EU Customs Reform 2026–2037: What Customs Changes Should Businesses Know?
The ongoing EU customs reform is the most significant change to the EU customs system in more than 50 years. The changes are no longer a distant prospect – the first wave will enter into force already in 2026, and will immediately affect companies’ costs, customs clearance processes and pricing towards customers.
In this article, we explain in clear terms:
- which customs changes are planned in Finland
- what will change at EU level (especially for e-commerce customs clearance)
- the timeline 2026 → 2028 → 2033 → 2037
- concrete case examples for companies
- how your business should start preparing now
1. National changes in Finland: electronic service of decisions and a new operating model (from 2026)
At the beginning of 2026, several national changes will enter into force in Finland in connection with the EU reform.
1.1 Electronic service as the primary method (Customs Act section 61)
Customs decisions will in future be deemed served as soon as they are available in the electronic system.
This means for companies that:
- time limits for appeals and requests for review start to run immediately
- electronic monitoring of decisions can no longer be neglected
- internal processes and responsibilities must be updated to reflect the new method of service – this is a critical customs change in Finland.
1.2 Organisational reform: clearer management within Customs
The statutory unit structure of Finnish Customs will be removed and the internal organisation will in future be defined in the rules of procedure. This enables:
- faster reaction to EU customs reforms
- more centralised, risk-based supervision
- closer cooperation with the police, Security Intelligence Service and Border Guard
2. EU-level customs changes: towards a digital and centralised customs system
The EU aims to harmonise customs procedures and to build a common data infrastructure for the entire union. The change will take place in three waves.
2.1 First wave in 2026: e-commerce customs clearance and new rules
Removal of the €150 de minimis relief
From 2026, the de minimis rule (< €150 customs-duty exemption) will be removed. In practice this means that:
- customs duties will be levied on all consignments, including goods worth less than €150
- a new handling fee for e-commerce customs clearance will be introduced already in November 2026
The objectives are to stop undervaluation of low-value goods, reduce abuse of the system and ensure a level playing field for European businesses.
Case example 1 – Consumer e-commerce (rising customs costs)
A company imports spare parts worth €9.90 from Asia. Until now, the consignments have been exempt from customs duty. From 2026 onwards:
- customs duty will be charged on the consignment
- in addition, an e-commerce handling fee will be levied
Without updating pricing models or restructuring the supply chain, this model will no longer be cost-effective.
2.2 Second wave in 2028: EU Customs Agency and new basic structures
In 2028, a new EU Customs Agency will be established. It will start risk-based supervision at EU level.
This will result in:
- more uniform interpretation throughout the EU
- more centralised checks and supervision
- a gradual move away from purely national, parallel systems
2.3 Third wave 2032–2037: the EU Customs Data Hub changes everything
The EU Customs Data Hub is planned to open in 2032 and will become mandatory for large operators in 2033. By 2037, its use will be mandatory for all.
The main objectives of the Hub are:
- companies will enter customs data only once (“once only” principle)
- the EU will perform centralised risk analysis, making use of AI
- authorities will share information in real time
- product compliance can be checked at the border largely automatically
Case example 2 – Industrial company (benefits of the Data Hub)
An industrial company imports components worth €120 from China. Under the current system, the same product data must be provided repeatedly in different systems and in different customs declarations.
From 2033 onwards, the company could:
- enter product data once into the EU Customs Data Hub
- reuse the same data for all subsequent consignments
- avoid multiple, partially overlapping customs clearance steps
The end result is lower costs and faster throughput – on the condition that master data and classifications have been set up correctly.
3. The timeline – the entire customs reform at a glance
- 2026: removal of the < €150 de minimis relief, new e-commerce handling fee, electronic service of decisions in Finland
- 2028: EU Customs Agency starts operations
- 2032–2033: EU Customs Data Hub opens, mandatory for large operators
- 2037: Data Hub becomes mandatory for all operators
4. How should companies prepare for these customs changes?
The short answer: start now – 2026 is not far away.
Companies should:
- update pricing models to reflect the 2026 customs duties and handling fees
- reassess the profitability of their e-commerce business under the new cost structure
- ensure there is a robust process and clear responsibilities for monitoring electronic customs decisions
- document valuation and tariff classification of products carefully
- prepare for Data Hub requirements (strong master data, product records, origin data and compliance information)
If you would like support in assessing the impact of these customs changes or in developing your processes, you can read more on our service page: LKOS Law Office – Customs and international trade.
5. Summary – change is not a threat but an opportunity
The EU customs reform is a major change but also a historic opportunity.
- Compliant operators benefit from clearer and more consistent supervision
- Customs processes will become faster as they increasingly rely on data and analytics
- Companies that start preparing early can strengthen their competitiveness
2026 is just around the corner – preparation should begin today.