European Union implements major customs reform and new regulatory code

The European Union has implemented a major customs reform, establishing a new Union Customs Code (Regulation EU 2026/2108) to create a more unified and digitalized customs framework. The reform aims to replace multiple national systems with a single entry point for customs procedures across the EU.

Key components of the reform include the creation of the EU Customs Authority, headquartered in Lille and expected to begin operations in 2027, and the EU Customs Data Hub. This digital hub will serve as a centralized environment for collecting, processing, and exchanging customs information. The initiative seeks to streamline procedures for legitimate businesses, enhance risk analysis, and better manage the rapid growth of e-commerce.

In Greece, the Independent Authority for Public Revenue (AADE) is coordinating the transition. This involves adapting national customs systems to interface with the EU Data Hub, upgrading risk analysis capabilities, and training personnel to meet the new requirements. The reform is designed to protect the EU's fiscal interests, public health, consumers, and the environment while addressing geopolitical risks.