Regulation (EU) 2026/2108 establishing the Union Customs Code and the European Union Customs Authority
Authorised economic operators and Trust and Check traders – 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.31: Trust and Check trader status

An importer, exporter or indirect representative established in the Union with at least two years of regular customs operations may apply for Trust and Check trader status, assessed on three years of data, by meeting the AEO-type criteria plus: payment of all customs, VAT and excise obligations for three years; competence including interacting through the EU Customs Data Hub; safety, security and product safety standards; an electronic system giving customs, as close to real time as possible, data on goods movements and compliance, customs and accounting records, commercial and transport records, tracking of goods and their status and location, and licences, via the Data Hub; and, for importers for distance sales, at least two years of registered use of the IOSS scheme; holders are monitored in depth at least every two years and must report changes in corporate structure, ownership, solvency or trading model, including on moving Member State.

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