acf domain was triggered too early. This is usually an indicator for some code in the plugin or theme running too early. Translations should be loaded at the init action or later. Please see Debugging in WordPress for more information. (This message was added in version 6.7.0.) in /home/ecg/ecgassociationdev/wp-includes/functions.php on line 6121trans.info — 2026-04-01
Land transportation
However, the legislative process is not yet fully complete. Parliament and the Council still need to finalise the technical details in the coming weeks before the reform can be formally adopted.
New EU customs authority in France
A key part of the reform is the creation of a new EU Customs Authority (EUCA), which will be based in Lille, France. It is expected to coordinate customs procedures across all 27 Member States, improve data sharing and strengthen risk management at EU level.
This will be supported by a central EU customs data platform. In future, companies will only need to submit data once, rather than through multiple national systems.
For international freight forwarders, this could eventually mean simpler and faster procedures.
E-commerce is driving the reform
The main driver behind the reform is the sharp rise in low-value parcels linked to online retail. According to the Commission, around 5.9 billion low-value consignments entered the EU in 2025.
The EU plans several measures in response:
Online platforms will also face greater responsibility. In future, they will be treated as importers, required to provide customs information in advance, and held liable for compliance. In cases of systematic breaches, penalties of up to 6% of the value of the imported goods may be imposed.
Simplifications for reliable companies
At the same time, the reform offers relief for so-called “Trust & Check” traders. Companies with a strong compliance record are expected to benefit from simplified procedures and fewer inspections. Existing schemes such as AEO status will remain in place.
For freight forwarders, this means those working with reliable customers may in future benefit from faster customs clearance.
What will change in practice for freight forwarders
For freight forwarders, the reform has two sides.
On the one hand, it should improve efficiency. Fewer national differences, a central database and, in time, faster clearance could make day-to-day operations easier.
On the other hand, it also increases responsibility, especially in indirect customs representation. In these cases, freight forwarders often act on behalf of their customers before the customs authorities without being able to fully verify the goods or the accuracy of the declaration.
This is where industry associations see the biggest risks.
DSLV and CLECAT warn of liability risks
The DSLV (German Freight Forwarding and Logistics Association) broadly supports the reform, but says the proposed allocation of liability is problematic.
“Responsibility is allocated according to the principle of who can be held accountable, not according to fault,” said Jutta Knell, Deputy Chief Executive Officer of DSLV.
In practice, this could mean that the indirect customs representative is treated as the only party responsible, even if it has no influence over the information provided or the actual contents of the goods.
According to DSLV, the link with the e-commerce reform is especially problematic. Freight forwarders could end up being held liable for breaches committed by major online platforms if they act as customs representatives for those consignments.
Together with the European umbrella organisation CLECAT, DSLV is therefore calling for a clear allocation of responsibility to the actual market participants. The association also criticises the fact that key procedural details and implementing rules are still missing.
Implementation until 2034 – first changes from 2026
The reform will be introduced in stages. The first e-commerce measures are due to take effect from summer 2026.
The broader structural changes will follow over several years:
The reform of the Customs Union is therefore a long-term project. Some effects will be felt from 2026, but the full impact will only emerge over the coming years. For hauliers and freight forwarders already adapting to digital border reporting systems such as Digitoll, the direction of travel is clear: earlier data submission, tighter controls and greater compliance obligations.