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Get ready for customs clamp-down urges legal expert

[ March 20, 2026   //   ]

Brussels based regulatory partner at law firm Reed Smith, Philippe Heeren, says that the current EU Customs Reform is the most significant overhaul since 1968, but the landscape has shifted dramatically since the original 2023 proposal.

E-commerce volumes have outpaced controls, and geopolitical tensions have introduced new policy considerations. With political agreement expected imminently, the reform will fundamentally change how goods move across EU borders-affecting businesses, authorities and consumers.

He said: “The EU is tightening the screws on enforcement at its external border. The European Customs Agency [the location of which is expected to be announced shortly] marks a major step towards consistent enforcement across all Member States. Currently, goods denied at one entry point can clear elsewhere due to fragmented national approaches. The reform closes these gaps with automated, EU-wide controls. Businesses should expect more operational disruption if shipments fall short of requirements-but also greater clarity on what compliance actually looks like.

“The new EU Customs Data Hub promises to give businesses ownership of their customs data for the first time. Businesses today struggle to manage their customs data: customs brokers are instructed to clear goods, but what happens next is often a black box. Obtaining data that has been submitted in the customs declaration is difficult, disorganized, costly, and sometimes impossible. This changes everything for compliance oversight. However, the same data hub will equip enforcement authorities to identify errors and fraud faster. The critical question is whether authorities will use this power responsibly or jump to premature conclusions of wrongdoing.”

He said that e-commerce is the clear driver of this reform. Authorities cannot cope with current import volumes, and there is widespread non-compliance with product laws and systematic undervaluation. The duty relief for low-value parcels ends on 1 July, with a flat-rate duty of €3 per item taking effect immediately. National handling fees have created chaos, with e-commerce volumes simply shifting between entry points. A Union-wide approach from 1 November promises to finally close the ranks.

Heeren adds: “Perhaps the most consequential change is the introduction of an ‘importer’ concept. Surprisingly, current EU customs law contains no definition of ‘importer’. The reform changes this fundamentally: the importer becomes primarily liable not just for customs duties, but for compliance with all laws enforced by Customs. For e-commerce, marketplaces and online sellers will now act as importers instead of individual consumers. Customs will have an identifiable party against whom non-compliance can be enforced at scale.

“The new ‘Trust & Check Trader’ status raises questions. The existing Authorised Economic Operator programme has largely failed to deliver on its promises. Most businesses holding AEO status today experience additional authority scrutiny and compliance burdens with little to no tangible benefit. In a reform that prioritises enforcement over facilitation, promising preferential treatment to the most trusted traders presents an obvious tension. This status will be reserved for a select few exceptionally well-organised businesses, and even they must weigh the significant costs of obtaining and maintaining such treatment.”

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