EU Customs Reform: Developments Companies Should Keep An Eye On
The EU is working on the biggest customs reform since the introduction of the Customs Union. The aim is to create a more data-driven, digital and Europe-wide harmonised customs system. The common goal is to make customs processes more digital, more efficient and more harmonised across Europe.
For businesses involved in foreign trade, it is already worth taking a close look at the planned changes. Three developments in particular are the focus of attention:
- Reform of the Union Customs Code (UCC)
- EU Customs Data Hub
- New digital supplier declarations
1. The Reform of the Union Customs Code (UCC)
With the planned reform of the Union Customs Code, the EU aims to harmonise customs procedures more closely and make them more data-driven.
In future, customs processes are to be based less on individual declarations and documents and more on centrally available data. This approach is complemented by the creation of a European customs authority, which is to coordinate risk analyses and controls across the EU.
For businesses, this represents a paradigm shift: away from processes regulated at national level, towards a digital and Europe-wide networked customs ecosystem.
2. EU Customs Data Hub
In future, businesses will have to provide customs and supply chain data via a central European platform: the planned EU Customs Data Hub is intended to replace the current national customs systems – including ATLAS – in the long term.
The Data Hub will consolidate import and export data, enable EU-wide risk analyses and simplify the exchange of data between businesses and customs authorities.
According to current plans, the first functions for e-commerce will be introduced from 2028, with wider use planned for the early 2030s.
3. Digital Supplier’s Declarations From the End of 2027
Significant changes are also on the horizon in the area of the origin of goods and preferential treatment.
Under a new regulation coming into force on 23 December 2027, supplier’s declarations will in future be drawn up entirely electronically.
Businesses must prepare for new verification obligations, additional origin information and new data requirements.
Interface standards already in place, such as those of the Federal Association of Customs Software Manufacturers (BVZH), will remain largely applicable and will require only minor enhancements.
The EU is facing its biggest customs reform in decades. That is why our colleagues attended the meeting of the Federal Association of Customs Software Manufacturers (BVZH) in Darmstadt in June 2026. In discussions with the association, companies and experts, it became clear just how significantly the world of customs is set to change in the coming years.
For us at Mercoline, this dialogue with the BVZH is immensely valuable. It enables us to understand regulatory developments at an early stage, contribute practical experience and, together with the BVZH and our customers, play an active role in shaping the customs and compliance processes of tomorrow.
4. Conclusion
These developments speak for themselves: the European customs system is becoming more digital, more data-driven and more interconnected.
Companies should not wait until the new processes and regulations come into force before taking these changes into account.
Those who align their foreign trade processes, master data and compliance structures with future requirements today will lay the foundations for a smooth transition to the next generation of the European customs system.
Here at Mercoline, we will keep you informed of all new developments and are working to adapt our solutions to new requirements at an early stage.
Do you have any questions, or would you like to map your customs processes directly within your SAP system?
Contact us