New Union Customs Code: Poland’s TSL Sector Must Prepare for a Digital Revolution

The biggest transformation of the EU customs system in decades is entering a decisive phase. Logistics and trading companies have little time left to adapt their processes to the requirements of data centralisation and full digitalisation. Experts warn: without adequate technological and organisational preparation, businesses may lose competitiveness in the market.

The year 2026 will be crucial for concluding negotiations on the New Union Customs Code (nUCC), which will fundamentally change how the customs system operates in the EU. “This is an important moment for thousands of companies involved in international trade. They must prepare for the biggest transformation of the customs system in decades,” says Joanna Porath, owner of the customs agency AC Porath.

The reform, referred to as the New Union Customs Code, provides for the creation of an entirely new customs system based on data centralisation and the digitalisation of procedures. Key changes are to be introduced gradually—starting 1 March 2028, new rules for e-commerce will be implemented and the EU Customs Authority will begin operations.

The Biggest Challenge: Digitalisation and Data Centralisation

“The TSL sector faces an unprecedented technological and organisational challenge. Companies will not only need to invest in adapting their IT systems to the new standards, but also prepare for the withdrawal of some of the customs simplifications they have relied on so far,” emphasises Joanna Porath.

The cornerstone of the reform will be the EU Customs Data Hub—a central portal to which all companies will have to submit customs data. “Instead of communicating with individual customs offices, businesses will submit declarations only once, to a single system. It sounds simpler, but it requires investment in implementing new IT solutions,” explains Joanna Porath.

Reform Implementation Timeline

According to current arrangements, the reform will be rolled out in stages:

• 1 January 2028 – start of operations of the EU Customs Authority
• 1 March 2028 – introduction of new e-commerce rules, including the removal of the customs duty exemption for consignments valued up to EUR 150 and the concept of the “deemed importer”
• From 2028 – mandatory implementation of the EU Customs Data Hub for e-commerce companies
• From 2032 – voluntary use of the platform for other businesses and the possibility to apply for “Trust and Check” status
• 2038 – mandatory use of the EU Customs Data Hub for all importers into the EU

New Opportunities — and New Challenges

Although the long-term goal of the reform is to simplify customs procedures, during the transition period companies must expect additional challenges. “As part of the modernisation of the customs system, some of the simplifications currently used by businesses will be withdrawn, which may lengthen processes and affect supply chain efficiency,” explains Joanna Porath.

Many changes will affect the e-commerce sector. Removing the duty exemption for goods valued below EUR 150 will drastically increase the number of customs declarations. “Every consignment, even of minimal value, will have to go through a full customs procedure. For logistics companies, this is a major operational challenge,” adds the CEO of AC Porath.

The reform also introduces a beneficial solution for companies: “Trust and Check” status. It is intended to gradually replace the current AEO programme and will allow selected businesses to bring goods into the EU using simplifications and customs facilitation measures. From 2032, these businesses will cooperate with a single customs administration across the EU.

What’s Next?

For companies involved in international trade, it is crucial to monitor legislative progress and start preparations now—especially in the areas of IT system modernisation and staff training.

“The Customs Union reform is not only a challenge, but also an opportunity to build a more efficient and transparent customs system. Companies that start preparing today—by investing in modern IT systems and training staff—will be in a much stronger position when the new rules come into force,” concludes Joanna Porath.