24-hour hotline : 23 922 922
e-mail address : enquiry@tid.gov.hk
Ref. : EIC 230/3
21 September 2026
Dear Sirs,
Commercial Information Circular No. 816/2026
European Union (EU)* : Establishment of Union Customs Code and the European Union Customs Authority
Further to the Commercial Information Circular No. 295/2024 of 17 April 2024, the European Parliament and the Council of the European Union published Regulation (EU) 2026/2108 on 19 September 2026, which repeals Regulation (EU) No 952/2013. The Regulation is available at: https://eur-lex.europa.eu/legal-content/EN/TXT/PDF/?uri=OJ:L_202602108.
2.As part of the EU Customs Reform, the Regulation introduces the updated Union Customs Code which modernises the regulatory framework governing the entry and exit of goods within the EU customs territory. It also establishes the European Union Customs Authority to coordinate customs cooperation and risk management across all EU Member States, and the EU Customs Data Hub (an integrated system for application across all EU Member States replacing the existing national software) which will be available for optional use by March of 2031, and mandatory by March of 2034.
3.The Regulation also introduces new e-commerce rules, under which online platforms and sellers facilitating distance sales from non-EU economies directly to EU consumers will be legally treated as the importers and must be established in the EU or be represented by an EU-based entity having either an authorised economic operator (AEO) or trusted trader status. A new handling fee will be introduced for items bought from non-EU web shops and shipped directly to EU consumers.
4.Furthermore, the Regulation establishes a simplified “Trust and Check” regime for compliant import-export companies that grant customs authorities access to their electronic systems, offering less frequent customs checks and greater flexibility regarding the payment of duties.
5.The Regulation entered into force on 20 September 2026 and will apply from 21 September 2027, except for specific provisions such as those relating to the EU Customs Data Hub and e-commerce rules which will follow separate timelines. For details, please refer to the Regulation. Relevant information on the EU Customs Reform prepared by the European Commission is available at https://taxation-customs.ec.europa.eu/customs/eu-customs-reform_en.
6.For enquiries concerning the content of this circular, please contact the undersigned at 2398 5350.
Yours faithfully,
(Galen KOT)
for Director-General of Trade and Industry
* The EU comprises 27 member countries, namely, Austria, Belgium, Bulgaria, Croatia, Cyprus, the Czech Republic, Denmark, Estonia, Finland, France, Germany, Greece, Hungary, Ireland, Italy, Latvia, Lithuania, Luxembourg, Malta, the Netherlands, Poland, Portugal, Romania, Slovakia, Slovenia, Spain and Sweden.
| Note 1: | While every effort is made to ensure the accuracy of the above information, the Department cannot guarantee this to be so and will not be held liable for any reliance placed on the same. |
| Note 2: | "Regulatory Alert - EU" of the Hong Kong Trade Development Council provides up-to-date information on the latest developments in EU trade policy and trade regulations. It is available at: https://research.hktdc.com/en/regulatory-alerts/eu. |