Understanding the EU Customs Reform covers:
- A breakdown of the sweeping changes under the removal of the €150 de minimis exemption and the new Union Customs Code.
- Who is affected, the liability shift to importers, and which shipments remain exempt.
- The data standards needed to clear borders smoothly including HS codes and Product Identifiers.
- A timeline of key policy changes with practical steps to protect your bottom line now.
Helpful links
Presentation sources
Primary legal texts & official guidance:
- Council Regulation (EU) 2026/382 – eur-lex.europa.eu
- Regulation (EU) 2026/2108 (recast Union Customs Code, OJ 19 Sept 2026) – eur-lex.europa.eu/eli/reg/2026/2108
- European Commission (TAXUD) – Guidance and legal text on the temporary flat fee on low-value imports, 8 June 2026 – taxation-customs.ec.europa.eu
- European Commission (TAXUD) – EU Customs Reform overview – taxation-customs.ec.europa.eu/customs/eu-customs-reform_en
- Council of the EU – Modernising the EU customs union – consilium.europa.eu
Contact us
Cyril Bray
Chief Executive Officer @ CB Consulting & Management
cyril@cbconsulting-management.com
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