Regulation (EU) 2026/2108 establishing the Union Customs Code and the European Union Customs Authority
EU Customs Data Hub and declarations – Regulation (EU) 2026/2108 establishing the Union Customs Code and the European Union Customs Authority

Regulation (EU) 2026/2108 establishing the Union Customs Code and the European Union Customs Authority Art.285: Customs declarations during the transition

Until 30 June 2028 all goods placed under a customs procedure are covered by an electronic customs declaration lodged at the competent office (Article 81); until 28 February 2031 importers other than distance-sales and IOSS importers, exporters and transit holders keep lodging declarations; from 1 March 2031 they may use the Data Hub instead; from 1 March 2034 they must use the Hub, whose functions are fully operational by 1 February 2034; while declarations are used, supporting documents are held when the declaration is lodged and the declarant is the debtor.

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