The European Union has politically agreed on the most ambitious overhaul of its customs framework since the customs union was established in 1968. Across the Channel, the United Kingdom is pursuing its own, though earlier-stage, customs modernisation agenda, the first since its withdrawal from the EU. Together, these reforms will reshape how goods move across Europe’s borders.

This briefing is the fifth in our Customs Reform Unpacked series. The new Union Customs Code and implementing laws (together, the EU Customs Reform or the Reform) not only change who is responsible for goods at the border but also fundamentally change how border enforcement works. The EU has pursued more effective customs enforcement for years, through initiatives such as the EU Single Window Environment for Customs and successive upgrades to its risk management framework, but the Reform represents a step change in ambition: it centralises risk management under the new EU Customs Authority, structures cooperation between customs and other enforcement agencies across the EU, and ensures broader and centralised data access and exchange.

The European Union has politically agreed on the most ambitious overhaul of its customs framework since the customs union was established in 1968. Across the Channel, the United Kingdom is pursuing its own, though earlier-stage, customs modernisation agenda, the first since its withdrawal from the EU. Together, these reforms will reshape how goods move across Europe’s borders.

This briefing is the fourth in our Customs Reform Unpacked series. The EU Customs Data Hub is the digital backbone of the new Union Customs Code and implementing laws (together, the EU Customs Reform or the Reform). It is designed to replace the traditional customs declaration process with a centralised, real-time data exchange platform connecting economic operators, customs authorities, and a wide range of enforcement bodies across all EU Member States. Its implications touch every aspect of customs operations, from what data is shared with the authorities and how, to who bears liability, to how controls are coordinated.

The European Union has politically agreed on the most ambitious overhaul of its customs framework since the customs union was established in 1968. Across the Channel, the United Kingdom is pursuing its own, though earlier-stage, customs modernisation agenda, the first since its withdrawal from the EU. Together, these reforms will reshape how goods move across Europe’s borders.

This briefing is the third in our Customs Reform Unpacked series. E-commerce has been one of the primary drivers of both EU and UK customs reforms. The sheer volume of low-value parcels entering each market has overwhelmed existing systems and exposed gaps in duty collection, product compliance, and consumer protection. The EU’s response is impactful: abolishing the duty relief for low-value consignments (up to €150), making online platforms and sellers the importer for distance sales, introducing a handling fee, and creating a structured penalty framework for systematic non-compliance. Given the political pressure on European institutions to act now, several of the measures were introduced earlier in 2026. The UK is pursuing a parallel path, removing duty relief for low-value consignments (up to £135) and shifting liability to sellers and marketplaces under new arrangements expected to go live in October 2028.

The European Union has politically agreed on the most ambitious overhaul of its customs framework since the customs union was established in 1968. Across the Channel, the United Kingdom is pursuing its own, though earlier-stage, customs modernisation agenda, the first since its withdrawal from the EU. Together, these reforms will reshape how goods move across Europe’s borders.

This briefing is the second in our Customs Reform Unpacked series. The new Union Customs Code (the Code) and implementing laws (together, the EU Customs Reform or the Reform) fundamentally change who is responsible for goods crossing the EU’s external border and what that person is responsible for. The traditional declarant-centred model is replaced with direct obligations on importers, exporters, and customs representatives, and a new Trust and Check Trader status is introduced alongside the existing Authorised Economic Operator scheme. At the institutional level, the Reform creates the EU Customs Authority, a new EU body tasked with coordinating risk management, enforcement, and controls across all 27 EU Member States.

The European Union has politically agreed on the most ambitious overhaul of its customs framework since the customs union was established in 1968. Across the Channel, the United Kingdom is pursuing its own, though earlier-stage, customs modernisation agenda, the first since its withdrawal from the EU. Together, these reforms will reshape how goods move across Europe’s borders.

This is the introductory briefing in our Customs Reform Unpacked series. In the Q&As below, we have gathered frequent questions about the EU and UK reforms and their objectives. Each answer provides a high-level overview; subsequent briefings in this series will take a deeper dive into the specific topics that matter most to your business.