On September 19, 2026, the EU published Regulation (EU) 2026/2108, introducing a new Union Customs Code and establishing the European Union Customs Authority (EUCA). The regulation will replace the existing Union Customs Code, Regulation (EU) No 952/2013, and represents the most extensive overhaul of EU customs rules since 1968.
Key Changes for Online Sellers and Platforms, and Trusted Trader Status
For online marketplaces and e-commerce platforms, one of the most important changes is the introduction of a specific legal framework for importers for distance sales. The concept of “distance sales” is linked to the EU VAT Directive and covers goods imported from outside the EU and dispatched or transported to EU customers.
Under the newly established rule, online sellers and platforms facilitating these transactions can have direct customs responsibilities. They must provide customs authorities with all required information before the goods are released, ensure that customs duties and other applicable charges are paid, and ensure that the imported goods comply with relevant non-customs legislation enforced at the border.
The new rules also change how responsibility for customs declarations is allocated in low-value e-commerce transactions. With the introduction of the EUR 3 customs duty from July 1, 2026, the EU established a temporary hierarchy for determining who acts as the declarant. The Import One-Stop Shop (IOSS) holder is placed first in this hierarchy, which is particularly relevant for online platforms using the IOSS system.
The reform also introduces new product identifier reporting requirements for customs declarations. These identifiers will become mandatory from November 1, 2026, adding another data-related compliance requirement for businesses and platforms handling cross-border e-commerce imports.
The new Code also introduces Trust & Check Trader status, a new, higher level of trusted-trader authorization. It builds on the existing Authorized Economic Operator (AEO) framework. Instead of customs authorities checking individual shipments as the default approach, the new model allows customs to continuously monitor a trusted trader's systems and intervene when data indicate potential risk.
A particularly important simplification for e-commerce is access to customs warehousing for distance sales. This allows goods intended for distance sales to be stored under customs supervision using simplified procedures. However, this facility is restricted to importers for distance sales that use IOSS and have Trust & Check status, or whose indirect representative has that status.
The new Code introduces a separate, permanent EU-wide handling fee for goods sold through distance sales and imported into the EU, which differs from the temporary EUR 3 customs duty. The Code establishes EUCA as a new EU-level body responsible for strengthening coordination and risk management across the EU Customs Union.
What Businesses Should Do
Online sellers and platforms facing new direct customs obligations should review whether and how new rules impact them. Specifically, they should check whether their business or platform acts as a distance-sales importer, check their IOSS setup and declarant arrangements, prepare systems for product identifier reporting before November, and consider whether T&C status is worthwhile.
