026) and Article 287(2) applies it from 21 September 2027; the provisions listed in Article 287(3) apply from entry into force and those in Article 287(5) from 1 July 2028. Regulation (EU) No 952/2013 is repealed (Article 284(1)). Article 285 phases in the EU Customs Data Hub: until 30 June 2028 all goods placed under a customs procedure are covered by a customs declaration; from 1 July 2028 importers for distance sales and IOSS users provide the data through the Data Hub; from 1 March 2031 other importers, exporters and holders of the transit procedure may do so, and from 1 March 2034 they must. From 1 July 2028, references to the declarant are construed as covering the carrier, the importer, the exporter or the holder of the transit procedure, as appropriate (Article 284(2), point (b)).
Why it matters
The EU Customs Data Hub changes how goods are placed under a customs procedure: from a customs declaration to providing data through the Data Hub, phased by group of operators between 2028 and 2034 (Article 285). Carriers, forwarders, customs representatives and importers plan their systems against those dates.
Who is affected
Importers, exporters, holders of the transit procedure, carriers, customs representatives and the IT providers behind their customs filings.
Rolescustoms teamsIT and systems ownerscompliance teams
Organisationsimportersexporterscarrierscustoms representatives
What to check next
- Identify which Article 285 group you belong to: distance-sales importer or IOSS user (1 July 2028), or another importer, exporter or transit holder (1 March 2031 optional, 1 March 2034 mandatory)
- Check whether your role as carrier or holder of the transit procedure changes where references to the declarant apply from 1 July 2028 (Article 284(2))
- Plan your declaration and data-provision systems against those dates
- Keep relying on the delegated and implementing acts under Regulation (EU) No 952/2013 until they are repealed (Article 284(1))
Key dates
- 2026-09-19Published in the Official Journal
- 2026-09-20Entry into force (Article 287(1))
- 2027-09-21General application (Article 287(2))
- 2028-07-01Data Hub for distance-sales importers and IOSS users (Article 285(2))
- 2031-03-01Data Hub available to other importers, exporters and transit holders (Article 285(4))
- 2034-03-01Data Hub mandatory for importers, exporters and transit holders (Article 285(5))
Source. EUR-Lex — Regulation (EU) 2026/2108 ↗
Document: Regulation (EU) 2026/2108 — OJ L, 19.9.2026
Verified by Trusq against this source on 6 Nov 2026. Trusq publishes only what it can trace to an official source; the source text prevails. Not legal advice.
Document: Regulation (EU) 2026/2108 — OJ L, 19.9.2026
Verified by Trusq against this source on 6 Nov 2026. Trusq publishes only what it can trace to an official source; the source text prevails. Not legal advice.